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
Thu Apr 18 2024
Journal Name
Geomatics And Environmental Engineering
Error Analysis of Stonex X300 Laser Scanner Close-range Measurements
...Show More Authors

This research reports an error analysis of close-range measurements from a Stonex X300 laser scanner in order to address range uncertainty behavior based on indoor experiments under fixed environmental conditions. The analysis includes procedures for estimating the precision and accuracy of the observational errors estimated from the Stonex X300 observations and conducted at intervals of 5 m within a range of 5 to 30 m. The laser 3D point cloud data of the individual scans is analyzed following a roughness analysis prior to the implementation of a Levenberg–Marquardt iterative closest points (LM-ICP) registration. This leads to identifying the level of roughness that was encountered due to the range-finder’s limitations in close

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
state selection of ammonia molecular beam using tapered ring focuser
...Show More Authors

I've made extensive studies on the distribution of the electric field stable heterogeneous within intensive that contain metal rings with slope diagonal positive to a site halfway to be in its maximum value, followed by decline negative and equally to the other end of the concentrated distributed by electric stable thanking sequentially and have focused empirical studies in the pastthe molecules that you focused Pantqaúha during passage

View Publication Preview PDF
Publication Date
Wed Jan 09 2002
Journal Name
Journal Of Pharmaceutical Negative Results¦ Volume
Antibacterial Improvement of Disease-Protective Face Masks Using Gold Nanoparticles
...Show More Authors

In this work, the antibacterial effectiveness of face masks made from polypropylene, against Candida albicans and Pseudomonas aeruginosa pathogenic was improved by soaking in gold nanoparticles suspension prepared by a one-step precipitation method. The fabricated nanoparticles at different concentrations were characterized by UV-visible absorption and showed a broad surface Plasmon band at around 520 nm. The FE-SEM images showed the polypropylene fibres highly attached with the spherical AuNPs of diameters around 25 nm over the surfaces of the soaked fibres. The Fourier Transform Infrared Spectroscopy (FTIR) of pure and treated face masks in AuNPs conform to the characteristics bands for the polypropylene bands. There are some differences

... Show More
Scopus (2)
Scopus
Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Strengthening of RC Beam with Large Square Opening Using CFRP
...Show More Authors

The use of essential services in modern constructions, such pipes, and ducts, became important, placing these pipes and ducts underneath the soffit of the beam. They made a ceiling sandwich, and that causes to reduce the height of the floor, so the presence of the opening in the beam saves the height of the floor.  In this paper, the investigation of the beam response of reinforced concrete simply supported rectangle beams with square web openings is presented, including a number of the web openings (two, four, and eight), in addition to its use in strengthening the member at the openings (when the beam is planned before casting, internal deformation steel bar is used, and in case of the opening is existing in the b

... Show More
View Publication Preview PDF
Crossref (10)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Prediction of consolidation due to dewatering by using MATLAB software
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Thu Feb 29 2024
Journal Name
Iraqi Journal Of Science
Improving Properties of Tungsten Oxide Films by Gamma Ray Irradiation
...Show More Authors

     The deposition process and investigation of the physical properties of tungsten trioxide (WO3) thin films before and after gamma irradiation are presented in this paper. The WO3 thin films were deposited, using the pulse laser deposition technique, on glass substrates at laser energies of 600mJ and 800mJ. After deposition, the samples were gamma irradiated with Co60. The structural and optical properties of polycrystalline WO3 thin films are presented and discussed before and after 5kGy gamma irradiation at the two laser energies. X-ray diffraction spectra revealed that all the films consisted of WO3 crystallized in the triclinic form; the dislocation density and lattice strain increased with the absorbed dosage of gamma

... Show More
View Publication
Scopus Crossref
Publication Date
Mon May 04 2009
Journal Name
Journal Of Al-nahrain University
Solution of two-dimensional fractional order volterra integro-differential equations
...Show More Authors

In this paper, our aim is to study variational formulation and solutions of 2-dimensional integrodifferential equations of fractional order. We will give a summery of representation to the variational formulation of linear nonhomogenous 2-dimensional Volterra integro-differential equations of the second kind with fractional order. An example will be discussed and solved by using the MathCAD software package when it is needed.

View Publication Preview PDF
Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Ovonic Research
Color-tunable of organic light emitting diode MEH-PPV: CNTs
...Show More Authors

Organic light emitting diodes (OLEDs) were fabricated containing host molecule of conjugated polymer MEH-PPV poly (2-methoxy-5-(2'-ethylhexyloxy)-1,4-phenlenevinylene) which was dissolved in chloroform solvent and doped with guest molecules MWCNTs that were dissolved in DMF solvent with different volume ratios 0.05 and 0.15, nanocomposite system which acts as active layer in OLEDs device. The Poly(3,4-ethylenedioxythiophene):poly-(styrenesulfonate) "PEDOT:PSS" and Tris98-hydroxyquinoline) aluminum "Alq3" as hole transport layer HTL and electron transport layer ETL were used respectively, to enhanced the injection charge from the electrodes to the active layer. Spin coating method used for achieving facile and low cost OLED. The absorption s

... Show More
Scopus (5)
Scopus
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Power Generation from Utilizing Thermal Energy of Hazardous Waste Incinerators
...Show More Authors

A large amount of thermal energy is generated from burning hazardous chemical wastes, and the temperature of the flue gases in hazardous waste incinerators reaches up to (1200 °C). The flue gases are cooled to (40°C) and are treated before emission. This thermal energy can be utilized to produce electrical power by designing a system suitable for dangerous flue gases in the future depending on the results of much research about using a proto-type small steam power plant that uses safe fuel to study and develop the electricity generation process with water tube boiler which is manufactured experimentally with theoretical development for some of its parts which are inefficient in experimental work. The studied system gen

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Bioremediation of Petroleum Hydrocarbons Contaminated Soil using Bio piles System
...Show More Authors

This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity. Four bacterial strains were isolated from diesel contaminated soil samples. The isolates were identified by the Vitek 2 system, as Sphingomonas paucimobilis, Pentoae species, Staphylococcus aureus, and Enterobacter cloacae. The potential of biological surfactant production was tested using the Sigma 703D stand-alone tensiometer showed that these isolates are biological surfactant producers. The bet

... Show More
View Publication
Scopus (11)
Crossref (3)
Scopus Clarivate Crossref