Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

Beta-carotene pigment was extracted from 6 strains collected from different sources related to some species of the genus Rhodotorula sp. The maximum productivity was in the strain Rhodotorula  mucilaginosa BA61 with amount 10.25 gm/l. The minimum productivity was from the strain R. minuta BA78 with amount 5.39 gm/l. The effects of the chemical mutagen (MNNG) and the physical mutagen (UVC) on the viability of the strains was studied. The results revealed that the chemical mutagen (MNNG) with the concentration 0.2 mg/ml has the clear effect on the viability of the strains , which killing percentage reached to 65.91% in the strain R. minuta BA78. Results of the study of mutagenesis with UVC showed that increase in killing percentage fo

The current research aims to identify the perceptual speed of the university students as well as to identify the differences in the level of perceptual speed for the university students according to the variables of (male, female) specialization (scientific, human) university (Baghdad, Mustansiriya). Additionally, the research aims to identify the prevalence of emotional pattern and to identify the relationship between perceptual speed and the emotional patterns among university students. The researcher designed a questionnaire to measure the Emotional Patterns based on Jerome Freedman perspective. As for perceptual speed, the researcher adopted French, Extrom and Price scale (1963), which was tran

The research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a

    In this research, the study of thermal treating by laser, plasma glow discharge and tubular furnace on Ti-6Al-4V alloy coated with hydroxyapatite by methods of dip coating and electrophoretic deposition .A group of samples was coated by dip coating and another group was coated by electrophoretic deposition. The first group was treated by pulse laser 10 (mJ) as energy for samples from both coating with uniform distributed pulses on every single sample surface, The second thermal treating was made by plasma glow discharge in a locally made system with argon atmosphere, 600 Volt , and 6 cm distance between the electrodes, The third treating was made by tubular furnace in air atmosphere and 400 °C for 1 hour duration. T

The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

 For the purpose of studying the effect of the quality of food on the growth and reproduction of crustaceans the type of Cyclops scutifer were used which ranked as the first record in Iraq and the test was bred and classification.  To find out the effect of the quality of food on this type it has been selected three groups of food. The first group was chlorophyll, the second group was chlorophyll with Paramecium and the third group was chlorophyll with larvae of mosquitoes in its early stages.   After collections the results and conduct statistical test (F test), the results found that the quality of food had great influence on the growth of animals and productivity the impact was clear on the stages of growth and transiti