Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr

A total of 47 species belonging to 46 genera, 34 subfamilies, 23 families and 7 orders of predator and parasitoid insects were collected and identified. The survey was conducted throughout the program held by the General Directorate of Agriculture-Duhok, in cooperating with the College of Agricultural Engineering Sciences in Duhok Province, Kurdistan Region, Iraq from May 2013 to April 2014.
The species hosts, collecting date, locality and distributions are given. The current checklist also included some species previously collected by other researchers in Duhok Province.

Praise be to God, prayer, and peace be upon the Messenger of Allah and his God and his companions. The field of the judiciary to prove or invalidate some cases in the field of proof of descent and attachment to the plaintiff or exile, and other legal and judicial issues, especially in this era where the spread of previously unknown evidence, such as DNA, which was discovered in 1953, and the genetic fingerprint discovered 1984, blood analysis and a Saliva, sweat, poetry, etc. in the field of forensic evidence, in forensic medicine or medical expertise, it can be used to identify the killer, or verify his identity, using all the evidence in the scene, such as a point of blood or sweat, and the like So, as well as to prove the lineage is u

Background: Diabetes mellitus (DM) accompanied with an increase in the death rate and represents a significant public health challenge. It is the cause of other disorders and infection in many body organs. Hence, it is important to study the possible changes in the immunological components in the serum of diabetic patients which are not well understood. In this work, serum C3, C4, IgA, IgG, and IgM were estimated in the patients with insulin dependent diabetes mellitus (IDDM) and compared with healthy persons. Patients and Methods: Twenty-one insulin dependent diabetic patients in addition to twenty-four healthy persons as control group were participated in this study. Serum C3, C4, IgA, IgG, and IgM were measured by using immunodiffusio

A new laboratory study conducted on stepped spillways in order to investigate their efficiency of dissipating flow energy. All previous study on stepped spillway indicated that the flow energy dissipation decreased as increasing in discharge. Increasing in the step numbers and the spillway slope led to energy dissipation decrease. In this study, an experimental attempt to increase energy dissipation at variable discharges was performed on stepped spillway and that leads to decreasing the cost of initiating the stilling basin or may be ignoring it. Five spillways were constructed from concrete and tested to investigate and compare among them. Three were roughed by gravel with different size for each one, one of them was s

The major function of the kidney is the filtration and secretion of the final products of metabolism and the excess of electrolytes. The term kidney failure denotes inability of the kidneys to perform excretory function leading to retention of nitrogenous waste products from the blood. Biosensor are most accurate, with a rapid diagnosis ,more costly method than the traditional method to avoid any biological changes in blood sample that lead to changes optical characteristic (refractive index and absorption) of blood sample. The current study was designed to single mode  more Sensitivity than multi mode for Biomarkers  were recorded for Albumin 5447.06, 5193.93 and Urea sample 2623.14, 1998.44  in sm and mm respectively .

Meloxicam (MLX) is non-steroidal anti -inflammatory, poorly water soluble, highly permeable drug and the rate of its oral absorption is often controlled by the dissolution rate in the gastrointestinal tract. Solid dispersion (SD) is an effective technique for enhancing the solubility and dissolution rate of such drug.

    The present study aims to enhance the solubility and the dissolution rate of MLX by SD technique by solvent evaporation method using sodium alginate (SA), hyaluronic acid (HA), collagen and xyloglucan (XG) as gastro-protective hydrophilic natural polymers.

Twelve formulas were prepared in different drug: polymer ratios and evaluated for their, percentage yield, drug content,  water so

Flurbiprofen (FLB) is chemically 2-(3- fluoro-4-phenyl phenyl) propanoic acid. It is a nonsteroidal anti-inflammatory drug (NSAID) used in the treatment of rheumatoid arthritis and osteoarthritis. Oral administration of this drug is associated with severe gastrointestinal side effects like ulceration and gastrointestinal bleeding. The solution to this problem lies in the fact that topically applied NSAIDs are safer than orally. This study aims to prepare different topical semisolid formulation of FLB as cream base (o/w), (w/o) and gel base using different gel-forming agents in different concentrations. Comparing characterization properties in addition to release and diffusion study for all the prepared formulas to select the best on

Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that