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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 Apr 01 2017
Journal Name
Image & Video Processing
Enhancement of LBP-based face identification system by adopting preprocessing techniques
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Face Identification system is an active research area in these years. However, the accuracy and its dependency in real life systems are still questionable. Earlier research in face identification systems demonstrated that LBP based face recognition systems are preferred than others and give adequate accuracy. It is robust against illumination changes and considered as a high-speed algorithm. Performance metrics for such systems are calculated from time delay and accuracy. This paper introduces an improved face recognition system that is build using C++ programming language with the help of OpenCV library. Accuracy can be increased if a filter or combinations of filters are applied to the images. The accuracy increases from 95.5% (without ap

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Heun Method Using to Solve System of NonLinear Functional Differential Equations
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In this paper Heun method has been used to find numerical solution for first order nonlinear functional differential equation. Moreover, this method has been modified in order to treat system of nonlinear functional differential equations .two numerical examples are given for conciliated the results of this method.

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Publication Date
Wed Feb 01 2012
Journal Name
International Review Of Physics (e-journal) (irephy)
Some structural properties studying of porous silicon preparing by photochemical etching
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Wear rate of epoxy resin reinforced with multi walls carbon nanotubes
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In this study, nanocomposites have been prepared by adding
multiwall carbon nanotubes (MWCNTs) with weight ratios (0, 2, 3,
4, 5) wt% to epoxy resin. The samples were prepared by hand lay-up
method. Influence of an applied load before and after immersion in
sodium hydroxide (NaOH) of normality (0.3N) for (15 days) at
laboratory temperature on wear rate of Ep/MWCNTs
nanocomposites was studied. The results showed that wear rate
increases with increasing the applied load for the as prepared and
immersed samples and after immersion. It was also found that epoxy
resin reinforced with MWCNTs has wear rate less than neat epoxy.
The sample (Ep + 5wt% of MWCNTs) has lower wear rate. The
immersion effect in base so

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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Active Vibration Control of Cantilever Beam by Using Optimal LQR Controller
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Many of mechanical systems are exposed to undesired vibrations, so designing an active vibration control (AVC) system is important in engineering decisions to reduce this vibration. Smart structure technology is used for vibration reduction. Therefore, the cantilever beam is embedded by a piezoelectric (PZT) as an actuator. The optimal LQR controller is designed that reduce the vibration of the smart beam by using a PZT element.  

In this study the main part is to change the length of the aluminum cantilever beam, so keep the control gains, the excitation, the actuation voltage, and mechanical properties of the aluminum beam for each length of the smart cantilever beam and observe the behavior and effec

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Bioremediation of Soil Contaminated with 2,4-D Herbicide Using Bioslurry Reactor
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Ex-situ bioremediation of 2,4-D herbicide-contaminated soil was studied using a slurry bioreactor operate at aerobic conditions. The performance of the slurry bioreactor was tested for three types of soil (sand, sandy loam and clay) contaminated with different concentration of 2,4-D, 200,300and500mg/kg soil. Sewage sludge was used as an inexpensive source of microorganisms which is available in large quantities in wastewater treatment plants. The results show that all biodegradation experiments demonstrated a significant decreases in 2,4-D concentration in the tested soils. The degradation efficiency in the slurry bioreactor decreases as the initial concentration of 2,4-D in the soils increases.A 100 % removal was achieved at initial con

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Publication Date
Thu Jul 05 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Methicillin-Resistant Staphylococcus epidermidis Isolated from Breast Tumors of Iraqi Patients
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Background: Globally, breast cancer is the second leading cause of death among women in Iraq. Several genetic and environmental factors are associated..

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Publication Date
Tue Feb 01 2022
Journal Name
Methods And Objects Of Chemical Analysis
Spectrophotometric Analysis of Quaternary Drug Mixtures using Artificial Neural network model
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Novel artificial neural network (ANN) model was constructed for calibration of a multivariate model for simultaneously quantitative analysis of the quaternary mixture composed of carbamazepine, carvedilol, diazepam, and furosemide. An eighty-four mixing formula where prepared and analyzed spectrophotometrically. Each analyte was formulated in six samples at different concentrations thus twentyfour samples for the four analytes were tested. A neural network of 10 hidden neurons was capable to fit data 100%. The suggested model can be applied for the quantitative chemical analysis for the proposed quaternary mixture.

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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization of New Isatin-Ibuprofen Derivatives with Expected Biological Activity
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Ibuprofen is one of the most important members of NSAIDs, named aryl propionic acid derivative. Isatin (1H-indole-2,3-dione) is an important molecule of heterocyclic compounds that have many biological activities. This work illustrates the synthesis of new ibuprofen-isatin derivatives by connecting ibuprofen hydrazide with different isatin derivatives by a condensation reaction, followed by characterization by fourier-transform infrared spectroscopy (FTIR) and proton nuclear magnetic resonance (1H-NMR) spectroscopy. The anti-inflammatory activity was evaluated by using the egg-white induce edema method for all the synthesized compounds (5-8), the compounds 5 and 6 showed better anti-inflammatory activity than ibuprofen as a standard

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Publication Date
Mon Dec 23 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Use of Human Umbilical Cord Serum to Treat Animal Skin Burns
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Objective: The objective of the study was to test the hypothesis, that umbilical cord blood crude serum applied topically with its high concentration of growth factors may promote an early healing for animal models with burn injury.

Methods:  Fresh human umbilical cord blood UCBS was collected and screened for transmitted diseases such as hepatitis B, hepatitis C and HIV. Mice and rabbits were scalded by boiling water and chemical burning by NaOH, then treated with UCBS. In comparison with a Cetrimide treated group and a control group (without treatment). The UCBS was subjected to microbial testing to demonstrate the presence or absence of extraneous viable contaminating microorganisms.

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