The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

Dairy wastewater generally contains fats, lactose, whey proteins, and nutrients. Casein precipitation causes the effluent to decompose into a dark, strong-smelling sludge. Fluid waste contains soluble organic matter, suspended solids, and gaseous organic matter, which cause undesirable taste and smell, grant tone and turbidity, and advance eutrophication, which plays an essential role in increasing biological oxygen demand (BOD) in water. It also contains detergents and disinfecting agents from the rinses and washing processes, which increase the need for chemical oxygen (COD). One of the characteristics of dairy effluents is their relatively high temperature, high organic contents, and wide pH range, so the discharge of wastewater into

Forty one isolates of genus Proteus were collected from 140 clinical specimens such as urine, stool, wound, burn, and ear swabs from patients of both sex. These isolates were identified to three Proteus spp. P. mirabilis, P. vulgaris and P. penneri .The ability of these bacteria to produce L-asparaginase II by using semi quantitative and quantitative methods was determined. P. vulgaris Pv.U.92 was distinguished for high level of L-asparaginase II production with specific activity 1.97 U/mg. Optimum conditions for enzyme production were determined; D medium with 0.3% of L-asparagine at pH 7.5 with temperature degree 35°C for incubation. Ultrasonication was used to destroy the P. vulgaris Pv.U.92 cells then ASNase II was extracted and pu

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-scale preparation of teaching and professional competencies required for university professor from the perspective of students from different disciplines.

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-students of both sexes in the University of Baghdad.

2013 -      2012

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 telescope works to magnify images of distant objects in general, but it needs special optical elements to complete the task to the fullest. The telescope needs optimal balance values of the optical parameters used to produce the best image, such as the effective focal length and the diameter of the pupil aperture, which are combined in a single concept called the focal number. The ground-based binary telescope relies on special lenses and an exceptional prism to achieve a hybrid design that produces clear images of relatively distant terrestrial objects. The pupil diameter of the telescope is relatively large to ensure that the largest possible amount of light is received, and as a result, a good image is obtained.

In this wo

The experiment was conducted in the botanical garden of the Department of Life Sciences/ College of Education for Pure Sciences Ibn Al-Haitham for the growing season 2021- 2020 in order to study the effect of urea and NPK fertilizer on some physiological characteristics of watercress plants. The seeds were sown on 10/15/2020 in plastic bags weighing 10 kg of soil. The shoots were sprayed with urea at three concentrations (0, 50, 100) mg L-1 in two sprays, and NPK fertilizer was added as a ground addition at three levels (0, 100, 200) kg H-1 in two sprays in conjunction with urea spraying. The results of the study showed a significant effect for the single treatments. The treatment of spraying with urea at a concentration of 50 mg l-1 . was

The refractive indices, nD densities 𝜌, and viscosities  of binary mixtures of sulfolane + n -butanol + sec- butanol + iso- butanol + tert – butanol + n-propanol and iso- propanol were measured at 298.15K. Form experimental data, excess molar volum VE , excess molar refractivity ∆nD, excess molar viscosity  E and excess molar Gibbs free energy of activation of viscous flow G *E were calculated. From n-propanol – sulfolane and iso- propanol sulfolane mixtures showed negative ∆nD, n-butanol – sulfolane, sec-butanal – sulfolane, iso-butanol – sulfolane and tert- butanol sulfolane , nD was positive over the whole mole fraction rang , while VE ,  E and G *E show a negative deviation. The

Tests were performed on asphalt concrete specimens with (101.6 mm in diameter and 101.6 mm in height), and the results were implemented for calculating permanent deformation and resilient modulus under repeated compressive stress with different levels of stresses (0.068, 0.138 and 0.206) MPa at 40 ºC. Two types of additives namely (carbon black-asphalt) and (SBR-asphalt) were tried as rejuvenators with three percentages of (0.5, 1 and 1.5) % by weight of asphalt cement along with two ratios of AC (1 and 2) % have been implemented as rejuvenator and blended with the reclaimed asphalt concrete. Aged materials were obtained from the site. 100% Reclaimed Asphalt Pavement material from the reclaimed mixture is implemented. A