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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
Wed Aug 23 1989
Journal Name
J. Agric. Water Reso. Res 8 (1), 11-25‏
Response Of Two Barley Mutants CV. Arivat To Salinity‏
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Publication Date
Sat Sep 01 2018
Journal Name
Al-nahrain Journal For Engineering Sciences
Performance Analysis of FSO under Turbulent Channel Using OSTBC
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Free Space Optics (FSO) plays a vital role in modern wireless communications due to its advantages over fiber optics and RF techniques where a transmission of huge bandwidth and access to remote places become possible. The specific aim of this research is to analyze the Bit-Error Rate (BER) for FSO communication system when the signal is sent the over medium of turbulence channel, where the fading channel is described by the Gamma-Gamma model. The signal quality is improved by using Optical Space-Time Block- Code (OSTBC) and then the BER will be reduced. Optical 2×2 Alamouti scheme required 14 dB bit energy to noise ratio (Eb/N0) at 10-5 bit error rate (BER) which gives 3.5 dB gain as compared to no diversity scheme. Th

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Applied Sciences And Nanotechnology
Microstructure Investigation of Activated Carbon Prepared from Potato Peel
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Abstract This research investigates how activated carbon (AC) was synthesized from potato peel waste (PPW). Different ACs were synthesized under the atmosphere's conditions during carbonation via two activation methods: first, chemical activation, and second, carbon dioxide-physical activation. The influence of the drying period on the preparation of the precursor and the methods of activation were investigated. The specific surface area and pore volume of the activated carbon were estimated using the Brunauer–Emmett–Teller method. The AC produced using physical activation had a surface area as high as 1210 m2/g with a pore volume of 0.37 cm3/g, whereas the chemical activation had a surface area of 1210 m2/g with a pore volume of 0.34 c

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Some electrical properties of PVA:PEG/MnCl2 thin film composites
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PVA:PEG/MnCl2 composites have been prepared by adding (MnCl2) to the mixture of the poly vinyl alcohol (PVA) and poly ethylene glycol (PEG) with different weight percentages (0, 2, 4, 6, 8 and 10) wt.% by using casting method. The type of charge carriers, concentration (nH) and Hall mobility (μH) have been estimated from Hall measurements and show that the films of all concentration have a negative Hall coefficient. In D.C measurement increase temperature leads to decrease the electrical resistance. The D.C conductivity of the composites increases with the increasing of the concentration of additive particles and temperature. The activation energy decreases for all composites with increasing the concentration of the additive particles.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
People of China's Economic Diplomacy Toward Japan 1949-1972
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Chinese policy was characterized in general toward Japan caution and fear and try to
mobilize all energies and alliances possible in order to interact and deal with that neighbor
foe, has that policy been in all its aspects to the enticements of regional and local conflicts, as
well as international variables that were the hardest and most influential on them.
The importance of the choice of the People of China's economic diplomacy toward the
study of Japan during the period of the Cold War is that each of them was in transition, China
at that time was barely beyond the midst of a civil war (1945-1949) led to the split into two
states: China, led by the People Mao Tse-Tung and Beijing as its capital, the National Chi

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Publication Date
Wed Sep 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Tetracycline from Wastewater Using Circulating Fluidized Bed
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   In this study, the circulating fluidized bed was used to remove the Tetracycline from wastewater utilizing a pistachio shell coated with ZnO nanoparticles. Several parameters including, Tetracycline solution flowrate, initial static bed height, Tetracycline initial concentration and airflow rate were systematically examined to show their effect on the breakthrough curve and the required time to reach the adsorption capacity and thus draw the fully saturated curve of the adsorbent. Results showed that using ZnO nanoparticles will increase the adsorbent surface area and pores and as a result the adsorption increased, also the required time for adsorbent saturation increased and thus the removal efficiency may be achieved at mi

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Publication Date
Mon Dec 02 2019
Journal Name
Journal Of Mechanics
Fabrics-Shear Strength Links of Silicon-Based Granular Assemblies
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ABSTRACT<p>Silicon (Si)-based materials are sought in different engineering applications including Civil, Mechanical, Chemical, Materials, Energy and Minerals engineering. Silicon and Silicon dioxide are processed extensively in the industries in granular form, for example to develop durable concrete, shock and fracture resistant materials, biological, optical, mechanical and electronic devices which offer significant advantages over existing technologies. Here we focus on the constitutive behaviour of Si-based granular materials under mechanical shearing. In the recent times, it is widely recognised in the literature that the microscopic origin of shear strength in granular assemblies are associated with their</p> ... Show More
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Publication Date
Tue Sep 01 2009
Journal Name
Iraqi Journal Of Physics
Preparation of Polyvinyl Alcohol/ Tio2 Nano Fiber by Electrospinning
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ِabstract: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.

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Publication Date
Thu Dec 08 2011
Journal Name
مجلة الاداب
Morphophonemic Awareness of English Derivatives by Iraqi College Students
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MR Younus, Al-A'DAB, 2011

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Engineering
Removal of Dye from Synthetic Wastewater by Liquid Membrane
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New technologies have risen into popularity causing the Liquid membrane techniques to evolve over other separation techniques due to its high selectivity and recovery, increased fluxes, and reduced investment and operating cost. This work focuses on extracting Methylene Blue (MB), a cationic dye using a simple BLM separation technique from its aqueous phase. It combines extraction and stripping in a single unit operation. The feed phase was an aqueous solution of MB, the solvent chosen was soybean oil for the liquid/organic membrane phase, and tri-octyl amine acted as a carrier. The strip phase was a hydrochloric acid solution for this study. A two-phase equilibrium study was done to choose the correct solvent, carrier,

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