The concentrations of Pb, Zn, Hg and Cu were determined in twenty sample of canned fish, samples were collected with different origin with two meals from local markets at Baghdad city for the period (October 2012-February 2013),results of study were appeared variation in mercury concentration of canned fish between November and February .The highest concentration of mercury (0.1 mg/kg) was observed in “Hawesta” brand and “Ocean wave” ” brand , the lowest average concentration for mercury 0.01ppm in “Habar”,”Durra” and ”Sayad” brand during( Nov.2012-Feb.2013 ) and have not recorded any concentration for mercury in “Yasmine” brand during (Nov. 2012-Feb. 2013).The maximum level of zinc reached in November. rather than in Febreuary ,Zn concentration varied from (6.46-18.6 mg/kg ) and the lowest concentration of Zn in canned fish from (0.010 - 0.370mg/kg). The results findings acceptable limit with Iraq standard.In this study we showed the concentration of copper varied from (0.073-10.216 mg/kg) .The highest concentration of copper (10.216mg/kg) was observed in “Habar” brand the lowest concentration of copper (0.073mg/kg) was observed in “Durra” brand , “Founty”and”Herring fillets” were recorded 0.19 mg/kg and 0.16 mg/kg.
One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive
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This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV
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The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf
... Show MoreThe research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.
To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.
The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i
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Internal curing is a method that has been advised to decrease the primary age cracking, mainly of concrete mixes using low (water to cementitious materials - w/cm) ratios corresponding to the self-compacting concrete-(SCC). This research aims to study the effect of the internal curing using saturated lightweight aggregate- (LWA) on the steel reinforcing corrosion in SCC. In this research, crushed bricks or thermostone were partially replaced by (20%) by the weight of sand and volumetrically measured. The results showed that the steel reinforcement of internally cured concrete showed a slight increase in corrosion up to 300 days of exposure to the saline solution (containing 3.5% NaCl). The ability of using the crushed bricks or thermostone
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