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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
Thu Jan 02 2014
Journal Name
Sino Us
“Actual Experience”: Correcting Misconceptions Through Analyzing Harriet Wilson’s Our Nig
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African-American writers during the 19th century wrote in the shadow of the prominent romance, sentimental, and domestic fiction. Harriet Wilson’s Our Nig (1859) reflects an “alternative social character”, for the female protagonist suffers racism in the free North, because she is a mulatto child. Through depicting the life of free blacks, who supposedly lives a better life than Southern slaves, Wilson exposes how she has actually lived and sensed life in antebellum America. According to Raymond Williams (2011), there are two kinds of literary writings. The first represents the general tendency of the age, and he calls it “dominant social character”; representing the majority content of both the public writing and speaking. But, a

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Publication Date
Thu Sep 05 2019
Journal Name
Al-kindy College Medical Journal
Review Article Blastocystosis
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Blastocystosis is symptomatic infection caused by the protozoal parasite Blastocystis , which resides in the intestinal tract of its hosts and it is one of the most common parasites reported in humans. It’s prevalence ranges between (30 - 50%) of the population in developing countries. This genus has a worldwide distribution and often the most commonly reported human intestinal protozoan in children and adults, even infect infants

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Roller compacted concrete: Literature review
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Roller compacted concrete (RCC) is a material with no slumps and is made from the same raw materials as conventional concrete. The roller compacted dam method, the high paste technique, the corps of engineers method, and the maximum density method are all ways of designing RCC. The evolution of RCC has resulted in a substantial change in construction projects, most notably in dams, because of the sluggish pace of conventional placement, consolidation, and compacting. The construction process was accelerated by incorporating RCC into dams, resulting in a shorter construction period. Research shows that the dams that used RCC had completed one to two years sooner than the dams that used regular concrete (Bagheri an

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Publication Date
Fri Apr 28 2017
Journal Name
جامعة بغداد- كلية اللغات- قسم اللغة العبرية
המבנה המורפולוגי של מונחי המטבח בלשון העברית
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This research sheds light on the morphological construction of kitchen terms in Hebrew language, especially methods of derivation, by offering an extensive review of the most important methods of morphological derivation. The field of kitchen terms is a fertile and rich field, where we see daily production of new kitchen tools which require suitable names with specific meanings. Morphologically, the research interested in methods of morphological derivation. So as to know and identify the common and effective methods to derive the kitchen terms in Hebrew language, in addition to put a special glossary of these terms. The research found that most of the kitchen terms were derived according to the methods of derivation prevailing in Hebrew la

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Couniform Modules
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In this paper, we introduce and study a new concept named couniform modules, which is a dual notion of uniform modules, where an R-module M is said to be couniform if every proper submodule N of M is either zero or there exists a proper submodule N1 of N such that is small submodule of Also many relationships are given between this class of modules and other related classes of modules. Finally, we consider the hereditary property between R-module M and R-module R in case M is couniform.

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Publication Date
Thu Jan 21 2021
Journal Name
Recent Innovations In Chemical Engineering (formerly Recent Patents On Chemical Engineering)
Soap Production Using Vacuum Reactive Distillation: Batch Model
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Introduction: Although soap industry is known from hundreds of years, the development accompanied with this industry was little. The development implied the mechanical equipment and the additive materials necessary to produce soap with the best specifications of shape, physical and chemical properties. Objectives: This research studies the use of vacuum reactive distillation VRD technique for soap production. Methods: Olein and Palmitin in the ratio of 3 to 1 were mixed in a flask with NaOH solution in stoichiometric amount under different vacuum pressures from -0.35 to -0.5 bar. Total conversion was reached by using the VRD technique. The soap produced by the VRD method was compared with soap prepared by the reaction - only method which

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Publication Date
Tue Jun 13 2023
Journal Name
Journal Of Survey In Fisheries Sciences
Spectrum Analyzing X-ray Data Image (FITS) Using Ds9 Program
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n this study, data or X-ray images Fixable Image Transport System (FITS) of objects were analyzed, where energy was collected from the body by several sensors; each sensor receives energy within a specific range, and when energy was collected from all sensors, the image was formed carrying information about that body. The images can be transferred and stored easily. The images were analyzed using the DS9 program to obtain a spectrum for each object,an energy corresponding to the photons collected per second. This study analyzed images for two types of objects (globular and open clusters). The results showed that the five open star clusters contain roughly t

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
New Fuzzy Normed Spaces
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In this paper the research introduces a new definition of a fuzzy normed space then the related concepts such as fuzzy continuous, convergence of sequence of fuzzy points and Cauchy sequence of fuzzy points are discussed in details.

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Skin Detection using Improved ID3 Algorithm
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Skin detection is classification the pixels of the image into two types of pixels skin and non-skin. Whereas, skin color affected by many issues like various races of people, various ages of people gender type. Some previous researchers attempted to solve these issues by applying a threshold that depends on certain ranges of skin colors. Despite, it is fast and simple implementation, it does not give a high detection for distinguishing all colors of the skin of people. In this paper suggests improved ID3 (Iterative Dichotomiser) to enhance the performance of skin detection. Three color spaces have been used a dataset of RGB obtained from machine learning repository, the University of California Irvine (UCI), RGB color space, HSV color sp

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Pose Invariant Palm Vein Identification System using Convolutional Neural Network
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Palm vein recognition is a one of the most efficient biometric technologies, each individual can be identified through its veins unique characteristics, palm vein acquisition techniques is either contact based or contactless based, as the individual's hand contact or not the peg of the palm imaging device, the needs a contactless palm vein system in modern applications rise tow problems, the pose variations (rotation, scaling and translation transformations) since the imaging device cannot aligned correctly with the surface of the palm, and a delay of matching process especially for large systems, trying to solve these problems. This paper proposed a pose invariant identification system for contactless palm vein which include three main

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