Three beach soils in Lagos, Nigeria were screened for the presence of antibiotic producing fungi against 8 test pathogenic bacteria & fungi. The physiochemical parameters of the soils were determined following standard procedures. Soil plate dilution method was employed for isolation of marine fungi and they were identified based on cultural and microscopic characteristics. Primary screening of isolated fungi for antibiotic potential was determined by perpendicular streak method against known pathogenic test organisms (Escherichia coli, Saphylococcus aureus, Klebsiella pnuemoniae, Pseudomonas aeruginosa, Candida albicans, Saccharomyces cerevisiae,Aspergillus niger and Aspergillus fumigatus). Further sreening of the product o

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

The compound [K1] was synthesized from the reaction of dichloromethane with linear alkyl benzene (Lab9) using ethanol as a solvent, and from(chloro methyl)-4-nonylbenzene) [K1] it was possible to synthesize the compound Z(4-(nonan-3-yl)phenyl) methane amine) [K2] containing the amine group by synthesized from [K2] reaction with appropriate phenolic aldehydes and using Ethanol as a solvent in the preparation of vinyl chloride4-(((4-nonylbenzyl)imino)methyl)phenol-4-(((4-nonylbenzyl)imino methyl)benzene-1,3diol) [K3-K4] bases has been used. Preparation of a number of Phenolic polymers4-(2- hydroxy-3.5-dimethylbenzyl)-2-methyl-6-(((4-4-(2hyroxy-3, 5-dimethylbenzyl)-2-methyl-6(((4 nonylbenzyl) imino) methyl) benzene-phenolnonylbenzyl) imino) me

Background: The goal of a root canal treatment is three dimensional obturation with a complete seal of the root canal system. The aim of this study was to evaluate and compare the effect of two warm obturation techniques, warm vertical compaction (WVC) and, carrier based obturation technique Gutta Core (GC), versus two cold obturation techniques, cold lateral compaction (CLC) and, single cone (SC) on push-out bond strength of bioceramic sealer (Total Fill) at three different root levels. Materials and Methods: Forty extracted maxillary first molars teeth with a straight round palatal root canal and mature apices were selected for this study. After sectioning the palatal roots to 11 mm from the root apex, the canals were prepared wit

The research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a

     Five hundred nasal swabs were taken from normal medical staff and public in the city of Baghdad. Several identification parameters were used to recognize the bacterial isolates.  S. aureus isolations form nasal swabs were identified using morphology and VITECK 2 system. Polymerase chain reaction (PCR) was employed to determine PVL (Panton–Valentine leukocidin ) gene in S. aureus. The data showed no significant evidence on the relationship between PVL gene presence and gender and age of  the studied groups. There was no relation between the prevalence of PVL gene in the age groups  of  21-30 years (p=0.328) and 31-40 years (p=0.682).

The results showed that 38.4% and 37.5% S. aureus isolate

This research seeks to unravel the components of the argumentative discourse in the Book ofʻRawdat al-MuhebbeenwaNozhatt al-Mushtaqeenʼ - The Garden of Lovers and the Promenade of Longing People – by Ibn Al-Qayyem Al-Jawziyah. This is because this book has a moderate discourse with a sound Islamic thought that is characterized by its sustainability, popularity, realism, and interaction with the successive developments of the new age. This reflects the intellectual maturity the composing process has reached in the philosophy of love and its educational bases in every place and time. To explore the componets, properties, and the working mechanisms of an argumentative discourse in Ibn Qayyem’s book, the present work has been conducted