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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 Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Some gas sensing properties of PbS thin films
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In this research PbS thin film have been prepared by chemical bath deposition technique (CBD).The PbS film with thickness of (1-1.5)μm was thermally treated at temperature of 100°C for 4 hours. Some Structural characteristics was studied by using X-ray diffraction (XRD)and optical microscope photograph some of chemical gas sensing measurements were carried out ,it shown that the sensitivity of (CO2) gas depend on the grain Size and deposition substrate. The grain size of PbS film deposited on on glass closed to 21.4 nm while 37.97nm for Si substrate. The result of current-voltage characterization shwon the sensitivity of prepared film deposited on Si better than film on glass.

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Publication Date
Wed Jan 01 2020
Journal Name
Rehabend
Damping characteristics of dry sandy soils under impact
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Scopus
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Modified Mathematical Model of Tumor Treatment by Radiotherapy
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In this research, a mathematical model of tumor treatment by radiotherapy is studied and a new modification for the model is proposed as well as introducing the check for the suggested modification. Also the stability of the modified model is analyzed in the last section.

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Publication Date
Wed Dec 29 2021
Journal Name
Al-khwarizmi Engineering Journal
Analysis of Magnetorheological Normally Close Directional Control Valve
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This valve is intended for use in valves for steering movement, using the qualities of the Magneto-rheological (MR) fluid to regulate the fluid, direct contact without the utilization of moving parts like a spool, a connection between electric flux, and fluid power was made, The simulation was done to employ the" finite element method of magnetism (FEMM)" to arrive at the best design. This software is used for magnetic resonance valve finite element analysis. The valve's best performance was obtained by using a closed directional control valve in the normal state normally closed (NC) MR valve, with simulation results revealing the optimum magnetic flux density in the absence of a current and the shedding condition, as well as the optimum pr

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Synthesis of calcium hydroxyapatite powder from hen’s eggshell
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The interest in calcium phosphates arises from the fact that bones contain a high percentage of mineralized calcium phosphate . In this study, pure and biocompatible hydroxyapatite (HAP) powder was successfully synthesized using hen’s egg shell as calcium source and phosphoric acid by precipitation method.The precipitate obtained was subjected to ripenning process for 24 hours, filtered, air dried, and calcined at temperatures of 400,800,900,and 1000 ºC.
X-Ray diffraction(XRD) technique was used to investigate the formation of HAP powder, XRD results revealed the HAP formation and also indicate no occurrence of secondary phases. Fourier Transform Infrared(FT-IR) spectrum shows the characterstic peaks for phosphate and hydroxyl grou

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Publication Date
Wed Dec 03 2014
Journal Name
Ibn Al-haitham J.for Pure &appl.sci
Spectrophotometric Determination of Chlorpromazine – HCl Using Potassium Permanganate
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Twosimple, sensitive,accurate, and precise spectrophotometric methods have been developed for the determination of chlorpromazine – HCl in pure form and pharmaceutical formulation. The first method involved treatment of cited drug with a measured excess of permanganate in acid medium and the unreacted oxidant was measured at 525 nm. The second method involves the reaction of the drug with potassium permanganate in the presence of sodium hydroxide to produce a bluish – green colored manganite which is measurable at 610nm. All the experimental variables affecting the development of the manganite ions were investigatedand conditions were optimized. Working linearity ranges were 5-45 µg.mL-1and 1-20 µg.mL-1 by two methods respectively. Th

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Publication Date
Fri Jun 05 2026
Journal Name
Al-nahrain Journal For Engineering Sciences
Optimum Height of Plate Stiffener under Pressure Effect
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The economical design of plate loaded by pressure can be obtained by using stiffeners instead of increasing the thickness of plate. The main subject of this work is to obtain the effect of stiffener height on the maximum stress in the plate subjected to pressure load. Different plate-stiffener sets are selected to find the effects of stiffener thickness, plate dimensions and pressure, on the optimum stiffener height. The models under consideration are square plates clamped rigidly from four edges. Finite Element method is used to analyze 160 different models by using the Finite Element software package ANSYS version 11. Another analysis method based on maximum stress equation is used to analyze 30 models. The graphical comparison of results

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Synthesis of Fibrous Hydroxyapatite through Sol-Gel Route
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The sol-gel route using an agar gel with calcium nitrate and phosphate solution as starting materials for producing hydroxyapatite (HAP). The product formed were needle like, zigzag and straight fibres. The fibrous products on sintering transformed into stoichiometric HAP with a biological Ca/P ratio of 1.67. The influences of pH, temperature, nature of base and phosphate solution on the growth of fibrous HAP were studied. The pH of the solution was found to greatly influence the growth rate and morphology of the resultant product. The optimum gel temperature was found to be 60oC and sintering temperature of 900oC for 1 hour. The crystalline, thermal, functional and morphological characteristics of the fibrous HAP were investigated.

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Crossref
Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
CERTAIN FAMILY OF MULTIVALENT FUNCTIONS ASSOCIATED WITH SUBORDINATION
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Abstract<p>We have studied new subclass B (A, B,γ) over multivalent functions. We have present some effects because of the category B (A, B,γ). We bear mentioned simple properties, convolution properties, incomplete sums, weighted mean, arithmetic mean, linear combination, inclusion rapport and neighborhood properties, software concerning fractional calculus then vile residences because of both the classes…</p>
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Scopus (1)
Scopus Crossref
Publication Date
Sat Mar 31 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic of Disinfection reaction by Sodium Hypochlorite Solution
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The present studier aims to study the kinetic of reaction at different experimental conditions depending on coliform bacteria concentration and hypochlorite ion. The effects that had been investigated were different of sodium hypochlorite doses, contact time, pH and temperature (20, 29, 37) o C. The water samples were taken from Al-Wathba water treatment plant in Risafa side of Tigris River in Baghdad. The biological tests included the most probable number (M.P.N) for indicating the concentration of coliform bacteria with different contact times and the total plate count (T.P.C) for indicating the amount of colonies for general bacteria. The iodimetry method (chemical test) was used for indicating the concentration of hypochlo

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