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

The main objective of this study is to examine the impact of moisture concrete of clayey soil on the concrete slabs placed directly over it. This experimental study presents the mechanical properties of the concrete slab when placed on different clayey soil moisture content ranging from 0% to the optimum moisture content of 35%. The tests were performed on soil concrete specimens of 25*30*50 mm exposed to sprayed water curing conditions for 28 days. Tests of compressive strength, ultrasonic pulse velocity, crack depth and crack width were investigated through this paper. An ejection relationship between compressive strength of concrete and water content in the soil was observed, with a 26% increase with water increasing from 0% to 35%. T

Chlorine disinfection is a globally used method to ensure the safety of drinking water. However, it has not always been successful against viruses and, therefore, it is important to find new methods to disinfect water. Seventeen different coliphages were isolated from the treated municipal wastewater. These coliphages and MS2 were treated with different dosages of chlorine in drinking water, and a combined chlorine/ultraviolet irradiation treatment for the chlorine-resistant coliphages. Chlorine disinfection with 0.3–0.5 mg/L total chlorine (free Cl-dosage 0.12–0.21 mg/L) for 10 min achieved 2.5–5.7 Log10-reductions for 11 sensitive coliphages. The six most resistant coliphages showed no reduction with these chlorine concentra

An experiment was conducted in the Date Palm Research Units labs / College of Agricultural Engineering Sciences / University of Baghdad to assess the tolerance toward salinity stress in potato after two mutagens treatments in vitro. Potato cv. Arizona and Rivera nodal segments were irradiated with four dosages of gamma rays at 0, 10, 20, and 30 Gray and immersed in (EMS) with four concentrations included 0, 10, 20, and 30 mM. The survival rates after mutagenesis treatments were calculated and 449 lines were obtained. The lines were tested for salinity tolerance by growing in MS medium supplemented with four concentrations of NaCl at 0, 100, 150, and 200 mM and data were analyzed according to the CRD with 10 replicates and means were

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

due to the presence of chemoresistance and the risk of tumor recurrence and metastasis. There is a pressing necessity to develop efficient treatments to improve response for treatment and increase prolong survival of breast cancer patients. Photodynamic therapy (PDT) has attracted interest for its features as a noninvasive and relatively selective cancer treatment. This method relies on light-activated photosensitizers that, upon absorbing light, generate reactive oxygen species (ROS) with powerful cell-killing outcomes. Nuclear factor kappa B (NF-κB), a transcription factor, plays a key role in cancer development by regulating cell proliferation, differentiation, and survival. Inhibiting NF-κB can sensitize tumor cells to chemotherapeuti

The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

Cataract is an opacity in the normally transparent focusing lens of the eye which leads to blindness. The aim of current study is to investigate the possible protective and therapeutic effects of aqueous extract of Foeniculum vulgare seed eye drops (0.5%) against selenite induced cataract in rabbits. Aqueous extract of Foeniculum vulgare seed prepared then formulated as eye drops. Sodium selenite used to induce cataract in rabbits' right eye by single intravitreal injection. Thirty-six rabbits included in the study and divided into three equal groups (12 rabbits in each group): healthy control group, Cataract-Induced group and group treated by Foeniculum vulgare seed extract eye drops. Parameters include the score of lens opacity which was