Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

Abstract The surface of kaolin was diagnosed by an AFM and the results were shown The height of the highest peak reached by a quantity of Kaolin ‎surface is 2.5 µm, the granules, and their diameter with an average diameter of 666.1nm. Using Kaolin's adsorption properties, erythrosine was removed of its aqueous solution. It was determined that the maximal dye adsorption ranged 36.53–40.61%. ‎‎‎‎The results of using the Freundlich, Langmuir, and Temkin adsorption isotherms revealed that at temperatures of (298,308,318) K, the Freundlich model was followed, the Langmuir model did not match, and the Temkin model could only be partially applied. There is also physical adsorption. One of the three kinetic models of the

Five N-substituted poly diimides were prepared by two steps. First step was included the preparation of five N-substituted diamides by reaction of adipoyl chloride with different amines .The second step was involved reaction of diamides with poly acryloyl chloride to obtain five new poly diimides having different physical properties which may used in different applications.

The first aim of the present study was performed to assay the activity of arginase in sera of women with uterine fibroid.. This study consisted of(50) women with uterine fibroid as patient's group and (30) healthy women as control group. The age ranged between (30-55) years for the two groups. The results showed that highly significant increase (P< 0.0001) in the arginase activity in sera of women with uterine fibroid (7.99± 0.23) I.U/L is found when compared with healthy group (0.52±0.02) I.U/L. The second aim was performed to isolate arginase from sera of women with uterine fibroids. The purification is done by addition of ammonium sulfate, dialysis, gel filtration chromatography by using sephadex G-50 and ion exchange chromatography

The resistance of Staphylococcus aureus to ciprofloxacin has complicated the problem of treating staphylococcal associated infections in which MRSA is the causative agent since ciprofloxacin was the drug of choice to treat such infections. Our study investigated the incidence of Ciprofloxacin resistant S. aureus isolates that were also methicillin resistant among Iraqi patients. The obtained bacterial isolates were tested for Ciprofloxacin resistance using agar dilution method and the sequence of gyrA and parC. The results revealed that about 8% of the isolated MRSA strains were Ciprofloxacin resistant and the resistance was due to mutation in gyrA rather than parC.

The study included the extraction of volatile oil from Mentha piperita which was 1.3 % in the leaves and flowers . Volatile oil of the Mentha piperita leaves had special aromatic odour, pale yellow color, slightly pungent taste . The specific gravity and refractive index were (0.9794) and ( 1.464) respectively. The inhibition activity of the Mentha piperita Volatile oil extracts were studied on some pathogenic microorganisms like Staphylococcus aureus, Salmonella typhi, Escherichia coli, Proteus sp, and Klebsiella pneumoniae . The result showed that the volatile oil had an inhibition effect on the growth of all microorganisms, and it gave the higher inhibition effect on the growth of S. aureus in which the inhibition zone reached to 2

This research presents a study for precipitating phosphorus (as phosphate ion) from simulated wastewater (5ppm initial concentration of phosphorus) using calcium hydroxide Ca(OH)₂ solution. The removal of phosphorus by Ca (OH)₂ solution is expected to be very effective since the chemical reaction is of acid-base type but Ca(OH)₂ forms complex compound with phosphate ions called. Hydroxyapatite Ca₅ (PO₄)₃OH. hydroxyapatite is slightly soluble in water. This research was directed towards sustainable elements as phosphorus. Kinetics of the dissolution reaction of hydroxyapatite was investigated to find the best factors to recover phosphorus. The effect of con