Animal fats are a good, promising and ethical alternative source for biodiesel production, but they need more complex treatments than vegetable oils. Iraqi butchery plants waste fats (sheep fat) which are suggested as feedstock to produce biodiesel. This type of fat contains a large quantity of free fatty acids (FFAs) (acid number 49.13 mg KOH/g of fat). The direct transesterification of such fats produce high amount of soap instead of desired biodiesel, so a pre-treatment step (to reduce FFAs) is necessary before transesterification. This step was done by esterification of the free fatty acids in the fat by adding ethanol and using 1% acid catalyst (H2SO4) for 30 minutes. The results showed that the acid number of sheep fat after pre-tr

The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the

The amino thiadiazole [I] on treatment with aromatic aldehydes yielded Schiff bases [IIa-c], which cyclized to thiazolidinone [IIIa-c] derivatives by reaction with thioglycolic acid. Reaction of carbon disulfide and methyl iodide with [I] gavedithiomethyl [IV] which on treatment with o-phenylenediamine gave the condensed N-Imidazolythiadiazolylamine [V], However, reaction of [I] with phenylisocyanate and phenylisothiocyanate afforded the carbamideand carbothiamide derivatives [VI. VII] ac. The structure of these compounds was characterized from their melting point, FTIR spectroscopy and elementalanalysis

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

Background: Red onion (Allium cepa L.) peels represent an abundant agricultural byproduct rich in bioactive flavonoids, yet their therapeutic potential against aggressive breast cancer models remains poorly characterized. This study aimed to extract and purify anthocyanins from red onion peels, characterize their active constituents, and evaluate their selective in vitro cytotoxicity against the triple-negative breast cancer (TNBC) cell line CAL-51 relative to non-tumorigenic Normal Human Fibroblast (NHF) cells. Methods: Anthocyanins were extracted with acidified aqueous ethanol, purified using silica gel G60 column chromatography and characterized by reversed-phase high-performance liquid chromatography (RP-HPLC). Cytotoxicity was evaluate

A descriptive evaluation study is conducted on primary health care centers in Baghdad City in order to
evaluate the organization structure as component of quality improvement of maternal and child health promotion
from April 10th 2012 to May20th 2013. A total of (22) primary health care centers. Study instrument was
comprised of three questionnaires and overall items included in these questionnaire were (65) items. Data are
collected through the utilization of the developed questionnaire and the interview technique as means of data
collection. Data are analyzed through the application of descriptive statistical data analysis methods which
includes the measurement of the frequencies, percentages, and computation of mean

Tetradentate bidentate Schiff base (L1) from 4-amino-1.5-dimethyl-2-phenyl-1.2-dihydropyrazol-3-one and 2-(1H-indol-3-yl)-ethylamine and benzene-1.4-dicarbaldehyde was synthesized and characterized as novel antioxidants. The Schiff base and its metal complexes Mn(II), Co(II),Cu(II), Zn(II), Cd(II) and Re(V) have been characterized by elemental microanalysis, metal content, chloride-containing, molar conductance, FT-IR, 1H-NMR, UVVis spectroscopy, magnetic susceptibility, mass spectra (MS), and thermal analysis (TGA). The structures of the prepared compounds were observed by antioxidant activities of the Schiff bases derivatives were investigated due to the imine group (-C=N-) and promising results were obtained. The results confirmed that c