Preferred Language
Articles
/
jpgiafs-1309
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
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Nov 01 2019
Journal Name
Iop Conference Series: Earth And Environmental Science
Seed priming of sorghum cultivars to tolerate salt stress
...Show More Authors

A laboratory experiment was carried out in the laboratories of College of Agricultural Engineering Sciences, University of Baghdad in 2017. Three factors were studied; Sorghum bicolor L. cultivars (Inqath, Rabeh and Buhoth70), primed and unprimed seed, and salt stress (0, 6, 9 and 12 dS.m−1). The aim was to improve germination and seedling growth under salt stress. The results showed significant superiority of Buhoth70 cultivar compared to others, significantly superiority of primed seed compared to the unprimed and significant negative impact as long as increasing levels of salt stress at germination ratio, plumule length, dry seedling weight and seedling vigor index. The interaction between cultivars, priming and salt stress showed that

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (6)
Scopus Crossref
Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Antibacterial activity of lectin-like bacteriocin extract from P.putida
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Fri Nov 28 2025
Journal Name
International Journal Of Child Health And Nutrition
Comprehensive Overview of Preterm Developmental Supportive Care: Narrative Review
...Show More Authors

Background: Preterm infants face significant health challenges due to the underdevelopment of their organ systems. The neonatal intensive care unit (NICU) is considered a stressful environment, which can disrupt self-regulation and maturation. Developmental supportive care strategies have been shown to enhance neurodevelopmental outcomes in neonates by mimicking intrauterine conditions, reducing stress, and providing appropriate sensory stimulation. Nursing interventions, particularly developmental care, are essential in improving neonatal health, with nurses playing a pivotal role in implementing these strategies. Aim: This article aimed to provide a comprehensive narrative synthesis of recent research on the impact of development

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Sulfur Dioxide from Sulfuric Acid Plant Emissions
...Show More Authors

View Publication Preview PDF
Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Biodegradation of Perfluorooctanoic Acid by Pseudomonas Plecoglossicida Strain DD4
...Show More Authors

Organofluorines, as a pollutant, belongs to a group of substances which are very difficult to neutralize. They are part of many products of everyday use and for this reason they pollute the environment in large quantities. Perfluorinated carboxylic acids are entered into the list of the “Stockholm Convention on Persistent Organic Pollutants” in order to minimize the load on the environment by significantly reducing their use, up to their complete rejection. The DD4 strain was isolated from the soil by the enrichment method and identified using 16S rRNA method as Pseudomonas plecoglossicida. It is able to metabolize perfluorooctanoic acid (PFOA) as the only carbon source in Raymond nutrient medium with a concentration of 1000

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (10)
Scopus Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
FREE VIBRATION ANALYSIS OF NOTCHED COMPOSITE LAMINATED CANTILEVER BEAMS
...Show More Authors

The present work divided into two parts, first the experimental side which included the
measuring of the first natural frequency for the notched and unnotched cantilever composite beams
which consisted of four symmetrical layers and made of Kevlar- epoxy reinforced. A numerical
study covers the effect of notches on the natural frequencies of the same specimen used in the
experimental part. The mathematical model for the beam contains two open edges on the upper
surface. The effect of the location of cracks relative to the restricted end, depth of cracks, volume
fraction of fibers and orientation of the fiber on the natural frequencies are explored. The results
were calculated using the known engineering program (ANSY

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Phenol from Aqueous Solution using Paper Waste
...Show More Authors

The exploitation of obsolete recyclable resources including paper waste has the advantages of saving resources and environment protection. This study has been conducted to study utilizing paper waste to adsorb phenol which is one of the harmful organic compound byproducts deposited in the environment. The influence of different agitation methods, pH of the solution (3-11), initial phenol concentration (30-120ppm), adsorbent dose (0.5-2.5 g) and contact time (30-150 min) were studied. The highest phenol removal efficiency obtained was 86% with an adsorption capacity of 5.1 mg /g at optimization conditions (pH of 9, initial phenol concentration of 30 mg/L, an adsorbent dose of 2 g and contact time of 120min and at room temperature).

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Shaft Resistance of Long (Flexible) Piles Considering Strength Degradation
...Show More Authors

Soil-structure frictional resistance is an important parameter in the design of many foundation systems. The soil-structure interface area is responsible for load transferring from the structure to the surrounding soil. The mobilized shaft resistance of axially loaded, long slender pile embedded in dense, dry sand is experimentally and numerically analyzed when subjected to pullout force. Experimental setup including an instrumented model pile while the finite element method is used as a numerical analysis tool. The hypoplasticity model is used to model the soil adjacent to and surrounding the pile by using ABAQUS FEA (6.17.1). The soil-structure interface behavior depends on many factors, but mainly on the interface soi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Mathematical Modeling of Compaction Curve Using Normal Distribution Functions
...Show More Authors

Compaction curves are widely used in civil engineering especially for road constructions, embankments, etc. Obtaining the precise amount of Optimum Moisture Content (OMC) that gives the Maximum Dry Unit weight gdmax. is very important, where the desired soil strength can be achieved in addition to economic aspects.

In this paper, three peak functions were used to obtain the OMC and gdmax. through curve fitting for the values obtained from Standard Proctor Test. Another surface fitting was also used to model the Ohio’s compaction curves that represent the very large variation of compacted soil types.

The results showed very good correlation between the values obtained from some publ

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Preparation of Polyvinyl Alcohol/ Tio2 Nano Fiber by Electrospinning
...Show More Authors

In this research we prepared nanofibers by electrospinning from
poly (Vinyl Alcohol) /TiO2. The spectrum of the solution (Emission)
was studied and found to be at 772 nm, several process parameters
were such as concentration of TiO2 , and the effect of distance from
nozzle tip to the grounded collector (gap distance). The result of the
lower concentration of, the smaller the diameter of nanofiber is.
Increasing the gap distance will affect nanofibers diameter

View Publication Preview PDF