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Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
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Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of examination and receipt, and finally the lack of commitment to the correct accounting classification of the disbursement operations. The aim of the study is to highlight the importance of auditing procedureAnd identifying the nature and forms of accounting creativity and indicating its importance in auditing contracts and demonstrating the efficiency of the systems, laws and legislation issued by the Bureau of Financial Supervision, while determining the nature of the impact of the relationship between the internal audit system and accounting creativity in the research sample, based on the analysis of the responses of the individuals selected for the study. The study was based on a basic hypothesis that there is a statistical relationship between activating the role of internal auditing and reducing the methods of accounting creativity.

That is, the higher the levels of application of proactive control and previous auditing, the higher the levels of accounting creativity, and vice versa. The study reached commitment to the professional rules issued by the competent authorities, the provision of the appropriate number of trained financial controllers, and the provision of work requirements that help the auditor to exercise his oversight work with ease and high accuracy, in addition to the application of proactive control. And the previous audit and the establishment of training courses for workers in the operating control authorities with activating the role of the internal auditor and providing everything he needs

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Publication Date
Fri Jun 30 2023
Journal Name
Mathematical Modelling Of Engineering Problems
Enhanced Prosthesis Control Through Improved Shoulder Girdle Motion Recognition Using Time-Dependent Power Spectrum Descriptors and Long Short-Term Memory
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Surface electromyography (sEMG) and accelerometer (Acc) signals play crucial roles in controlling prosthetic and upper limb orthotic devices, as well as in assessing electrical muscle activity for various biomedical engineering and rehabilitation applications. In this study, an advanced discrimination system is proposed for the identification of seven distinct shoulder girdle motions, aimed at improving prosthesis control. Feature extraction from Time-Dependent Power Spectrum Descriptors (TDPSD) is employed to enhance motion recognition. Subsequently, the Spectral Regression (SR) method is utilized to reduce the dimensionality of the extracted features. A comparative analysis is conducted between the Linear Discriminant Analysis (LDA) class

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Publication Date
Mon Jan 01 2024
Journal Name
Dyes And Pigments
3′,3′,4′,4′,5′,5′,6′,6′,6′-nonafluoro-hexyloxy groups substituted phthalocyanines: Synthesis, characterization and their biological properties
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Publication Date
Mon Sep 04 2017
Journal Name
Journal Of The College Of Education For Women
Adolf Hitler, existence and his political victim until junuary, 1933 Dr.Suaad Rood Sheer Mohammed (PhD) Dr. Qassim Abdul Amir Waseem
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This study aims to track and analysis Hitler's personality by explaining the impact of the social environment in shaping his behavior and addressing the defeat of Germany in the World War 1 and its impact on building his political personality and included his political activism and his policy to get rid of the terms of the Versailles Military Treaty in the light of his plans in his book ( Kifahi) The nature of the study had to be divided into an introduction and two topics followed by the conclusion of the most important results, in addition to a list of references and a summary in English and from God the Good luck.

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Publication Date
Wed Mar 07 2018
Journal Name
Journal Of Cellular And Molecular Medicine
Resveratrol protects mice against SEB‐induced acute lung injury and mortality by miR‐193a modulation that targets TGF‐β signalling
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Abstract<p>Staphylococcal enterotoxin B (SEB) is a potent superantigen produced by <italic>Staphylococcus aureus</italic> that triggers a strong immune response, characterized by cytokine storm, multi‐organ failure, and often death. When inhaled, SEB can cause acute lung injury (ALI) and respiratory failure. In this study, we investigated the effect of resveratrol (RES), a phytoallexin, on SEB‐driven ALI and mortality in mice. We used a dual‐exposure model of SEB in C3H/HeJ mice, which caused 100% mortality within the first 5 days of exposure, and treatment with RES resulted in 100% survival of these mice up to 10 days post‐SEB exposure. RES reduced the inflammatory cytokines in the serum an</p> ... Show More
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Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Validity of Testicular Biopsy Among Azoospermic Patients Prior to Intracytoplasmic Sperm Injection
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Objective: To evaluate the clinical significance of open diagnostic testicular biopsy as prognostic predictor of
successful sperm retrieval among azoospermic infertile patients.
Design: Prospective study.
Setting: Infertility clinic and assisted reproduction unit at the institute of embryo research and infertility
treatment, Baghdad University.
Patients: Sixty infertile azoospermic patients.
Intervention: Pieces of testicular tissue taking during open diagnostic multiple bilateral testicular biopsies was
prepared for histological examination and grouped according to well-defined histopathological patterns.
Measurement of testicular size and serum reproductive hormones (FSH, LH, Testosterone, and PRL) were done

