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 identif

Autorías: Hadeer Idan Ghanim, Ishraq Mahmood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2021. Artículo de Revista en Dialnet.

The main aim of this study is to evaluate the remaining oil in previously produced zones, locate the water productive zone and look for any bypassed oil behind casing in not previously perforated intervals. Initial water saturation was calculated from digitized open hole logs using a cut-off value of 10% for irreducible water saturation. The integrated analysis of the thermal capture cross section, Sigma and Carbon/oxygen ratio was conducted and summarized under well shut-in and flowing conditions. The logging pass zone run through sandstone Zubair formation at north Rumaila oil field. The zones where both the Sigma and the C/O analysis show high remaining oil saturation simila

Incremental sheet forming (ISF) is a metal forming technology in which small incremental deformations determine the final shape. The sheet is deformed by a hemispherical tool that follows the required shape contour to deform the sheet into the desired geometry. In this study, single point incremental sheet forming (SPIF) has been implemented in dentistry to manufacture a denture plate using two types of stainless steel, 304 and 316L, with an initial thickness of 0.5mm and 0.8mm, respectively. Stainless steel was selected due to its biocompatibility and reasonable cost. A three-dimensional (3D) analysis procedure was conducted to evaluate the manufactured part's geometrical accuracy and thickness distribution. The obtained results confirm

Hyperpigmentation is the increase in the natural color of the skin. The purpose of this study is to evaluate the efficacy and safety of Q-Switched Nd:YAG (1064 & 532 nm) Laser in treatment of skin hyper pigmentation. This study was done in the research clinic of Institute of laser for postgraduate Studies/University of Baghdad from October 2008 to the end of January 2009. After clinical assessment of skin hyperpigmentation color, twenty six patients were divided according to their lesions. Eight Patients with freckles, seven patients with melasma, four patients with tattoo. Cases with tattoo, were subdivided into amateur tattoos two, professional tattoos one, and one traumatic tattoo. Four Patients with post inflammatory hyperpigment

Oily wastewater is one of the most challenging streams to deal with especially if the oil exists in emulsified form. In this study, electrospinning method was used to prepare nanofiberous polyvinylidene fluoride (PVDF) membranes and study their performance in oil removal. Graphene particles were embedded in the electrospun PVDF membrane to enhance the efficiency of the membranes. The prepared membranes were characterized using a scanning electron microscopy (SEM) to verify the graphene stabilization on the surface of the membrane homogeneously; while FTIR was used to detect the functional groups on the membrane surface. The membrane wettability was assessed by measuring the contact angle. The PVDF and PVDF / Graphene membranes efficiency

Numerical simulations are carried out to assess the quality of the circular and square apodize apertures in observing extrasolar planets. The logarithmic scale of the normalized point spread function of these apertures showed sharp decline in the radial frequency components reaching to 10-36 and 10-34 respectively and demonstrating promising results. This decline is associated with an increase in the full width of the point spread function. A trade off must be done between this full width and the radial frequency components to overcome the problem of imaging extrasolar planets.

Bioethanol produced from lignocellulose feedstock is a renewable substitute to declining fossil fuels. Pretreatment using ultrasound assisted alkaline was investigated to enhance the enzyme digestibility of waste paper. The pretreatment was conducted over a wide range of conditions including waste paper concentrations of 1-5%, reaction time of 10-30 min and temperatures of 30-70°C. The optimum conditions were 4 % substrate loading with 25 min treatment time at 60°C where maximum reducing sugar obtained was 1.89 g/L. Hydrolysis process was conducted with a crude cellulolytic enzymes produced by Cellulomonas uda (PTCC 1259).The maximum amount of sugar released and hydrolysis efficiency were 20.92 g/L and 78.4 %, respectively. Sugars