The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C12 sample which was otherwise, and the batch number was mentioned in all samples except for the C3 and C17 which was not clear and not mentioned in the C21, and the validity period was observed (produce and finish) in all samples except for the C3, which was not clear, and all the samples contained storage conditions and warning signs except for the C1 and C3 that were not mentioned, and the language of the card for all models was Arabic and English as well as the C3 form contained the Persian language and the form C21 on the French language. The lead content (mg/ kg) in all samples was within the permissible limit in the Iraqi standard specifications, and the examination of the electrical conductivity of the internal metallic coating of canned food samples showed that the recorded values for the form C1, C9, C12 and C20 were 19.6±0.2944, 155.2±3.2568, 135.8±2.7725 and 88.5±2.8856 mA respectively, and this indicates the failure of these samples due to the electrical conductivity exceeding 10mA, while the C2, C3, C5, C6, C7, C10 and C11 samples succeeded in passing this test because the electrical conductivity did not exceed the permissible limit, while no examination of the remaining models for failure to fix the electrode at the base of the package.
The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external
... Show MoreThe investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control
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Food fortification has an important and necessary role in compensating for the shortage of nutritional micronutrients, especially in developing and least developed countries. So, 12 samples of flour available in the local market, whether imported or locally produced flour, were obtained during 2019. The amount of base metal of the necessary iron element in the flour models studied which are available in local markets, measured by spot testing and was compared with the values that should be added according to the specification Iraqi standard. Results revealed the qualitative evaluation of iron in locally produced flour does not conform to the Iraqi standard and is almost free of any reinforcement. While the percentage of imp
... Show MoreThe research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hyp
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Abstract:
The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.
The current study was conducted to study some certain quantities of dates , apple and white vinegar. It was noticed that the percentage of acetic acid was (3.6%, 4.5%, 2.7%), for each and respectively, it was found that vinegar has an inhibiter biological activity against bacteria isolated from rectal fistula inflammation cases. It was also noticed that vinger types have ability to increase healing anus fistula and show no toxicity on laboratory mice.
The aim of this study is to know the effect of different percentages of chitosan added to drinking water on the weight and quality of quail meat, physical anatomy in terms of (the body of the long carcass, the girth of the chest, the length of the thigh bones, the thigh racket, the fullness of the chest), chemical analysis (protein, moisture, fat and ash) and sensory evaluation of quail meat. It was purchased 320 Iraqi-origin birds of quail and one day old. Chicks were randomly distributed to three equal groups' treatments and treated with chitosan and added to the drinking water: the first treatment (0.1 gm./L water only as a control treatment), the second treatment (0.2 gm./L of chitosan was added to the drinking water) and the
... Show MoreThree types of medical commercial creams Silvazine, Cinolon Tar and Hydroquinon Domina were incorporated in this study. The medical creams were taken directly and placed uniformly on the glass slide. Each type of pharmaceutical was weighed at 1 mg and dispersed on an area of 1x1 cm. This process ensures same thickness for all samples. The creams were analyzed by using double-beam UV/visible spectrophotometer Metertech SP8001. The absorption spectrum for each of samples was measured against wavelength range of 300–700 nm.
The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.
The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first
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