Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monitoring its various activities. However , internal control can not provide an absoulute guarantee the bankes objectives will be met under the Accounting Information Systems.Five variables had been used from the internal control system goals in the quastoiner application to know the role of the internal control in the banks, and the statistical analysis results was leading to the truely and correctly of the information in the first level coming next the others variable targets .
The meteorite with a single total mass of 630 gm as a visible meteorite has fallen on 22 March 2021, at 10:00 a.m. in Al-Sherqat subdistrict within Salah Al-Din, northern Iraq; and therefore, was named Al-Sherqat meteorite by the authors. It is characterized by a uniform structure of coherent and medium degree of malleability. It is of a well-crystalline structure and not homogeneous in composition. The Al-Sherqat meteorite is composed of metallic phases of 7.6 gm/cm3 density exhibiting an oriented intergrowth of kamacite (α-FeNi) with taenite showing a Widmanstätten pattern on an etched polished section with the finest octahedrite kamacite bandwidth of less than 0.2 mm. It is composed of Fe (86.9 wt%), Ni (9.63 wt%), P (1.31 wt%)
... Show MoreAmong a collection of leafhoppers from Erbil Province in Kurdistan/Iraq, a new species of the genus Arboridia Zakhvatkin, 1946 was designated and described here as a new species to the science. The erection of this species was mainly built on the external characters included the male genitalia. Sites and dates of collections so as the host-plants were verified.
Breast cancer (BC) is one of the most frequently observed malignancy in females worldwide. Today, tamoxifen (TAM) is considered as the highly effective therapy for treatment of breast tumors. Oxidative stress has implicated strongly in the pathophysiology of malignancies. This study aimed to investigate the changes in the levels of oxidants and antioxidants in patients with newly diagnosed and TAM-treated BC. Sixty newly diagnosed and 60 TAM-treated women with BC and 50 healthy volunteers were included in this study. Parameters including total oxidant capacity (TOC), total antioxidant capacity (TAC), and catalase (CAT) activity were determined before and after treatment with TAM. The serum levels of TOC and oxidative stress index (OSI) were
... Show MoreBiodiesel can be prepared from various types of vegetable oils or animal fats with the aid of a catalyst.
Calcium oxide (CaO) is one of the prospective heterogeneous catalysts for biodiesel synthesis. Modification
of CaO by impregnation on silica (SiO2) can improve the performance of CaO as catalyst. Egg shells and rice
husks as biomass waste can be used as raw materials for the preparation of the silica modified CaO catalyst.
The present study was directed to synthesize and characterize CaO impregnated SiO2 catalyst from biomass
waste and apply it as catalyst in biodiesel synthesis. The catalyst was synthesized by wet impregnation
method and characterized by x-ray diffraction, x-ray fluorescence, nitr
Labor movement is considered important in Britain because it is an international phenomenon of the feudal system and one of the flowerings of the era of the capitalist machine. At the beginning of the 18th century, the world witnessed a change and progress in many aspects of the industrial fields such as the different means of production .this era is called the industrial revolution which especially appeared in Britain and extended to other areas of the world .it leads to many changes in Europe and participated in different economic, political and cultural and social fields. and it has a very important role in progress and development but its disadvantage is that it is exploited by the capitalists to achieve their special rights .in othe
... Show MoreObjective: To evaluate the therapeutic activity of probiotics mixture of Lactobacillus plantarum and Lactobacillus acidophilus towards Cryptosporidium infection in experimentally infected mice. Oocysts of Cryptosporidium were separated from the stool of humans to infect mice. Methods: Forty male albino mice were split equally into four groups, every group contained 10 mice, the group I (early treated group), were treated from the 1st day from infection to the 11th post-infection, group II (late treated group), were treated from the 4th day from infection to the 15th post-infection, and group (III) (untreated group), were mice considered as a positive control group. Results: It was showed that daily application of a mixture of L. plantarum w
... Show MoreDrawbacks of Implementing Electronic Management in the Ministry of Education (A sample: Oman Educational Portal) from the Point of View of IT Staff. The study aimed at discovering the drawbacks of implementing electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff, and that is by answering the following questions: - What are the main drawbacks (administrative, financial, technical and drawbacks related to human resources) that hinder implementing the electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff? - Are there any statistical significance differences at the level (0.05) between study samples on the
... Show More<p>Generally, The sending process of secret information via the transmission channel or any carrier medium is not secured. For this reason, the techniques of information hiding are needed. Therefore, steganography must take place before transmission. To embed a secret message at optimal positions of the cover image under spatial domain, using the developed particle swarm optimization algorithm (Dev.-PSO) to do that purpose in this paper based on Least Significant Bits (LSB) using LSB substitution. The main aim of (Dev. -PSO) algorithm is determining an optimal paths to reach a required goals in the specified search space based on disposal of them, using (Dev.-PSO) algorithm produces the paths of a required goals with most effi
... Show MoreThe rapid change in economic is a serious challenge facing all countries around the world, even developed ones. This challenge is increasing as the world enters the age of knowledge in which different knowledge and technologies have emerged and the distance between the emergence of scientific knowledge and its actual application on the ground has been reduced as well as the growing role of science and technology in community development. One of the most important technology amongst these technologies is nanotechnology, where this technology plays a major role in the development of products and modern devices and reduces cost with quality improvement. This technology is cross-cultural, requires a comprehensive knowledge structure and depe
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