Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

This study was carried out to investigate the cytogenetic effects of crude aqueous extract of Lycium barbarum on the roots tip of Allium cepa Using three concentration 125, 25, 50 mg/ ml for 2, 4, 6 hours treatment periods.This study were included some cytogenetic analysis such as mitotic index , phase index and chromosome aberration. The data showed that the treatment with 50mg/ml for 6huors led to reduce the mitotic index less than 50% . This reduction considered to have toxic and sublethal effect . These results revealed mutagenic potency by inducing differents type of chromosome aberration.

Eighty one bacterial isolates were obtained from 53 soil samples of different plants rhizosphere. All the isolated bacterial were screened for antifungal effect against Fusarium oxysporum . Three isolates gave antifungal activity with inhibition zone ranged between (0.5-2.5 cm). Two isolates (Bd1 and Bd2) were Brevundimonas diminuta, while the third (Pf1) was Pseudomonas fluorescence . B. diminuta (Bd1) which used in this study isolated from Raphanus sativus gave the highest inhibition zone against F. oxysporum. Cell free supernatant of B.diminuta(Bd1) was better in antifungal activity than bacterial cells against F. oxysporum. The highest antifungal substance production was obtained from mineral salt broth containing 1% peptone after in

This study was conducted in Wasit governorate for the period between February 2012 to February 2013 to determine the impact of Castor seed oil at different concentrations 100, 75, 50 and 25% in inhibition of the growth of E. coli isolated from 52 male and female patients (2-70 yrs) attending Al Zahra Hospital and Al Karama Hospital in Kut city. Oil was extracted from seeds of Castor had the ability to inhibit E. coli isolated from patients presented with recurrent urinary tract infections . Zone of inhibition accomplishing was 9.06 mm in diameter.HPLC analysis revealed that the content of α-linolenic in Castor seed oil (18.90 μg\ml) was higher than other fatty acids followed by oleic. Perhaps this is why it able to inhibit E. coli; whi

This study is aimed to Green-synthesize and characterize Al NPs from Clove (Syzygium aromaticum
L.) buds plant extract and to investigate their effect on isolated and characterized Salmonella enterica growth.
S. aromaticum buds aqueous extract was prepared from local market clove, then mixed with Aluminum nitrate
Al(NO3)3. 9 H2O, 99.9% in ¼ ratio for green-synthesizing of Al NPs. Color change was a primary confirmation
of Al NPs biosynthesis. The biosynthesized nanoparticles were identified and characterized by AFM, SEM,
EDX and UV–Visible spectrophotometer. AFM data recorded 122nm particles size and the surface roughness
RMs) of the pure S. aromaticum buds aqueous extract recorded 17.5nm particles s

This study includes collection of 70 swabs samples of burns from patients were
admitted in three hospitals (Baghdad, Al- Numaan and burns injuries Hospital). All
swabs samples were cultured on blood and MacConkey agar media to isolate and
identify pathogenic bacteria according to their morphological , biochemical and
growth characters. Growth of bacteria on selective media showed the following
results: Pseudomonas aeroginosa 44.28% , Klebsiella pneumonia 30% ,
Staphylococcu saureus 8.57% , Escherichia coli 4.28% , Proteus vulgaris 4.28 % ,
Enterobacter spp. 5.71% , Acinetobacter baumanni 2.89 %. Different concentrations
were prepared from leaves ethanolic crude extract of Catharanthus roseus , then the
anti-bac

This work was conducted to study the treatment of industrial waste water, and more particularly those in the General Company of Electrical Industries.This waste water, has zinc ion with maximum concentration in solution of 90 ppm.
The reuse of such effluent can be made possible via appropriate treatments, such as chemical coagulation, Na2S is used as coagulant.
The parameters that influenced the waste water treatment are: temperature, pH, dose of coagulant and settling time.
It was found that the best condition for zinc removal, within the range of operation used ,were a temperature of 20C a pH value of 13 , a coagulant dose of 15 g Na2S /400ml solution and a settling time of 7 days. Under these conditions the zinc concentrat

     The study is conducted to investigate the effect of volatile oil extracted from the yellow peel of C. grandis fruits (Sindi) on growth of three bacterial species isolated from food samples , as well as A. flavus , and to check the possibility of using the volatile oils of this plant as a food preservative .     Results showed a variation in the sensitivity of the bacterial isolates against the volatile oil which showed inhibitory effect on the growth of S. enteritidis and    S. aureus with the increasing concentration of the volatile oils used in this studys , MIC for both bacteria was (0.12 , 1)% (v:v) respectively. Whereas , P. aeruginosa showed complete resistance to all trea

  The current study was conducted to study some certain quantities of dates , apple and white vinegar.      It was noticed that the percentage of acetic acid was (3.6%, 4.5%, 2.7%), for each and respectively, it was found that vinegar has an inhibiter biological activity against bacteria isolated from rectal fistula inflammation cases.     It was also noticed that vinger types have ability to increase healing anus fistula and show no toxicity on laboratory mice.

Prodigiosin, is a natural red pigment produced by various bacteria that firstly
characterized from Serratia marcescens. It is an alkaloid secondary metabolite with
a unique tripyrrol structure.This pigment is a promising drug owing to its reported
characteristics of having antifungal, immunosuppressive and anti-cancer activity. In
this study prodigiosin was produced by Serratia marcescens., which was isolated
from soil identified and characterized by morphology, Gram’s staining, biochemical
and carbohydrate fermentation tested and confirmed by the API 20E test.
From these samples, six isolates of Serratia marcescens( 24) % were obtained out
of 25 soil samples. Ability of these isolates in prodigiosin production