The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

Esterification reaction is most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock to study and simulate production of biodiesel. Batch esterification of oleic acid was carried out at operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 1/1 to 6/1, H2SO4 as the catalyst 1 and 5% wt of oleic acid, reaction time up to 180 min. The optimum conditions for the esterification reaction were molar ratio of ethanol/oleic acid 6/1, 5%wt H2SO4 relative to oleic acid, 70 °C, 90 min and conversion of oleic 0.92. The activation energy for the suggested model was 26625 J/mole for forward reaction and 42189 J/mole for equilibrium constant. The obtained results s

This research aims to develop transdermal patches of Ondansetron hydrochloride (OSH) with different types of polymers, ethyl cellulose and, polyvinyl pyrrolidone k30 in a ratio (3:0.5,3:1,3:2,2:1,1:1) with propylene glycol 20%w/w as a plasticizer. Prepared transdermal patches were evaluated for physical properties. The compatibility between the drug and excipients was studied by Differential scanning calorimetry (DSC), where there is no interaction between the drug and polymers. From the statistical study, there is a statistical difference between all the prepared formulations p<0.05. In-vitro Release study of transdermal patches was performed by using a paddle over the disc. The release profile of OSH follow

The Mishrif reservoir (Cenomanian - Turonian) in the Z, H, B and N oilfields in southern Iraq was investigated to clarify how nickel, vanadium, asphaltene, NSO and sulfur content affect the crude oil quality. The GC-Mass and ICP-MS analyses were used to provide fruitful hydrocarbon results. Classification of crude oil based on API gravity broadly indicates the oil's density and general properties. Typically, lighter crude oils are easier to refine, yield higher percentages of valuable products such as gasoline and diesel, and have a higher market value. Heavier crude oils require more processing and may yield more residual products, such as heavy fuel oil and asphalt. The Mishrif crude oil was classified as a medium sour crude oil c

        In this paper, an estimate has been made for parameters and the reliability function for Transmuted power function (TPF) distribution through using some estimation methods as proposed new technique for white, percentile, least square, weighted least square and modification moment methods. A simulation was used to generate random data that follow the (TPF) distribution on three experiments (E₁ , E₂ , E₃)  of the real values of the parameters, and with sample size (n=10,25,50 and 100) and iteration samples (N=1000), and taking reliability times (0< t < 0) . Comparisons have been made between the obtained results from the estimators using mean square error (MSE). The results showed the

           Biosynthesis of nanoparticles has received considerable attention due to the growing need to develop environmentally benign nanoparticle synthesis processes that do not use toxic chemicals. Therefore, biosynthetic methods employing both biological agents such as bacteria and fungus or plant extracts have emerged as a simple and a viable alternative to chemical synthetic and physical method .It is well known that many microbes produce an organic material either intracellular or extracellular which is playing important role in the remediation of toxic metals through reduction of metal ions and acting as interesting Nano factories. As a result, in the present study Ag NPs were syn

Rare earth metal oxides (REMOs) have gained considerable attention in recent years owing to their distinctive properties and potential applications in electronic devices and catalysts. Particularly, cerium dioxide (CeO2), also known as ceria, has emerged as an interesting material in a wide variety of industrial, technological, and medical applications. Ceria can be synthesized with various morphologies, including rods, cubes, wires, tubes, and spheres. This comprehensive review offers valuable perceptions into the crystal structure, fundamental properties, and reaction mechanisms that govern the well-established surface-assisted reactions over ceria. The activity, selectivity, and stability of ceria, either as a stand-alone catalyst or as

In the present study, mixed ligand compounds of Mn(II), Ni(II), Co(II), Cu(II), Cd(II) and ‎Hg(II) were synthesized using new Ligand N1,N4-bis (pyrimidin-2-ylcarbamothioyl) ‎succinimide (NPS) derived from [Butanedioyl diisothiocyanate with 2- aminipyridine] as ‎first ligand, proline (pro) as second ligand and evaluation of their antioxidant activities for ‎ligand, nickel and cobalt complex towards 1.1-Di-phenyl-2picrylhydrazyl (DPPH) will be ‎compared to the standard anti-oxidants (i.e. the ascorbic acid). Those materials that have ‎been prepared provided results are a result of exhibiting different activities of the radical ‎scavenging for all of the compounds. Compounds were observed then confirmed through ‎the Fourier-tra

As they include both nucleophilic and electrophilic moieties on the same skeleton, enaminones are an important subclass of chemical compounds that contain conjugated NC=CC=O fragments. These active sites aid in the production of organic molecules containing linear or cyclic heteroatoms. Enaminones and the chemica1 compounds produced from them are both biologically active against the most dangerous bacteria. As a result, they have been utilized as starting materials for the synthesis of anti-inf1ammatory, antibacteria1, anticonvulsant, anticancer, anti-urease, anti-malaria1, optically luminescent, corrosion inhibition, and antitumor agents. Their synthesis has usually a terrific deal of interest and a plethora of synthetic paths have been na