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
This study aimed to determine the effect of green bismuth oxide (BiO) NPs against multidrug-resistant (MDR) Pseudomonas aeruginosa (P. aeruginosa) from wound infections. Among 450 wound samples collected from patients admitted to the hospital, 200 P. aeruginosa isolates were identified. MDR strains of P. aeruginosa were detected by disc diffusion method. BiO NPs were synthesized using wild Bacillus subtilis (B. subtilis) strain and infrared spectroscopy, X-ray diffraction and scanning electron microscopy techniques. The antibacterial effect of the NPs compared to antibiotics against MDR strains was evaluated using a standard disk diffusion method. BiO NPs were synthesized at 0.005 M concentration of solution. According to the SEM im
... Show MoreThe aim of this paper is introducing the concept of (ɱ,ɳ) strong full stability B-Algebra-module related to an ideal. Some properties of (ɱ,ɳ)- strong full stability B-Algebra-module related to an ideal have been studied and another characterizations have been given. The relationship of (ɱ,ɳ) strong full stability B-Algebra-module related to an ideal that states, a B- -module Ӽ is (ɱ,ɳ)- strong full stability B-Algebra-module related to an ideal , if and only if for any two ɱ-element sub-sets and of Ӽɳ, if , for each j = 1, …, ɱ, i = 1,…, ɳ and implies Ạɳ( ) Ạɳ( have been proved..
The mixed ligand complexes of Schiff base ligand (Z)-2-(((4-bromo-2-methylphenyl) imino) methyl)-4-methylphenol (L) with some metals ion (II); Mn(1), Co(2), Ni(3), Cu(4), Zn(5) Cd(6) and Hg(7) and 1,10-Phenanthroline (phen) were Synthesis and characterized by the mass and 1HNMR spectrometry (ligand Schiff base), the FTIR, UV-visible and the flame atomic absorption (A.A) spectrum, the C.H.N analysis and the chlorine content, in addition to measuring the magnetic sensitivity of the complexes. All the complexes had octahedral geometry. The bioactivity activity for compounds against; Rhizopodium, Staphylococcus aureus and Escherichia coli, the compounds showed different efficacy towards these microorganisms
Petroleum is one of the most important substances consumed by man at present times, a major energy source in this century, petroleum oils can cause environmental pollution during various stages of production, transportation, refining and use, petroleum hydrocarbons pollutions ranging from soil, ground water to marine environment, become an inevitable problem in the modern life, current study focused on bioremediation process of hydrocarbons contaminants that remaining in the bottom of gas cylinders and discharged to the soil. Twenty-four bacterial isolates were isolated from contaminated soils all of them gram negative bacteria, bacterial isolates screening to investigate the ability of biodegradation of hydrocarbons, these isolates inocula
... Show MoreTitanium oxide nanoparticles-modified smectite (SMC-nTiO2) as a low-cost adsorbent was investigated for the removal of Rhodamine B (RhB) from aqueous solutions. The adsorbents (SMC and SMC-nTiO2) were characterized by scanning electron microscopy, Fourier transforms infrared spectroscopy, and energy-dispersive X-ray spectroscopy. The effects of various parameters like contact time, adsorbent weight, pH, and temperatures were examined. Three kinetic equations (pseudo-first-order (PFO), pseudo-second-order (PSO), and intra-particle diffusion) were used to evaluate the experimental kinetic of the data and the results showed that the adsorption process is in line with the PSO kinetic model. Adsorption equilibrium isotherms were modeled using La
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