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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
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Handicaps of reconstructing Iraqi strategic capabilities after 2003 (Analytical vision )
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Abstract: The issue of rebuilding the strategiccapacity of Iraq after the occupation and the US invasion in 2003 has been oneof the most contentious issues of debate and debate. It raises a number ofpolitical, social, economic, military and security problems. We say politicalprimarily because the climate and political conditions play a large and activerole along with other factors complementary to them. The important questionthat arises here is: How can the ruling political blocs move to the stage ofreconstruction without reservations? In order to answer this question, wedivided the study into three main axes. The first deals with the concept ofpower and its types. The second axis deals with the relationship betweenstrategic capa

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Synthesis of Nanosilica Glass Activated by Erbium Ions, Spectroscopic studies
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Erbium, as optical probe, doped silicate sol-gel glass with
different Er concentrations was formed by wet chemical synthesis
method using ethanol, water and tetraethaylorthosilicate
[Si(OC2H5)4] precursor. Erbium ions were incorporated into silica
sol-gel matrix via dissolution of Erbium chloride solution into the
initial Si(OC2H5)4 precursor sol. Aluminum (Al) as a co-dopant was
added to the final precursor in the form of Aluminum chloride
(AlCl3) solution. The prepared samples were analyzed using atomic
absorption analysis, X-ray diffraction and spectroscopic tests. The
experimental results concerned with the transmission spectra suggest
that the final samples have a good transparency and homogeneity.
A

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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Seismic Response of Nonseismically Designed Reinforced Concrete Low Rise Buildings
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In this paper, the time-history responses of a square plan two-story reinforced concrete prototype building, considering the elastic and inelastic behavior of the materials, were studied numerically. ABAQUS software was used in three-dimensional (3D) nonlinear dynamic analysis to predict the inelastic response of the buildings. Concrete Damage Plasticity Model (CDPM) has been used to model the inelastic behavior of the reinforced concrete building under seismic excitation. The input data included geometric information, material properties, and the ground motion. The building structure was designed only for gravity load according to ACI 318 with

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Electrical Properties of Poly (Ethylene Oxide) polymer Doped by MnCl2
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  The electrical properties of Poly (ethylene oxide)-MnCl2 Composites were studied by using the impedance technique. The study was carried out as a function of frequency in the range from 10 Hz to 13 MHz and MnCl2 salt concentration ranged from 0% to 20% by weight. It was found that the dielectric constants and the dielectric loss of the prepared films increase with the increase of the MnCl2 concentration; The A.C. conductivity increases with the increase of the applied frequency, and the MnCl2 content in the composite membrane. Relaxation processes were observed to take place for composites which have a high salt concentration. The observed relaxation and polarization effects of the composite are mainly attributed to the dielectric

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Publication Date
Fri Apr 15 2022
Journal Name
Indian Journal Of Ecology
Antibacterial Activity of Laurus nobilis Leaves Extract against Pseudomonas aeruginosa
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The aim of this study is to evaluating the antibacterial activity of Laurus nobilis leaves extract in hospital environment isolates. Maceration and Soxhlet apparatus were used to prepare aqueous and methanolic extracts. The total phenolic content and high-performance liquid chromatography (HPLC) were conducted to determine the active compounds in the extracts. The results showed that the methanolic and aqueous extracts contain four flavonoids derivatives (kaempferol, luteolin, quercetin and Rutin) were identified on the basis of matching retention time with the standards. The total phenolic contents were 56.81 and 81.56 mg/g in 50 mg/ml, in aqueous and methanolic extracts respectively. The antibacterial activity of Laurus nobilis leaves ext

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of Engineering Sciences And Technology
Partially Prestressed Concrete Beams under Limited Cycles of Repeated Loading
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Computational And Theoretical Nanoscience
Controlling of Robot Hand by Using Microcontroller with Visual Basic
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The robot arm is the most popular robotic form used in industry. Thus, it is crucial to make a system programming which could controlled the movement of each part in the industrial robot to make it works properly. One of the simplest models of the robot arm is EDARM ED-7100 which has a controller to control the movement of the robot arm manually. In this study, the robot controller has been redesigned in order to improve this robot's function. The new controller system used AT89S52 microcontroller which has wire connected to the robot hand. A function has been added with this controller to improve the system of controlling and becomes better than the previous system (only manually). The functions of the new system include three mo

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Numerical Assessment of Pipe Pile Axial Response under Seismic Excitation
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In engineering, the ground in seismically active places may be subjected to static and seismic stresses. To avoid bearing capacity collapse, increasing the system's dynamic rigidity, and/or reducing dynamic fluctuations, it may be required to employ deep foundations instead of shallow ones. The axial aptitude and pipe pile distribution of load under static conditions have been well reported, but more study is needed to understand the dynamic axial response. Therefore, this research discusses the outputs of the 3D finite element models on the soil-pile behavior under different acceleration intensities and soil states by using MIDAS GTS NX. The pipe pile was represented as a simple elastic, and a modified Mohr-Coulomb mode

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
COVID-19 Translated Messages: Arabic Speakers’ Acceptability of Lexical Choices
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Worldwide, there is an increased reliance on COVID-19-related health messages to curb the COVID-19 outbreak. Therefore, it is vital to provide a well-prepared and authentic translation of English-language messages to reach culturally and linguistically diverse audiences. However, few studies, if any, focus on how non-English-speaking readers receive and linguistically accept the lexical choices in the messages translated into their language. The present study tested a sample of translated Arabic COVID-19-related texts that were obtained from the World Health Organization and Australian New South Wales Health websites. This study investigated to that extent Arabic readers would receive translated COVID-19 health messages and whether the t

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Publication Date
Sun Jan 02 2011
Journal Name
Education College Journal/al-mustansiriyah
Double Stage Shrinkage Estimators of Two Parameters Generalized Rayleigh Distribution
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