Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

Pathogenic microorganisms are becoming more and more resistant to antimicrobial agents. So the synthesis of new antimicrobial agents is very important. In this work, new 5-fluoroisatin-chalcone conjugates 5(a–g) were synthesized based on previous research that showed the modifications of the isatin moiety led to the synthesis of many derivatives that have antimicrobial activity. 4-aminoacetophenone reacts with 5-fluoroisatin to form Schiff base (3), which in turn reacts with two different groups of aromatic (carbocyclic and heterocyclic) aldehydes 4(a–g) separately to form the final compounds 5(a–g). Proton-nuclear magnetic resonance (¹H-NMR) and Fourier-transform infrared (FT-IR) spectroscopy were used to confirm the chemic

Nanocrystalline micro-mesoporous ZSM/MCM-41 composite was synthesized using alkaline treatment method and two step of crystallization in poly tetraflouroethylene (PTFE) lined autoclave. The synthesized zeolites was characterized by X-Ray diffraction (XRD), Scanning electron microscopy (SEM), Transmission electron microscopy (TEM), Atomic force microscopy (AFM), Fourier transport infrared (FTIR), and N₂ adsorption-desorption (BET). It was approved that the best results for alkaline leaching can be got with 1.5M NaOH solution. High surface (BET) area of 630 m²/g with pore volume of 0.55 cm³/g has been got. AFM reports showed a nano-level size for average particle size of 50nm.

4-(((4-hydroxy-3,5-dimethoxybenzyl)oxy)methyl)benzoic acid was synthesized from multisteps and converted to their corresponding hydrazide. The corresponding hydrazide was cyclized to their corresponding 5-amino-1,3,4-oxadizole. Newly Schiff bases (7a-7e) were synthesized from reaction the 5-amino-1,3,4-oxadizole with several substituted of 4-hydroxybenzylaldehyde. The resulting compounds were characterized based on their IR, 1H-NMR, 13C-NMR, and HRMS data. 2,2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assays were used to test the antioxidant properties of the synthesized compounds. Compound 7d and 7e exhibited significant free-radical scavenging ability in both assays.

Industrial effluents loaded with heavy metals are a cause of hazards to the humans and other forms of life. Conventional approaches, such as electroplating, ion exchange, and membrane processes, are used for removal of copper, cadmium, and lead and are often cost prohibitive with low efficiency at low metal ion concentration. Biosorption can be considered as an option which has been proven as more efficient and economical for removing the mentioned metal ions. Biosorbents used are fungi, yeasts, oil palm shells, coir pith carbon, peanut husks, and olive pulp. Recently, low cost and natural products have also been researched as biosorbent. This paper presents an attempt of the potential use of Iraqi date pits and Al-Khriet (i.e. substances l

Online learning is not a new concept in education, but it has been used extensively since the Covid-19 pandemic and is still in use now. Every student in the world has gone through this learning process from the primary to the college levels, with both teachers and students conducting instruction online (at home). The goal of the current study is to investigate college students’ attitudes towards online learning. To accomplish the goal of the current study, a questionnaire is developed and adjusted before being administered to a sample of 155 students. Additionally, validity and reliability are attained. Some conclusions, recommendations, and suggestions are offered in the end.

Various theories on learning have been developed with increasing frequency in the last
few decades. In tandem with this, Multiple Intelligence theory appeared as a new approach to
education as well as an important theory in the field of language learning. Gardner explains
that all human beings have different intelligence fields and a potential to develop them. These
intelligences are (verbal-linguistic, logical-mathematical, visual-spatial, musical, bodilykinesthetic,
interpersonal, intrapersonal, naturalistic, and Existential).
This study aims at investigating Multiple Intelligences of Iraqi college EFL students. To
achieve the aims of the study, a questionnaire is adopted according to Birmingham model
which incl

The current research aims to train students to take benefit of their studies to analyze and taste the artistic works as one of the most important components of the academic structure for students specializing in visual arts; then to activate this during training them the methods of teaching. Consequently, the capabilities of mind maps were employed as a tool that would be through freeing each student to analyze a model of artistic work and think about his analytical principles according to what he knows. Then, a start-up with a new stage revolves around the possibility of transforming this analysis into a teaching style by thinking about how the student would do. The same person who undertook the technical analysis should offer this work