The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular bundle th

Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

The purpose of this study was to investigate the effect of omega-3 poly unsaturated fatty-acids co-administered with the therapeutic dose of lornoxicam on liver of healthy rats. Twenty-eight adults male rats weighing 180-200g were used in this study and the animals were randomly divided into four groups of seven rats each. Group I: negative control/rats intraperitoneally injected with normal saline in a dose 5ml/kg/day; Group II: rats intraperitoneally injected with lornoxicam at dose 0.7 mg/kg/day; Group III: rats orally-administered omega-3 only at a dose 185mg/kg/day; Group IV: rats co-administered omega-3 (185mg/kg/day) orally and in

Some degree of noise is always present in any electronic device that
transmits or receives a signal . For televisions, this signal i has been to s the
broadcast data transmitted over cable-or received at the antenna; for digital
cameras, the signal is the light which hits the camera sensor. At any case, noise
is unavoidable. In this paper, an electronic noise has been generate on
TV-satellite images by using variable resistors connected to the transmitting cable
. The contrast of edges has been determined. This method has been applied by
capturing images from TV-satellite images (Al-arabiya channel) channel with
different resistors. The results show that when increasing resistance always
produced higher noise f

This research presents an experimental investigation on the influence of metakaolin replacement percentage upon some properties of different concrete types. Three types of concrete were adopted (self- compacted concrete, high performance concrete and reactive powder concrete) all of high sulphate (SO3) percentage from the fine aggregate weight, 0.75%. Three percentages of metakaolin replacement were selected to be studied (5, 7 and 10) %. Three types of concrete properties (compressive, flexural and splitting tensile strength) were adopted to achieve better understanding for the influence of adding metakaolin.. The output results indicated that the percentage of metakaolin had a different level of positive effect on the compressive strength

Background: The restoration of bone continuity and bone union are complex processes, and their success is determined by the effectiveness of osteosynthesis. The use of plants for healing purposes predates human history and forms the source of current modern medicine The aim of this study: It was histological evaluation of effect of topical application of flavonoid on healing of induced bone defect in rabbit tibia. Material and method: Twenty-four Adult New Zealand rabbits used in this study, they were divided into four groups for the healing periods (3days, 1,2, and 4weeks) Two holes were induced in rabbit tibia one on the left side and has been left to heal normally as control. While, the other hole made on the right side filled with flavo

This study was carried out to evaluate the hepato-protective property of (Arachis hypogea L.) peanut skin extracts in CCl4 induced hepatotoxicity in mice. The antioxidant activity was measured utilizing 2, 2-diphenyl-1-1 picrylhydrazyl (DPPH) radical scavenging capacity. The results showed that the methanolic extract was the highest free radical scavenging activity than the aqueous extract with values (92.34 ± 0.45 and 87.62 ± 0.44) respectively in 12 mg/mL compared to 89.61 ± 0.34 for Butylated hydroxytoluene (BHT) and 93.25 ± 0.06 for vitamin C, which means that the methanolic extract of peanut skin is superior to BHT. Furthermore, the total phenolic content was analyzed by using Folin-Ciocalteu method, the amount of total phenol in a