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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Synthesis of some Schiff's bases derivatives from aminoazo compounds
...Show More Authors

Reaction of,2- [( 4- amio phenyl ) diazenyl] 1,3,4- thiadiazole -5- thiol (S1) with p- chlorobenzeldehyde,3,4 – dimethoxy benzaldehyde and pyrrol-2- carbonxaldehyde gave -5- [{4-(4-chlorobenzylidene amino) phenyl} diezenyl]-1,3,4- thiadiazole-2- thiol (S2),5-[{ 4-[(3,4- dimethoxybenzyldene )amino phenyl ] diazenyl)-1,3,4- thiadiazole-2-thiol,(S3) and -5- [4-(1,H – pyrrol -2- yl- methylene)amino phenyl] diazenyl)-1,3,4- thiadiazole-2- thiol (S4) respectively as schiff's bases compounds. On the same route-2-[(4-amino-1- naphthyl ) diazenyl] -1,3,4- thiadiazole -5- thiol (S5) reacts with –p- chloro benzaldehyde and –m- nitrobenzaldehyde to give the follwing schiff's bases -5-[{ 4-(4- chloro benzylidene ) amino -1- naphthyl} diazenyl]

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Al-mustansiriyah Journal Of Science
Calculate optical parameters of ions beam from plasma source
...Show More Authors

Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Teikyo Medical Journal
Refined radio-anatomical lumber level of iliac crest attic
...Show More Authors

Teikyo Medical and medicine Journal (ISSN:03875547) is a monthly peer reviewed fast publishing international medical and medicine journal that aims to publish good quality of Medical and pharmaceutical, medicine and health science Journal.

View Publication Preview PDF
Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Engineering
MATHEMATICAL SIMULATION OF UNSTEADY FLOW THROUGH HOLLOW FIBER MEMBRANE
...Show More Authors

Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Behavior of Geopolymer Concrete Reinforced by Sustainable Copper Fiber
...Show More Authors

View Publication
Crossref (6)
Crossref
Publication Date
Tue Oct 12 2021
Journal Name
Engineering, Technology & Applied Science Research
Production of Light Weight Foam Concrete with Sustainable Materials
...Show More Authors

Most of the recent works related to the construction industry in Iraq are focused on investigating the validity of local raw materials as alternatives to the imported materials necessary for some practical applications, especially in thermal and sound insulation. This investigation includes the use of limestone dust as partial substitution of cement in combination with foam agent and silica fume to produce sustainable Lightweight Foam Concrete (LWFC). This study consists of two stages. In the first stage, trial mixes were performed to find the optimum dosage of foam agent. Limestone dust was used as a partial replacement for cement. Chemical analysis and fineness showed great similarity with cement. Many concrete mixes were prepared

... Show More
View Publication
Crossref (25)
Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Journal Of Engineering
Treatment of Furfural Wastewater by (AOPs) Photo-Fenton Method
...Show More Authors

The objective of this study is to investigate the application of advanced oxidation processes (AOPs) in the treatment of wastewater contaminated with furfural. The AOPs investigated is the homogeneous photo-Fenton (UV/H2O2/Fe+2) process. The experiments were conducted by using cylindrical stainless steel batch photo-reactor. The influence of different variables: initial concentration of H2O2 (300-1300mg/L), Fe+2(20-70mg/L), pH(2-7) and initial concentration of furfural (50-300 mg/L) and their relationship with the mineralization efficiency were studied.

 Complete mineralization for the system UV/H2O2/Fe+2 was achieved at: initi

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2021
Journal Name
Civil Engineering Journal
Structural Behavior of BubbleDeck Slab under Uniformly Distributed Load
...Show More Authors

In structural construction fields, reducing the overall self-weight of the structure is considered a primary objective and substantial challenge in the civil engineering field, particularly in earthquake-affected buildings and tall buildings. Different techniques were implemented to attain this goal; one of them is setting voids in a specific position through the structure, just like a voided slab or BubbleDeck slab. The main objective of this research is to study the structural behavior of BubbleDeck reinforced concrete slabs under the effect of static uniformly distributed load. The experimental program involved testing five fixed-end supported two-way solid and BubbleDeck slabs of dimensions 2500×2500×200 mm. The considered par

... Show More
Scopus (11)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Treatment of Oral Conditions by 810 nm Diode Laser
...Show More Authors

When laser light incident on biological tissue, it is either reflected from the
surface of the tissue (e.g. the skin) or scattered inside the tissue or absorbed .The laser light will be
absorbed by water, hemoglobin and melanin. Absorption is also highly dependent on wave-length of
laser radiation. The absorbed light is converted into kinetic energy leading to laser effect that when
appropriately applied can produce reaction ranging from incision, vaporization to coagulation. Aim of
the study: To evaluate the efficiency of diode Laser 810 ± 20nm in treatment of oral lesions. Methods:
6 patients (2 females and 4 males) with different oral lesions were treated in the hospital of specialized
surgeries by the use of dio

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Flammability action of tires material after adding flame inhibitor
...Show More Authors

Magnesium hydroxide was used as flame inhibitor to increased flame resistance for tires .Magnesium hydroxide was adding with (5%,10%) weight percents to rubber master batch of tire and then exposed the resulting material to a flame generated from gas torch with (10 mm) exposure distance . Method of measuring the surface temperature opposite to the flame was used to determine the heat transferred through tire material. The results were obtained shows enhanced flame resistance for tire by added magnesium hydroxide and this resistance increased by increasing hydroxide Percentage .

View Publication Preview PDF
Crossref (1)
Crossref