ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكث

Objective: To evaluate two kinds of extraction (aqueous and ethanolic) for coriander using seeds, leaves and stems and
studying their antibacterial activity against nine different microorganisms.
Methodology: Coriander was selected to carry out this study. Seeds, leaves and stems were collected from local markets in
Baghdad then dried in shade for at least 10 days and grinded to fine powder. Aqueous hot extracts for 1hr. at (50
c) and
cold extracts for 24 hrs at (4
c) were performed by using seeds, leaves and stems then studied antibacterial effect against
nine different microorganisms by using well diffusion technique. Cold aqueous extracts of coriander seeds for 48 hrs. and
72 hrs and ethanolic extraction

This study was conducted in the botanical garden, Department of biology, College of Science/ Mustansiriyah University in from (15 February to 15 March, 2019) under the natural environmental conditions in the greenhouse in order to evaluate the effectiveness of parsley aqueous extract as a promoter for rooting. The study included the use of aqueous extract of a plant Parsley (Petroselinum crispum) extract was used in concentrations (1.25, 2.5 g / l), compare with IBA in concentration (100 mg / L) with dipping time 24 hour for all treatments. The cutting stems were included Rosmarinus officinalis, Nerium oleander, Olea europaea, Plumeria alba, Hibiscus rosa, Pelargonium graveolens, and Myrtus communis. The following measurements were

The effect of the magnetic abrasive finishing (MAF) method on the temperature rise (TR), and material removal rate (MRR) has been investigated in this paper. Sixteen runs were to determine the optimum temperature in the contact area (between the abrasive powder and surface of workpiece) and the MRR according to Taguchi orthogonal array (OA). Four variable technological parameters (cutting speed, finishing time, working gap, and the current in the inductor) with four levels for each parameter were used, the matrix is known as a L16 (4⁴) OA. The signal to noise ratio (S/N) ratio and analysis of the variance (ANOVA) were utilized to analyze the results using (MINITAB17) to find the optimum condition and identify the significant p

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm−1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of Cu

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of CuO NPs.

The corrosion inhibiting properties of the new furan derivative 5-(furan-2-ylmethylsulfonyl-4-phenyl-2,4- dihydro [1,2,4] triazole-3-thione in acidic solution (1.0 M HCl) were explored utilizing electrochemical, surface morphology (AFM), and quantum chemical calculations approaches. The novel furan derivative 5-(furan-2-ylmethylsulfonyl-4-phenyl-2,4- dihydro [1,2,4] triazole-3-thione shows with an inhibitory efficiency value of 99.4 percent at 150 ppm, carbon steel corrosion in acidic medium is effectively inhibited, according to the results. The influence of temperature on corrosion prevention was studied using adsorption parameters and activation thermodynamics. The novel furan derivative creates a protective layer over the metallic surfa

ليكاند ازو جديد. 4-((3-formyl-2-hydroxyphenyl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide, الليكاند المحضر استعمل لتحضير معقدات من ايونات معادن مختلفة مثل الكروم الثلاثي والمنغنيز الثنائي والحديد الثلاثي  والبلاديوم الثنائي بنسب مولية (1:1) ( ليكاند : فلز) نتائج التشخيص للمركبات يتقنيات مطيافية الاشعة فوق البنفسجية الاشعة تحت الحمراء الرنين النووي المغناطيسي البروتوني والكربوني وطيف الكتلة والتحليل الدقيق للعناصر ومحتوى الفلز وال

In this paper, the density of state (DOS) at Fe metal contact to Titanium dioxide semiconductor (TiO2) has been studied and investigated using quantum consideration approaches. The study and calculations of (DOS) depended on the orientation and driving energies. was a function of TiO2 and Fe materials' refractive index and dielectric constant. Attention has focused on the effect of on the characteristic of (DOS), which increased with the increasing of refractive index and dielectric constant of Fe metal and vice versa. The results of (DOS) and its relation with and values of system have been discussed. As for contact system is increased, (DOS) values increased at first, but the relation is disturbed later and transforms into an inve

The research includes the preparation of a new Schiff base(4-methyl-2-((2-phenyl hydrazineylidene)methyl)naphthalen-1-ol), which was subsequently, used to prepare a series of complexes using chlorides of Mn2+, Co2+, Cu2+, Cr3+, and Fe3+ ions. The synthesized compounds were characterized using various techniques such as elemental microanalysis (C.H.N), chloride content determination using Mohr’s method, FT-IR spectroscopy, UV-Visible, mass spectra, conductivity, DSC (Differential Scanning Calorimetry), and thermogravimetric analysis. Overall, the decay of the ligand and its metal complexes was recorded to determine their thermal stability and weight-loss profiles. The results indicated that ligand acts as a bidentate doner, coordinating wi