The aim of the current study was to optimize different cultural and environmental conditions for production the antibacterial bioactive metabolites by Streptomyces rochei M78 isolated from agriculture soil, in Baghdad, Iraq. The effect of various parameters such as, culture media, incubation time, pH, carbon and nitrogen sources, C: N ratios and inducers on antibacterial metabolite production was studied by varying single parameter at a time. It was found from the results that higher metabolite production by isolate observed using starch casein broth (SCB) as the best production medium, at initial pH 7.0.Starch andcasein +yeast extract + peptone appeared to be the best carbon and nitrogen sources respectively and C: N ratio of 4: 1 after

The current study aims to produce cellulase enzyme from Streptomyces spp. isolates and study the effect of some cultural conditions on cellulase production; biofuel production from cellulotic waste through enzymatic and acids hydrolysis. Out of 74 isolates of Streptomyces sp. were screened for cellulse production in solid and liquid media. Results showed higher capability of isolate Streptomyces sp. B 167 for cellulase production and bioconversion of cellulose, therefore selected for further studies. The results of optimization revealed that the cellulase enzyme productivity by the selected isolate reached 2.1 and 2.28 U/ml after 48 h of incubation time and pH 7 respectively. Cellulase productions in tested isolate improved (2.57 U/ml) b

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien

Metal oxide nanoparticles demonstrate uniqueness in various technical applications due to their suitable physiochemical properties. In particular, yttrium oxide nanoparticle(Y₂O₃NPs) is familiar for technical applications because of its higher dielectric constant and thermal stability. It is widely used as a host material for a variety of rare-earth dopants, biological imaging, and photodynamic therapies. In this investigation, yttrium oxide nanoparticles (Y₂O₃NPs) was used as an ecofriendly corrosion inhibitor through the use of scanning electron microscopy (SEM), Fourier transforms infrared spectroscopy (FT-IR), UV-Visible spectroscopy, X-ray diffraction (XRD), and energy dispersive X-ray spe