The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

Adsorption studies were performed at different initial Tetracycline (TC) and Amoxicillin (AMO) concentration, different biomass dosage and type, contact time, agitation speed, and initial pH.  In the batch mode were investigated. The optimum pH of solutions is 6.5 for TC and 5 for AMO, agitation speed 200 rpm and concentration 50 ppm. The results in FTIR showed that there were -OH and amides (N-H) and other functional groups on the surface of Cladophora and Spirulina algae. The equilibrium isotherm data were modeled with Freundlich, Temkin, and Langmuir isotherm models. The data best fitted with the Langmuir model. The maximal adsorption capacity from the Langmuir model was (9.86, 20. 5 mg/g) for TC and (7.89, 17.4 mg/g) for AMO on

Background: The hybrid compounds hold promise for developing novel pharmaceuticals, potentially exhibiting greater activity, mainly against viruses and cancer diseases, than their components.

Objective: In this study, researchers explored the potential synergistic effects of hybrid molecules by designing and synthesizing a series of isatin-gallate hybrids, denoted as N’-(5-substituted-2-oxoindolin-3-ylidene)-3,4,5-trihydroxybenzohydrazide (3a–d).

Methods: Isatin-gallate hybrids (3a–d) were synthesized by reacting gallic hydrazide with each of the isatin analogs (2a–d). The structures of all produced comp

           In this work, we have used the QCD dynamic scenario of the quark gluon interaction to investigate and study photon emission theoretically based on quantum theory. The QCD theory is implemented by deriving the photon emission rate equation of the state of ideal QGP at a  chemical potential. The photon rate of the quark-gluon interaction has to be calculated for the anti up-gluon interaction in the g →  γ system at the temperature of system  with critical temperature ( 132.38, ,  and 198.57) MeV and photon energy (  GeV. We investigated a significant effect of critical temperature, strength coupling, and photon energy on the photon rate contribution. Here, the increased photon emission rate and decreased streng

In this study tested the efficiency of three methods (Tissue culture, Multispore, Multispore mixture) to renew isolates of  mother culture for cultivated mushroom strains (X20, X25, B62) And prevent it from deterioration and keep or increase productivity, It has been found that the strains in response varied according to the type of method used for the renewal of isolation. It was found that 17.78 kg/m² higher significant increase in total yield have been achieved when use multispore mix between X20 and B62 strain compared to all of those isolates the mother culture strains, Followed by tissue culture method for the renewal of strains, which amounted to the total yield 14.16 kg/m² when B62 strain. Multispore me

Companies need to educate people about the facts that characterize the business. This is the mission of promotion, it is an important marketing activity, promotion communicates with others and seeks to provide customers with a new business process experience.
Advertising is the most important methods of promotion and the best way to reach an audience. Once the organization advertises its products and services, it can operate in a competitive environment. Marketing competition requires knowledge of humanity that must be affected and convinced. Advertising should create Desires and need for satisfaction. This research comes in the study of visual representations of this psychological incident and how to use it communicatively to create

Background: Several infectious lung diseases often develop in patients with Rheumatoid arthritis (RA), especially during immunosuppressive medication, including disease-modifying anti-rheumatic drugs (DMARDs). The present study aimed to determine the role of respiratory tract bacterial infection in RA activity. Methods: Blood and sputum samples were collected from 31 patients with RA and 12 healthy subjects as control. The bacterial isolates were isolated and identified in collected sputum by biochemical tests and Vitec 2 system. Results: In the present study, thirty-one patients with RA were compared with 12 healthy subjects. Eight patients with RA were not infected with pathogenic bacteria (RA-NIPB) (25.8%). Twenty-three RA patients wer