In this study, the effects of blending the un-branched acrylate polymer known as Poly (n-decyl acrylate), and the branched acrylate polymer known as Poly (iso-octyl acrylate), on the viscosity index (VI), and the pour point of the Iraqi base stocks 40, and 60 respectively, were investigated. Toluene was used as a carrier solvent for both polymer types. The improvement level of oils (VI, & pour point) gained by blending the oil with the acrylate derived polymers was compared with the values of (VI, and pour point) gained by blending the oil with a commercial viscosity index, and pour point improver. The commercial lubricant additive was purchased and used by Al-Daura Refineries. It consisted of an un-known olefin copolymer dissolved i

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

MixedØ¢  catechol- Ø¢ salicyladiminenate derivatives of antimony

(III) and tin (IV) of the general formula M(cate)L"]X, [where:M= Sb, X= Ø¢ 0; Ø¢ M=Sn, Ø¢ X= Ø¢ Cl; Ø¢ cate=catechol; Ø¢ n=l, Ø¢ L=aniline, Ø¢ n=2, Ø¢ L=mآ­ bromo-aniline, n=3, L=p-bromoaniline] were prepared by the reaction of equimolar amount of [(cate)MCln], [where n=l Ø¢ or 2] with Nآ­ arylsalicylaldimines HOC6H4CH=NC6Hs (HL1Ø¢  , HOC6H4CH= NC6H4

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

Abstract

The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department,  gender,  age,  and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t

Citric acid is an essential ingredient for the manufacture of (12) key industrial chemicals. Citric acid use is increasing steadily with a high annual growth rate as a result of the development of ever more sophisticated applications. Citric acid is widely utilized in the food and pharmaceutical industries due to its low toxicity when compared to other acidulous. Other uses for citric acid can be found in cleaning supplies and detergents. Based on information from a review of the literature, Citric acid production substrates and methods for surface fermentation, submerged fermentation, solid-state fermentation, and international market expansion are all covered in the current review study. Finally, there is still much to learn about the

This research is dealing with five sample of tomato ketchup products available in local market that were respectively as follows: Hello-Baghdad Iraq, Tiffany-Abu Dhabi, Melody-Dubai, Baidar-Saudi Arabia, and Altunsa-Turkey. Also it is dealing with four sample of sauce products available in local market that were respectively as follows: Hello-Baghdad, Iraq, Al-Badawi-Baghdad Iraq, Family-Baghdad, Iraq, and Hala-Amman Jordon. Analysis was performed on each sample three times and mean of the reading was taking. Samples were tested through terse and shorthand from lengthened steps. The spectrophotometric method used rely on theoretical and practical bases in extraction and diagnosis by UV spectrophotometer. This method in short notes, consiste

Acute myeloid leukemia is a malignant disease results from mutation in a multipotent haemopoietic stemcell. The study aimed to investigate NPM1 and FLT3-ITD mutations in Iraqi patients with AML and correlateresults with other clinical and laboratory findings. Fifty-eight AML patients, admitted to Baghdad TeachingHospital from October 2019 till March 2020 in addition to 25 normal controls, were included in the study.A detailed history, laboratory investigations including FLT3-ITD and NPM1 mutations were collected fromand analyzed. FLT3-ITD was detected in 17.24% of patients, NPM1 mutation in 10.34%. Most of thepatients are presented with pallor. FLT3-ITD mutation had a higher blast cell count (74%) while NPM1mutation had higher WBCs