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Publication Date
Fri Nov 05 2021
Journal Name
Journal Of Architectural Environment &amp; Structural Engineering Research
Strength &amp; Conduct of Reinforced Concrete Corner Joint under Negative Moment Effect
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The aim of our study is to reveal the effect of steel reinforcement details,tensile steel reinforcement ratio, compressed reinforcing steel ratio,reinforcing steel size, corner joint shape on the strength of reinforcedconcrete Fc' and delve into it for the most accurate details and concreteconnections about the behavior and resistance of the corner joint ofreinforced concrete, Depending on the available studies and sources inaddition to our study, we concluded that each of these effects had a clearrole in the behavior and resistance of the corner joint of reinforced concreteunder the influence of the negative moment and yield stress. A studyof the types of faults that can be reinforced angle joints obtains detailsand conditions of c

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Vibration Analysis of Cross-Ply Plates Under Initial Stress Using Refined Theory
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Natural frequency under initial stresses for simply supported cross-ply composite laminated plates (E glass- fiber) are obtained using Refind theory (RPT). This theory accounts for parabolic distribution of the transverse shear strain through the plate thickness and satisfies the zero traction boundary conditions on the surfaces of the plate without using shear correction factors. The governing equations for Eigen value problem under initial stress are derived using Hamilton’s principle and solved using Navier solution for simply supported cross-ply symmetric and antisymmetric laminated plates. The effect of many design factors such as modulus ratio, thickness ratio and number of laminates on the Natural frequency and buckling stresses

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Nonlinear Finite Element Analysis of Fiber Reinforced Concrete Pavement under Dynamic Loading
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The analysis of rigid pavements is a complex mission for many reasons. First, the loading conditions include the repetition of parts of the applied loads (cyclic loads), which produce fatigue in the pavement materials. Additionally, the climatic conditions reveal an important role in the performance of the pavement since the expansion or contraction induced by temperature differences may significantly change the supporting conditions of the pavement. There is an extra difficulty because the pavement structure is made of completely different materials, such as concrete, steel, and soil, with problems related to their interfaces like contact or friction. Because of the problem's difficulty, the finite element simulation is

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Phylogenetic Relationship of Iraqi Vespa orientalis Linnaeus 1771 Wasps Using Mitochondrial CO1
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Abstract<p>Oriental wasps are scavengers, and they have also represented an enormous issue for beekeepers, they destroy beehives and reduce the flight of bees. In addition, the sting of hornets may cause medical problems, which differ according to the response of the individuals, including severe sensitivity, swelling, and slight pain. This study provides the first molecular phylogeny of the oriental wasp <italic>Vespa orientalis</italic> L. in Iraq. Mitochondrial DNAs of the 547bp fragment cytochrome oxidase subunit 1 (CO1) area were sequenced and analyzed from 10 wasp specimens collected in the north, middle, and south of Iraq. The CO1 gene found in the Iraqi isolates was used to cre</p> ... Show More
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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Carbamazepine Via Oxidative Coupling Reaction with 2,4-dinitrophenyl hydrazine
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 An accurate and sensitive spectrophotometric method has been developed for the determination of carbamazepine (CRN.) in pure and dosage forms. The method is based on the oxidation of 2,4-dinitrophenylhydrazine (2,4-DNPHz) by potassium periodate than coupling with carbamazepine (CRN.) in alkaline medium to form a stable yellowish brown colored water-soluble dye with a maximum absorption at 485 nm. The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of     (4-50 μg.mL-1) with molar absorptivity of (6.7335×103 L.mol-1.cm1). The limit of detection was (0.1052 μg.mL-1) and Sandell’s sensitivity value was 0.0350 μg.cm-2.

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