The research aims to prepare a report by the external auditor (Federal Office of Financial Supervision) for the control environment it is includes financial control, commitment and performance of the North Oil Company (extractive) according to the causes of pollution. The research problem it is not the Federal Office of Financial Supervision preparation a report on the things the environment include the prevent or reduction failure the administration of the causes of the pollution caused by oil mining industry by both bad planning or operational or related to efficient human resources as well as of technology to use and resulting from non-compliance local laws and instructions, as well as the inefficiency of spending on environmental issues by The research Hypothec is that environmental control for all kinds (financial Audying ,control of commitment and control performance)By the external auditor contributes to reducing or minimizing the negative environmental effects through verifying compliance with local laws and regulations as well as the efficiency of spending on environmental matters by extractive companies It is the most important conclusions the company had not preparation programs (Plan) for the repair of environmental assets so as an increase quantity of leaky oil from pipeline ,So does not have an official landfills and industrial waste, unlike of the laws as well as the lack of precision in determining the need (planned) of the necessary supplies of cars , machinery and industrial security requirements as well as lack of the staff in the environmental issues professionals .
The present study was conducted to reveal the effect of crude oil on some fungal species isolation from soil in order to evaluate the role of these fungi in environmental balance of soil . The results showed a variation in numbers and percentage of the fungal isolates Aspergillus fumigatus dominated over all isolates with a frequency of (32.47) . In respect of the effect of different concentrations of the crude oil, low concentrations (0.05, 0.1) % showed no effect on radial growth ( mean colony diameter) of the isolated fungi grown &nbs
... Show MoreThe injection of Low Salinity Water (LSWI) as an Enhanced Oil Recovery (EOR) method has recently attracted a lot of attention. Extensive research has been conducted to investigate and identify the positive effects of LSWI on oil recovery. In order to demonstrate the impact of introducing low salinity water into a reservoir, simulations on the ECLIPSE 100 simulator are being done in this work. To simulate an actual reservoir, an easy static model was made. In order to replicate the effects of injecting low salinity water and normal salinity, or seawater, the reservoir is three-phase with oil, gas, and water. It has one injector and one producer. Five cases were suggested to investigate the effect of low salinity water injection with differen
... Show MoreTo enlighten the extent of crude oil pollution effects on some anatomical characteristics of olive plant (Olea europaea ). Two years - old seedlings were chosen to grow under 5 levels of pollution (0.0, 0.5, 1.0, 2.0, and 3.0, liter/ plant). The experiment has been conducted in the experimental field of Natural History Research Center and Museum, University of Baghdad. It was designed as CRD experiment. Testing wood specimens were prepared after 2.5 years of growth. Fiber length, width, wall thickness, and wood specific gravity were measured. Results showed that olive plants could not resist the highest level ( 3 liters / plant ) of pollution .Fiber length was the most affected property by treatment. All fiber dimensions wer
... Show MoreThe audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show MoreThe aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.
The study was conducted to evaluate the antifungal activity of the aqueous and
alcoholic extract and the essential oil of E. incrassata leaves toward some biological
characteristics of the water mold S. ferax. Chemical analysis of the plant leaves using HPLC
showed the content of several active compounds included 1,8-Cineole, Terpineal, Citronellal,
Phellendrene and Citiric acid.
Treatment of the fungus growing on solid media containing different concentrations of
the extracts showed significant gradual decrease in radial growth with the increasing
concentration, and the effect varied with the different extracts.
Treatment of the fungus grown in distilled water on sesame seeds with different
concentratio
The purpose of this research is to improve the organizational performance of the Oil Projects Company by adopting an approach to strategic change، and finding appropriate solutions to the problems facing the company. The researcher adopted in designing his research by conducting a survey of previous literature that dealt with approaches to strategic change، as the results of the survey showed that most researchers agree on the approach of renewal and modernization، Which formed a starting point for the researcher to identify the extent of the company's management interest in renewal and modernization to improve its level of performance، and the quality of the procedures followed on the ground that is related to
... Show MoreThe study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera
... Show MoreThe investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum revenues as an essential resource of financing government expenditure , as the contribution of petroleum sector in GDP is large in proportions to other economic sectors contribution.
The relationship between investing government expenditure, and non-oil GDP is about to be not existent during the
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