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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
Tue Sep 15 2020
Journal Name
Al-academy
Symbolism in Architecture and Arts of the Holy Shrines: صادق هاشم حسن الموسوي
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  The current research is interested in studying the symbol, due to its significant role in the architecture and arts in the holy shrines regardless of their architecture and artistic patterns, through which the symbolic and philosophical connotations insides the holy shrines are revealed. Due to the importance of the topic of the symbol, Almighty God remarked in the holy Quran (He said, "My Lord, make for me a sign." He Said, "Your sign is that you will not [be able to] speak to the people for three days except by gesture. And remember your Lord much and exalt [Him with praise] in the evening and the morning.") (Surat Al-Imran, verse 41). The research consists of two dimensions dealing with symbol and symbolism in its linguistic an

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
Intertextuality with Prophetic Hadith in the Poetry of Safiyaddin Alhilliyy (Tools and Implications)
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 تحقق القراءةُ التَّناصيَّة قيمة موضوعيَّة للدرسِ النَّقديّ المعاصر؛ بمؤثراتها الثَّقافيَّة، والمعرفيَّة، لأنَّ الإبداعَ من سمات التُّراث الشِّعري في العصر الوسيط، وهو مسرحٌ لتداخلات نصِّيَّة مع مصادر متعددة دينيَّة، وأدبيَّة، وتاريخيَّة أداء ومضامين؛ يأتي اختيارُ (التَّناص مع الحديث النَّبوي في شعر صفيّ الدِّين الحلّي)؛ بوصفه امتدادًا شعريَّا أصيلًا لحضارة راقية معطاء

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Employing cultural forms in the works of Mohammed Ghani Hikmat and Murtada Haddad
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Man always reacts by employing data that he lives inside Artworks and he tries to make them an ideal speech that shows the most important intellectual trends to which he belongs, as it happened in the formal building of the ancient arts . Mesopotamia is one of the civilizations that interacted with the intellectual legibility transforming into visual symbols, so it is difficult for the researcher to interpret these symbols without considering the nature of these civilizations in general .
This current search aims to identify similarities and differences in the recruitment of cultural shapes between the works of the sculptors (Mohammed Ghani Hikmat and Murtada Haddad) .
Researcher adopted an approach of analytical description of the

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Recent advances in the Biosynthesis of Zirconium Oxide Nanoparticles and their Biological Applications
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A critical milestone in nano-biotechnology is establishing reliable and ecological friendly methods for fabricating metal oxide NPs. Because of their great biodegradable, electrical, mechanical, and optical qualities, zirconia NPs (ZrO2NPs) attract much interest among all zirconia NPs (ZrO2NPs). Zirconium oxide (ZrO2) has piqued the interest of researchers throughout the world, particularly since the development of methods for the manufacture of nano-sized particles. An extensive study into the creation of nanoparticles utilizing various synthetic techniques and their potential uses has been stimulated by their high luminous efficiency, wide bandgap, and high exciton binding energy. Zirconium dioxide nano

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Publication Date
Mon Sep 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Assessment of Oral Health in Hypertensive Patients Treated with HMG-CoA Reductase Inhibitors (Statins)
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Background: Hypertension is a chronic medical condition in which the blood pressure in the arteries is elevated, it's classified as either primary (essential) hypertension or secondary hypertension, and it increases the risk of ischemic heart disease, peripheral vascular disease and other cardiovascular diseases. Several classes of medications collectively referred to as antihypertensive drugs like beta blockers, calcium channel blockers, angiotensin converting enzyme (ACE) inhibitors, angiotensin receptor blockers, renin inhibitors and statins (HMG-CoA) reductase inhibitor. Statin medication may have some beneficial effects when subjects have dental plaque or signs of periodontitis as gingival bleeding. The purpose of this study were to as

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Publication Date
Mon Sep 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Acceleration of canine movement by laser assisted flapless corticotomy [An innovative approach in clinical orthodontics]
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Background: Corticotomy-assisted orthodontic treatment is done to induce a state of increased tissue turnover and transient osteopenia, which is followed by a faster rate of orthodontic tooth movement. It considered as an adjunct treatment option for orthodontic treatment of adults. The aim of this Study was to elucidate the effectiveness of a new surgical approach for acceleration of maxillary canine retraction in human with laser assisted flapless corticotomy and evaluate its effect on vitality of pulp and gingival sulcus depth. Materials and methods: the sample comprised of 15 Iraqi patients (9 females and 6 males; mean age 21.7), who were required extraction for their maxillary first premolars followed by retraction of the canines as pa

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Cd(II) and Pb(II) Ions from Aqueous Solution by Activated Carbon
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Heavy metal consider as major environmental pollutants. Many of industrial wastewater effluents contain a wide range of these heavy metals. The adsorption of Cd2+ and Pb2+ metal ions from aqueous solution by activated carbon was studied. The results showed that maximum adsorption capacity occurred at 486.9×10-3 mg/kg for Pb2+ ion and 548.8×10-3 mg/kg for Cd2+ ion. The adsorption in a mixture of the metal ions had a balancing effect on the adsorption capacity of the activated carbon. The adsorption capacity of each metal ion was affected by the presence of other metal ions rather than its presence individually. The study showed the presence of other heavy metals attribute to the reduction in the activated carbon capacity, and the adsorp

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Publication Date
Tue Aug 30 2016
Journal Name
Mechanical Engineering
The Effect of Different Furrow Depths and Speeds of Machinary Units Using A Locally Assembled Combine Implement on Planting Maize
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
studies of human interferon a B and Y activities on diffrent cell
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Human interferon as is the case in all kinds of interferon has complex effects but all share their impact on preventing the proliferation of viruses and preventing or reducing human Alantervjørn conversion occurs if the cell is in preventing the growth of the virus when interferon Balnmstqubl connects

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Bayer effective strategy in the development of deductive thinking when students fifth grade literary material in history
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Supervised By : Prof. dr. Shaker Jaseem Mohammed This research aims to identify the (effectiveness of Bayer's strategy in the development of deductive thinking among students in the fifth grade literary material European history) and to achieve the goal set researcher null hypothesis of the following: • There is no statistically significant difference between the average scores of the experimental group which studied the use of Bayer's strategy and the control group, which studied the use of the usual way in the development of deductive reasoning. The study sample consisted of (84 students) of the students in the fifth grade literary breeding Baghdad / Karkh second Directorate for the academic year 2015-2016 were distributed Aanhaldras

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