In this study four species from Solanaceae family was conducted. These four species belong to four different genera (Solanum L. ? Physalis L. ?Withania Pauq. ? Lycium L.) The study included morphological characters of sex organs and their pollen grains for these Iraqi wild plants.The results showed that the position of epipetalous stamens , the shape of anther, their dimensions ,and the length of filaments are important taxonomical characters .On the others hand the shape of their ovaries and stigmas are also important characters in distinguish between these four species .Pollen grains are similar in their general shapes and polarities, they have three germinal furrows and germinal apertures, so they are minor in distinguish between these f

Bacteria strain H8, which produces high amount of exopolysaccharide (EPS), was isolated from soil, and identified as strain of Azotobacter chrococcum by its biochemical /physiological characteristics, EPS was extracted, partially purified and used as bioflocculant. The biochemical analysis of the partially purified EPS revealed that it was an alginate. analysis of EPS by Fourier transform infrared spectrometry (FTIR) show that the -OH groups present in bioflocculant are clearly seen at 3433.06 cm-1, the peaks attributed to the -CH3 groups present at 2916.17 cm-1 , and some distinct peaks such as carboxyl group showed strong absorption bands at 1604.66 cm-1, 1411.80 cm-1 and 1303.79 cm-1 indicate the chemical structure of alginate. The effe

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The interest of application of liquid membrane (pertraction) processes for recovery of medicinal compounds from dilute ammoniacal leach solutions is demonstrated. Selectivity of the liquid membrane ensures a preferential transport of the desired solute from the native extract into the strip solution, vinblastine was successfully extracted from basic media (pH 9.2) and stripped by acidic media of sulfuric acid (pH= 1.3) applying continuous pertraction in a rotating discs contactor and using n-decane as liquid membrane. Transport of vinblastine in three-liquid-phase system was studied and performed by means of a kinetic model involving two consecutive irreversible first-order reactions. The kinetic parameters (apparent rate constants of th

In this paper, the effect of changes in bank deposits on the money supply in Iraq was studied by estimating the error correction model (ECM) for monthly time series data for the period (2010-2015) . The Philips Perron was used to test the stationarity and also we used Engle and Granger to test the cointegration . we used cubic spline and local polynomial estimator to estimate regression function .The result show that local polynomial was better than cubic spline with the first level of cointegration.

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

The objective of the research is to identify the effect of an instructional design according to the active learning modelsالباحثين in the achievement of the students of the fifth grade, the instructional design was constructed according to the active learning models for the design of education. The research experience was applied for a full academic year (the first & the second term of 2017-2018). The sample consisted of 58 students, 28 students for the experimental group and 30 students for the control group. The experimental design was adopted with partial and post-test, the final achievement test consisted of (50) objectives and essays items on two terms, the validity of the test was verified by the adoption of the Kudoric

Background: The study's objective was to estimate the effects of radiation on testosterone-related hormones and blood components in prostate cancer patients. N Materials and Method: This study aims to investigate the effects of radiation on 20 male prostate cancer patients at the Middle Euphrates Oncology Centre. Blood samples were collected before and after radiation treatment, with a total dose of 60- 70 Gy, The blood parameters were analyzed. The hospital laboratory conducted the blood analysis using an analyzer (Diagon D-cell5D) to test blood components before and after radiation. Hormonal examinations included testosterone levels, using the VIDASR 30 for Multiparametric immunoassay system Results: The study assessed the socio-demogra