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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 Jan 01 2022
Journal Name
Materials Today: Proceedings
Shear strength of steel fibre RC beams under repeated loads
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Publication Date
Fri Mar 04 2022
Journal Name
Trends In Sciences
Asymptotic Stability of 3D Stochastic Positive Linear Systems with Delays
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The article emphasizes that 3D stochastic positive linear system with delays is asymptotically stable and depends on the sum of the system matrices and at the same time independent on the values and numbers of the delays. Moreover, the asymptotic stability test of this system with delays can be abridged to the check of its corresponding 2D stochastic positive linear systems without delays. Many theorems were applied to prove that asymptotic stability for 3D stochastic positive linear systems with delays are equivalent to 2D stochastic positive linear systems without delays. The efficiency of the given methods is illustrated on some numerical examples. HIGHLIGHTS Various theorems were applied to prove the asymptoti

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Geological Model of Khasib Reservoir- Central Area/East Baghdad Field
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The Geological modeling has been constructed by using Petrel E&P software to incorporate data, for improved Three-dimensional models of porosity model, water saturation, permeability estimated from core data, well log interpretation, and fault analysis modeling.

Three-dimensional geological models attributed with physical properties constructed from primary geological data. The reservoir contains a huge hydrocarbon accumulation, a unique geological model characterization with faults, high heterogeneity, and a very complex field in nature.

The results of this study show that the Three-dimensional geological model of Khasib reservoir, to build the reservoir model starting with evaluation of reservoir to interpretation o

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Performance Estimation of Heat Exchanger Operates By Evaporative Cooling Manner
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        In this study the design and installation of evaporative air cooler was carried out using completely outdoor air (fresh air) according to two stage evaporative cooling principle. The laboratory equipment was installed by designing and manufacturing a cross flow plate heat exchanger, where aluminum plates used for this purpose with dimensions (50 × 30 × 40 cm). The surfaces of heat exchanger were covered by sawdust from wetted channels side, to increase the percentage of wetting these surfaces and hence improve the performance and efficiency of air cooler.

        An experimental study was carried out to estimate the performance of cooling system, where som

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Applied Sciences
Improvement of Mechanical Welding Properties by using Induced Harmonic Vibration
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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
Three-Dimensional Explicit Finite Element Simulation of Piled-Raft Foundation
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This paper aims to validate a proposed finite element model to be adopted in predicting displacement and soil stresses of a piled-raft foundation. The proposed model adopts the solid element to simulate the raft, piles, and soil mass. An explicit integration scheme has been used to simulate nonlinear static aspects of the piled-raft foundation and to avoid the computational difficulties associated with the implicit finite element analysis.

The validation process is based on comparing the results of the proposed finite element model with those of a scaled-down experimental work achieved by other researchers. Centrifuge apparatus has been used in the experimental work to generate the required stresses to simulate t

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Publication Date
Mon Oct 01 2018
Journal Name
World Journal Ofexperimentalbiosciences
transformation of Saccharomyces cerevisiae by PET plasmid using lithium acetate
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Publication Date
Thu Apr 26 2012
Journal Name
The First Scientific Conference The Collage Of Education For Pure Sciences
Solution of Third Order Ordinary BVPs Using Osculatory Interpolation Technique
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The aim of this paper is to present a method for solving third order ordinary differential equations with two point boundary condition , we propose two-point osculatory interpolation to construct polynomial solution. The original problem is concerned using two-points osculatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, many examples are presented to demonstrate the applicability, accuracy and efficiency of the method by compared with conventional method .

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Publication Date
Tue Jul 20 2021
Journal Name
Materials Science Forum
Preparation of Solid-Super Acidic Catalyst with Improvement Physical Properties
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Sulphated zirconia (SZ) is one of the most important solid acid catalysts was synthesize at different operating conditions, different calcination temperature and sulfonating time has been used. The prepared catalyst was distinguished by X-ray Diffraction (XRD), particle size and morphology of catalyst were checked by atomic force microscopy (AFM) and scanning electron microscopy (SEM) respectively, in addition to analysis by (DTA) Differential thermally and Energy Dispersive X-Ray (EDX). Finally, the N2 adsorption-desorption was used to measure the surface area (BET) and pore volume. High degree of tetragonal crystallinity was obtained 90 %, and surface area of 169 m2/g and pore volume of 0.39 cm3g-1 at 600°C calcination temperature for 3

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biosorption of Methylene Blue from Aqueous Solution Using Mixed Algae
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A mixture of algae biomass (Chrysophyta, Cyanophyta, and Chlorophyte) has been investigated for its possible adsorption removal of cationic dyes (methylene blue, MB). Effect of pH (1-8), biosorbent dosage (0.2-2 g/100ml), agitated speed (100-300), particle size (1304-89μm), temperature (20-40˚C), initial dye concentration (20-300 mg/L), and sorption–desorption were investigated to assess the algal-dye sorption mechanism. Different pre-treatments, alkali, protonation, and CaCl2 have been experienced in order to enhance the adsorption capacity as well as the stability of the algal biomass. Equilibrium isotherm data were analyzed using Langmuir, Freundlich, and Temkin models. The maximum dye-sorption capacity was 26.65 mg/g at pH= 5, 25

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