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Internal control – Internal check
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Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of        laws and procedures . The problem of the research is in spite of the efforts of the departments of financials affairs and control and internal audit in the foundation of technical education to boost the control and financial performance of the foundation and it's institutes and colleges , there are no comprehensive written procedures for internal control to facilitate the maintenance of the assets and increase the efficiency of the operations . The research aims at establishing procedures and unified clear checks for the internal control system

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Impact of alkaloids extract of Moringa olievera Lam. leaves on the development, fertility and demography of the southern cowpea beetle insect Callosobruchus maculatus (F.) (Coleoptera: Bruchidae)
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The Southern Cowpea Beetle Callosobruchus maculatus (F.) is one of the most widespread insect pests of stored legumes, causing a considerable loss during storage, decreasing the net weight of the crops, and resulting in reduced the quality of the crops. This study has been conducted to determine the lifetime, fertility and life table parameters of C. maculatus by using an alkaloids extract from Moringa oleifera leaves at different concentrations 1000, 2000, and 3000 ppm. The result was shown that the lowest survival rate was 49% at a concentration of 1000, 2000 ppm, as compared with the control which was 77%. The lowest reproductive rate (Ro) was 4.76 female/female/generation at the concentration of 1000 ppm, c

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Prevalence of Quinolones Resistance Proteins Encoding Genes (qnr genes) and Co-Resistance with β-lactams among Klebsiella pneumoniae Isolates from Iraqi Patients
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This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Land use change in Baghdad City and assessment of the Jadriyah and Umm Al- Khanazeer Island Important Bird Area (IBA) from 1984 to 2020
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Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Fuzzy Real Pre-Hilbert Space and Some of Their Properties
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In this work, two different structures are proposed which is fuzzy real normed space (FRNS) and fuzzy real Pre-Hilbert space (FRPHS). The basic concept of fuzzy norm on a real linear space is first presented to construct  space, which is a FRNS with some modification of the definition introduced by G. Rano and T. Bag. The structure of fuzzy real Pre-Hilbert space (FRPHS) is then presented which is based on the structure of FRNS. Then, some of the properties and related concepts for the suggested space FRN such as -neighborhood, closure of the set  named , the necessary condition for separable, fuzzy linear manifold (FLM) are discussed. The definition for a fuzzy seminorm on  is also introduced with the prove that a fuzzy seminorm on

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
BIOLOGICAL ASPECTS AND PREDATORY EFFICIENY OF PREDATOR Chilocorus bipustulatus (L.) COLEOPTERA :COCCINELLIDAE ON DATE PALM SCALE Parlatoria blanchardi (T.) DIASPIDIDAE: HOMOPTERA UNDER LABORATORY CONDITIONS.: BIOLOGICAL ASPECTS AND PREDATORY EFFICIENY OF PREDATOR Chilocorus bipustulatus (L.) COLEOPTERA :COCCINELLIDAE ON DATE PALM SCALE Parlatoria blanchardi (T.) DIASPIDIDAE: HOMOPTERA UNDER LABORATORY CONDITIONS.
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Laboratory studies were conducted at the biological control unit, college of Agriculture, University of Baghdad to evaluate some biological aspects of the predator Chilocorus bipustulatus (Coleoptera: Coccinellidae), which is considered one of the most important predators on many insect pests, especially the scale insect, Parlatoria blanchardi, (Homoptera: Diaspididae) on date palms. The results showed that biological parameters of the predator were varied according to different degree of temperature. Egg incubation period was significantly different and reached to 7.5 and 5.44 day at 25 and 30°C respectively, Fertility was the same 100% at both temperature degrees. Larval growth periods were 17.41 and 16.12 day as well as the mortality

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Publication Date
Thu Feb 04 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Effect of Extracts Alkaloids Cordia myxa leafs on fourth larval stage in lesser grain borer Rhyzopertha dominica (F.)(Coleoptera:Bostrichidae): Effect of Extracts Alkaloids Cordia myxa leafs on fourth larval stage in lesser grain borer Rhyzopertha dominica (F.)(Coleoptera:Bostrichidae)
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An experimental study was conducted to evaluate the effect of AL-coholic extract alkaloid of Cordia myxa leafs in fourth larval stage of lesser grain borer Rhyzopertha dominica. Using alkaline extracts of 8%, the study has been shown clear effect increased in mortality rate for fourth larval stage 93.3% and degressed to 66.6% at 4% concentrate to 13.3% with control treatment .Ahigher percentage of pupal mortality 16.6% at 4% concentrate has been observed, while no natural emergence carried out at concentrates of 4.6% comparing with control treatment of 86.66%, at the same time percentage of deformation has been increased to 16.66% at 4% of extracts and degressed to 6.66% at 6% while no deformation have been shown with control treatment .

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDYING THE EFFECT OF Proteinase K AND α-Amylase ON INHIBITION OF Staphylococcus aureus AND Klebsiella pneumoniae BIOFILM ISOLATE FROM URINARY TRACT INFECTION.: STUDYING THE EFFECT OF Proteinase K AND α-Amylase ON INHIBITION OF Staphylococcus aureus AND Klebsiella pneumoniae BIOFILM ISOLATE FROM URINARY TRACT INFECTION.
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The current study aimed to investigate the viability of biofilm formation klebsilla pneumoniae and Staphylococcus aureus. 440 urine samples were collected from patients suffering from urinary tract infection (UTI) from those who were admitted and visitors to Al-Ramadi Teaching Hospital, Al-Yarmouk Teaching Hospital, Al-Ramadi Teaching Hospital for women and children and , Teaching Laboratories in the Medical City for both genders for a period extended from 5 July, 2017 to 10 October, 2017. Samples were diagnosed by culturing them on a selective media and by biochemical testes , also, diagnosis was ensured by using VITEK-2 compact system. Results showed that K.pneumoniae isolation ratio was 17.1%(68) and S.aureus ratio was 13.1%(52). Thei

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of College Of Physical Education
تأثير تمارين الهايبوكسيك على جهاز التجديف الارضي (الاركوميتر) في تحمل السرعة والمستوى الرقمي لفعالية 200متر تجديف كاياك للاعبي المنتخب الوطني للشباب
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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Unplanned Urbanization and Agricultural Land Degradation in Baghdad City from 2003 to 2017: احمد عباس كاظم , ليث زيد عباس
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Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its

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Publication Date
Wed Jun 30 2010
Journal Name
المجلة السياسية والدولية
الدور الاقليمي العراقي :رؤية في الثوابت الاستراتيجية والتحديات المستقبلية :دراسة استشرافية للدور الاقليمي العراقي ومقوماته الاستراتيجية والاقتصادية والسياسية الفرص المتاحه والقيود
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يناقش البحث المقومات المادية والمجتمعية والموضوعية للدور الاقليمي العراقي بعد العام 2010 والفرص المتاحة والقيود التي تحد منه والافاق المستقبلية لهذا الدور في ظل بيئة اقليمية تسودها منظومات تحالف متناقضة في الاهداف والاستراتيجيات

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