Leuconostoc bacteria was isolated from local pickled cabbage (Brassica oleracea capitata) and identified as Leuconostoc mesenteroides by morphology,biochemical and physiological. The local isolated L. mesenteroides bacteria under the optimal conditions of dextran production showed that, the highly production of dextran was 7.7g achieved by using a modified natural media comprised of 100ml whey, 10g refined sugar, 0.5g heated yeast extract, 0.01g CaCl2, 0.001g MgSO4, 0.001g MnCl2 and 0.001g NaCl at pH 6 and 25̊C for 24 hr of fermentation and by using 1ᵡ106 cell/ml as initial inoculums volume. Some applications in food technology (Ice cream, Loaf, Ketchup and Beef preservation) have been performed with processed dextran. The result

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads  to reduction in the number of students Sender ( scholarships )  outside Iraq.

Where the estimated loss (damage) that suffer by the Ministry of H

 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

• Concentration of HCl solution ranged between 1-7 N,
• Hydrolysis temperature ranged between 35-95 °C, and
• The time of hydroly

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

Internet of Things (IoT) is one of the newest matters in both industry and academia of the communication engineering world. On the other hand, wireless mesh networks, a network topology that has been debate for decades that haven’t been put into use in great scale, can make a transformation when it arises to the network in the IoT world nowadays. A Mesh IoT network is a local network architecture in which linked devices cooperate and route data using a specified protocol. Typically, IoT devices exchange sensor data by connecting to an IoT gateway. However, there are certain limitations if it involves to large number of sensors and the data that should be received is difficult to analyze. The aim of the work here is to implement a self-

Abstract

This study aims to identify the empathy of University Students, as well as the significant differences in sympathy in terms of gender and specialization. To achieve the aims of the study, a scale of empathy was administered to a sample of (450) students collected randomly from Baghdad university. The results showed that the study sample has a level of empathy. There is a significant difference between males and females in empathy, in favor of the female students. There is no significant difference in empathy in terms of specialization (scientific, humanities), and the interaction between males and females. The study came out with a number of recommendations and suggestions. 

Consider the (p,q) simple connected graph . The sum absolute values of the spectrum of quotient matrix of a graph  make up the graph's quotient energy. The objective of this study is to examine the quotient energy of identity graphs and zero-divisor graphs  of commutative rings using group theory, graph theory, and applications. In this study, the identity graphs  derived from the group  and a few classes of zero-divisor graphs  of the commutative ring R are examined.

The analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.

Because the studying of time series can get by building, analysis the models and then forecasting gives the priority for the practicing in different fields, therefore the identification and selection of the model is of great importance in spite of its difficulties.

The selection of a standard methods has the ability for estimation the errors in the estimated the parameters for the model, and there will be a balance between the suitability and the simplicity of the model.

In the analysis of d