The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The new tridentate Schiff base ligand (HL)namely 2-{[1-(3-amino-phenyl)-ethylidene]-hydrazono methyl}- phenol containing (N N O)as donors atoms was prepared in two steps:Step (1): By the reaction of 3- aminoacetophenone with hydrazine monohydrate under reflux in methanol and drops of glacial acetic acid gave the intermediate compound 3-(1- hydrazono ethyl)-phenol amine.Step (2): By the reaction of 3-(1-hydrazono ethyl)-phenol amine with salicyaldehyde under reflux in methanol, gave the ligand (HL).The prepared ligand was characterized by I.R, U.V-Vis,1H- 13C NMR spectra and melting point and reacted with some metal ions under reflux in methanol with (1:1) ratio gave complexes of the general formula: [MClL]. Where: M= Mn(II), Fe(II), Co(II),

The leaves of globe artichoke, Cynara scolymus Family Asteraceae/ compositea have long – used in traditional medicine and now included in British and European Pharmacopeia, the British Harbal Pharmacopeia and complete German Commission E monographs.The plant originally comes from Mediterranean region and North Africa and cultivated around the world. The flowers are used worldwide for nutrition purposes and the leaves for medical purposes including hepatic affections. The plant wildly distributed in Iraq in the watery lines and boundary of the field.The plant contains many phytochemicals such as the bitter phenolic acids whose choleretic and hypocholestremic as these compounds are antioxidant. Other materials to h

The Chemistry of heterocyclic sulphur and nitrogen containing compounds have a great role in the  field of scientific studies, The 2-amino 5-mercapto-1,3,4-thiadiazole ring for instance, has gained more importance in recent years because  they are considered as potent biologically active nucleus. In this study disulfide derivative can be obtained by oxidation with hydrogen peroxide of thiol group of the heterocyclic 2-amino 5-mercapto-1,3,4-thiadiazole ring to obtain compound (3) with expected antibacterial  activity. In order to use it as a diazo component to prepare some new bis azo compounds as possible antibacterial  agents, the reaction of two primary amino groups on both sides of disulfide dimer with sodium nitr

In recent years, infectious diseases are increasingly being encountered in clinical settings. Due to the development of antibiotic resistance and the outbreak of these diseases caused by resistant pathogenic bacteria, the pharmaceutical companies and the researchers are now searching for new unconventional antibacterial agents. Recently, in this field, the application of nanoparticles is an emerging area of nanoscience and nanotechnology. For this reason, nanotechnology has a great deal of attention from the scientific community and may provide solutions to technological and environmental challenges. A common feature that these nanoparticles exhibit their antimicrobial behavior against pathogenic bacteria. In this report, we evaluate

There is an increasing interest in the use of plant extracts as therapeutic agents, particularly their capacity to inhibit the growth of pathogenic microorganisms. In this study antibacterial effect of Malva sylvestris, Anastatica hierochuntica and Vitis vinifera leaves extracts were evaluated against Escherichia coli, Pseudomonas aeruginosa, Bacillus subtilis, Staphylococcus aureus and Proteus mirabilis. The in vitro antibacterial activity was performed using agar well diffusion method and the minimum inhibitory concentration (MIC) was determined by microtitration technique. The result indicated that the extract of V. vinifera leaves inhibited with the growth of gram-positive bacteria, as well as gram-negative bacteria while the extract

The current study was concerned with the effect of alkaloid extract of the aerial parts of Capparis spinosa against Entamoeba histolytica and compared with drug Metronidazole in the laboratory mice .Stool samples were collected from people infected with maebiasis to infect laboratory mice . The alkaloid compounds were separated by thin chromatography technique (TLC) and identified by spectral methods represented by spectral infrared (IR) and altraviolate (UV) . the stady include determining mid-term lethal dose LD50 of the extract as the concentration was 21.65 g / kg . The effect dose of the extract was tested on the infected experimental mice with Entamoeba histolytica after 10 days of the infection compared with the mice infected

Alteration in the backbone structure of the endogenously released opioid peptides Leu⁵/Met⁵ enkephalins may result in compounds having comparable profile of pharmacological activity but with different physicochemical properties and side effects. Phthalyl amino acid and phthalyl esters are among the derivatives that have been synthesized and evaluated for their antibacterial and antifungal activities.This study was conducted to evaluate the possible analgesic activity of phthalyl-tyrosyl-glycin sodium that has been recently synthesized by our team.The study was carried out on 24 albino mice using hot plate method. The animals were allocated in to three groups; the first group received saline and represent a control g