The aim of present investigation was Litilizing cow, sheep and chicken bones that included both hollow and flat to produce fat. The extraction rat was increased propotionally with rising temperature and extraction time for both cow and sheep bones. The lowest extraction rat form hollow and flat bones for cow and sheep was 12.66, 6.55, 6.93 and 7% respectively at 60°C for 3 hours. The highest extraction rat for hollow cow bones was 21.90% at 90°C for 5 houers, values for flat cow bones, hollow and flat sheep bones was 15.04, 16.4 and 12.8% respectively at 100°C for 5 hours. While, hollow and flat chicken bones resulted lowest extraction rate, thus thermal treatment was conducted only at 90 °c and showed propotional increase with incre

The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

 Microorganisms have an active role in biotechnology for example yeasts, especially in some genus like Saccharomyces, Pichia, and Candida.  C.tropicalis one of the most important species of Candida and despite it is one of the causative agents of candidiasis but it has a major role in the production of many chemical compounds. C.tropicalis  in the previous study was isolated from sheep dung and morphologically and molecularly classified the result of sequencing was elucidate 100% similarity between the studied isolate and other isolates inserted in DNA Data Bank of Japan DDBJ, physiologically this isolate tolerated 6% ethanol concentration in broth media with the ability to the pro

The aim of this study is to know the effect of different percentages of chitosan added to drinking water on the weight and quality of quail meat, physical anatomy in terms of (the body of the long carcass, the girth of the chest, the length of the thigh bones, the thigh racket, the fullness of the chest), chemical analysis (protein, moisture, fat and ash) and sensory evaluation of quail meat. It was purchased 320 Iraqi-origin birds of quail and one day old. Chicks were randomly distributed to three equal groups' treatments and treated with chitosan and added to the drinking water: the first treatment (0.1 gm./L water only as a control treatment), the second treatment (0.2 gm./L of chitosan was added to the drinking water) and the

This paper is dealing with an experimental study to show the influence of the geometric characteristics of the vortex generators VG son the thickness of the boundary layer (∂) and drag coefficients (C_D) of the flat plate. Vortex generators work effectively on medium and high angles of attack, since they are "hidden" under the boundary layer and practically ineffective at low angles.

            The height of VGs relative to the thickness of the boundary layer enables us to study the efficacy of VGs in delaying boundary layer separation. The distance between two VGs also has an effect on the boundary layer if we take into

In the last years, the self-balancing platform has become one of the most common candidates to use in many applications such as flight, biomedical fields, industry. This paper introduced the simulated model of a proposed self-balancing platform that described the self–balancing attitude in (X-axis, Y-axis, or both axis) under the influence of road disturbance. To simulate the self-balanced platform's performance during the tilt, an integration between Solidworks, Simscape, and Simulink toolboxes in MATLAB was used. The platform's dynamic model was drawn in SolidWorks and exported as a STEP file used in the Simscape Multibody environment. The system is controlled using the proportional-integral-deriva

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

The Messengers and the Imam of the God-fearing, Muhammad is God, his family, and all of his companions. As for what comes after... Fainting is one of the involuntary symptoms and states that occur to a person when carrying out his life’s tasks suddenly due to his loss of sense and movement, so he loses consciousness for a period of time that is short or may be long, and the person is held accountable and responsible for every moment of his life. He is required to perform duties specified by Sharia law, such as prayer, fasting, and Hajj...and fainting prevents him from performing these actions. We must consider the opinions of jurists and know the legal implications resulting from it. It was said that a person has a capacity that enable

ABSTRACT

            The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh