Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identifying risks to the various activities lead to failure to achieve the goals established for it. Evaluate the internal control in Karbala University accordance with the classification of Brown risks and finished to a set of conclusions and recommendations
Objective : To study the effect of some risk factors like age, smoking and Diabetes mellitus (DM) among patients with
certain cardiovascular diseases (Angina pectoris and Myocardial infarction), in addition to the assessment of the Creactive
protein (CRP) in the sera of those patients.
Methodology: The study was carried out on (100) subjects who were hospitalized in the Iraqi Center of heart Diseases
in Baghdad city and were suffering from Myocardial InfarcƟon (MI) (16) and Angina Pectoris (AP) (79) or from both (5)
over a period from September 2009 to June 2010. The results of paƟents were compared with those of (30) healthy
and age-matched individuals as a control group. Data were obtained from patients who were alr
Incorporating the LiDAR sensor in the most recent Apple devices represents a substantial development in 3D mapping technology. Meanwhile, Apple's Lidar is still a new sensor. Therefore, this article reviews the potential uses of the Apple Lidar sensor in various fields, including engineering and construction, focusing on indoor and outdoor as-built 3D mapping and cultural heritage conservation. The affordable cost and shorter observation times compared to traditional surveying and other remote sensing techniques make the Apple Lidar an attractive choice among scholars and professionals. This article highlights the need for continued research on the Apple LiDAR sensor technology while discussing its specifications and limitations. A
... Show MoreIn this work, the adsorption of reactive yellow dye (Remazol yellow FG dye) by granular activated carbon (GAC) was investigated using batch and continuous process. The batch process involved determination the equilibrium isotherm curve either favorable or unfavorable by estimation relation between adsorption capacity and concentration of dye at different dosage of activated carbon. The results were fitted with equilibrium isotherm models Langmuir and Freundlich models with R2value (>0.97). Batch Kinetic study showed good fitting with pseudo second order model with R2 (0.987) at contact time 5 h. which provesthat the adsorption is chemisorptions nature. Continuous study was done by fixed bed column where breakthrough time was increased
... Show MoreThis study introduces a highly sensitive trapezium-shaped PCF based on an SPR refractometric sensor with unique design features. The structure of a sensor was designed and analyzed using COMSOL Multiphysics v5.6 based on Finite Element Method (FEM) with a focus on investigating the influence of various geometric parameters on its performance. The two channels were coated with a metallic gold layer to provide chemical stability, and a thin layer of TiO₂ improved the gold's adhesion to the fiber. The findings indicate that the proposed sensor achieves maximum amplitude and wavelength sensitivities of 1,779 RIU⁻¹ and 30,500 nm/RIU, respectively, with corresponding resolutions of 3.2
The study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)
... Show MoreIn this research, rabbit femurs were implanted with CP Ti screws coated with a combination of CaCO3 and nanohydroxyapatite, and the effect on osseointegration was assessed using histological and histomorphometric examination at 2 and 6 weeks. CaCO3 and nanohydroxyapatite were combined with the EPD to coat the surfaces of the CP Ti screws. The femurs of five male rabbits were implanted with coated and uncoated implant screws. Healing time was divided into two groups (2 and 6 weeks). After 2 and 6 weeks of implantation, the histological examination revealed an increase in the growth of bone cells for coated screws, and the histomorphometric analysis revealed an increase in the percentage of ne
... Show MoreThe aim of this work is to enhance the mechanical properties of the glass ionomer cement GIC (dental materials) by adding Zirconium Oxide ZrO2 in both micro and nano particles. GIC were mixed with (3, 5 and 7) wt% of both ZrO2 micro and nanoparticles separately. Compressive strength (CS), biaxial flexural strength (BFS), Vickers Microhardness (VH) and wear rate losses (WR) were investigated. The maximum compression strength was 122.31 MPa with 5 wt. % ZrO2 micro particle, while 3wt% nanoparticles give highest Microhardness and biaxial flexural strength of 88.8 VHN and 35.79 MPa respectively. The minimum wear rate losses were 3.776µg/m with 7 wt. % ZrO2 nanoparticle. GIC-contai
... Show MoreFlat-plate collector considers most common types of collectors, for ease of manufacturing and low price compared with other collectors. The main aim of the present work is to increase the efficiency of the collector, which can be achieved by improving the heat transfer and minimize heat loss experimentally. Five types of solar air collectors have been tested, which conventional channel with a smooth absorber plate (model I), dual channel with a smooth absorber plate (model II), dual channel with perforating “V” corrugated absorber plate (model III), dual channel with internal attached wire mesh (model Ⅳ), and dual channel with absorber sheet of transparent honeycomb, (model Ⅴ). The dual channel collector used for
... Show MoreAn experimental study was conducted with low cost natural waste adsorbent materials, barley husks and eggshells, for the removal of Levofloxacine (LEVX) antibacterial from synthetic waste water. Batch sorption tests were conducted to study their isothermal adsorption capacity and compared with conventional activated carbon which were, activated carbon > barley husks > eggshells with removal efficiencies 74, 71 and 42 % with adsorbents doses of 5, 5 and 50 g/L of activated carbon, barley husks, and eggshells respectively. The equilibrium sorption isotherms had been analyzed by Langmuir, Freundlich, and Sips models, and their parameters were evaluated. The experimental data were correlated well with the Langmuir model which gives the
... Show More