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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
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Pre-column dervatization of amino acids from nigella sativa L seed hydrolysates by reversed phase HPLC
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A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Recovery of methyl orange from aqueous solutions by bulk liquid membrane process facilitated with anionic carrier
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Dyes are extensively water-soluble and toxic chemicals. The disposing of wastewater rich with such chemicals has severely impacted surface water quality (rivers and lakes). In the current study, an anionic dye, methyl orange, were extracted from wastewater fluids using bulk liquid membranes supplemented with an anionic carrier (Aliquat 336 (QCI)). Parameters including solvent type (carbon tetrachloride and chloroform), membrane stirring speed (100-250 rpm), mixing speed of both phases (50-100 rpm), The feed pH (2-12) and implemented temperature (35-60 °C) were thoroughly analyzed to determine the effect of such variables on extraction effectiveness. Furthermore, the effect of methyl orange (10-50 ppm) in the feed stage and NaOH (0

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Publication Date
Mon Apr 01 2024
Journal Name
South African Journal Of Chemical Engineering
Removal of COD from petroleum refinery wastewater by adsorption using activated carbon derived from avocado plant
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Publication Date
Wed Oct 22 2025
Journal Name
Journal Of Composites And Biodegradable Polymers
Experimental Behavior of One-Way RC Ultra-Thin Slabs Retrofitted with Post-Installed NSM CFRP Rods
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This study evaluates the flexural behavior of ultra-thin (50 mm) one‑way reinforced‑concrete (RC) slabs retrofitted with near‑surface mounted (NSM) carbon‑fiber‑reinforced polymer (CFRP) rods under quasi‑static loading. T300‑grade CFRP rods (≈4 mm diameter) were bonded in pre‑cut 7 mm × 7 mm grooves using a two‑part epoxy. As a proof-of-concept experimental baseline, three simply‑supported specimens (1000 mm × 500 mm × 50 mm) were tested in a six‑point bending configuration (four applied loads + two reactions): two conventional controls and one strengthened slab. A load‑control rate of ~15 kN/min was applied; the controls were cycled twice and the strengthened slab four times. Relative to the average of

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Publication Date
Sun May 18 2014
Journal Name
مجلة المثنى للعلوم الإدارية والاقتصادية
ابداعية الادارة العامة بحث مداخل تحديث بيئة المنظمات العامة
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يمثل الفهم الصحيح لادوار وأشكال الادارات العامة في سعيها لإنجاز الأهداف تلبية للاحتياجات المجتمعية عبر مؤسساتها العامة ، بعداً إستراتيجياً في الأداء الفعال والكفء لهذه الادارات ، وقد كان للتطورات الحاصلة في البيئة الخارجية دوراً مؤثرا أسهم في دفع العديد من الدول لإعادة النظر في أجهزتها الإدارية العامة لتحسين مقدرتها على مواجهة التغيرات المتسارعة والتوجه نحو اعتماد مداخل واستراتيجيات إبداعية حديثة في الع

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Comparison of Fatigue Life Behavior between Two Different Composite Materials Subjected to Shot Peening at Different Times
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This paper investigated the fatigue life behavior of two composite materials subjected to different times of shot peening (2, 4 and 6 min).The first material prepared from unsaturated polyester with E-glass reinforcement by 33% volume fraction. While, the second one was prepared from unsaturated polyester with aluminum powder by2.5% volume fraction. The experimental results showed that the improvement in endurance limit was obtained (for the first material) at 2, 4 and 6 min shot peening times where the percentage of maximum improvement was 25% at shot peening time of 6 min. While, the endurance limit of the second material decreased at shot peening times of 2, 4 and 6 min where the percentage of maximum reduction was 29 % at shot peenin

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Contrast enhancement of infrared images using Adaptive Histogram Equalization (AHE) with Contrast Limited Adaptive Histogram Equalization (CLAHE)
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The objective of this paper is to improve the general quality of infrared images by proposes an algorithm relying upon strategy for infrared images (IR) enhancement. This algorithm was based on two methods: adaptive histogram equalization (AHE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The contribution of this paper is on how well contrast enhancement improvement procedures proposed for infrared images, and to propose a strategy that may be most appropriate for consolidation into commercial infrared imaging applications.
The database for this paper consists of night vision infrared images were taken by Zenmuse camera (FLIR Systems, Inc) attached on MATRIC100 drone in Karbala city. The experimental tests showed sign

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Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF PLEUROBRACHIA PILEUS (O. F. MÜLLER, 1776) (CTENOPHORA, CYDIPPIDA) FROM CORAL REEF, IRAQI MARINE WATERS
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   The aim of this paper is to present the first record of ctenophore species Pleurobrachia pileus (O. F. Müller, 1776) in the coral reef as was recently found in Iraqi marine waters. The specimens were collected from two sites, the first was in Khor Abdullah during May 2015, and the second site was located in the pelagic water of the coral reef area, near the Al-Basrah deep sea crude oil marine loading terminal. Three samples were collected at this site during May 2015, February and March 2018 which showed that P. pileus were present at a densities of 3.0, 2.2 and 0.55 ind./ m3 respectively. The species can affect on the abundance of other zooplankton community through predation.

 

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Publication Date
Mon Aug 16 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Statistic Assessment of Spreading Cases (Total Confirmed, Recovered, Death) From Different AreasContain Novel Coronavirus (2019-n Cov)
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Publication Date
Sun Apr 02 2017
Journal Name
International Workshop In Physics Applications
Antifungal activity of wide band gap Thioglycolic acid capped ZnS:Mn semiconductor nanoparticles against some pathogenic fungi(Article)
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The manganese doped zinc sulfide nanoparticles were synthesized by simple aqueous chemical reaction of manganese chloride, zinc acetate and thioacitamide in aqueous solution. Thioglycolic acid is used as capping agent for controlling the nanoparticle size. The main advantage of the ZnS:Mn nanoparticles of diameter ~ 2.73 nm is that the sample is prepared by using non-toxic precursors in a cost effective and eco-friendly way. The structural, morphological and chemical composition of the nanoparticles have been investigated by X-ray diffraction (XRD), Scanning Electron Microscopy (SEM) with energy dispersion spectroscopy (EDS) and Fourier transform infrared (FTIR) spectroscopy. The nanosize of the prepared nanoparticles was elucidated by Scan

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