Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr

Abstract

  The study aims to find out the impact of expectations and perceptions in determining the position of the customer service quality received by him. Represent the expectations and perceptions customer’s key of service quality determinants. The customer's requirements and needs main pivot, who must be built all events and activities and efforts of service organizations, including the hotel and organizations that operate in an environment known as highly competitive , intensification and  complexity of the conditions set by the customer and increasing day after day. The study sample of three Luxury hotels in Kurdistan region of Iraq a model. The use of service quality m

The aim of the present study was to develop theophylline (TP) inhalable sustained delivery system by preparing solid lipid microparticles using glyceryl behenate (GB) and poloxamer 188 (PX) as a lipid carrier and a surfactant respectively. The method involves loading TP nanoparticles into the lipid using high shear homogenization – ultrasonication technique followed by lyophilization. The compositional variations and interactions were evaluated using response surface methodology, a Box – Behnken design of experiment (DOE). The DOE constructed using TP (X₁), GB (X₂) and PX (X₃) levels as independent factors. Responses measured were the entrapment efficiency (% EE) (Y₁), mass median

Symptoms of posttraumatic stress disorder are associated with various variables such as the exposure to traumatic events, sex and age. Such events could lead to negative cognitions towards self and the world. These cognitions, in turn, may lead to traumatic related disorders.

The present study aims to identify the percentage of traumatised individuals according to sex and age category variables. It also aims to assess the average of spreading symptoms of posttraumatic stress disorder of traumatised individuals according to sex and age category variables. Likewise, it aims to test variables significance in cognitions towards the world and the self according to the level of the spread of posttraumatic stre

This study was carried out to find out the effect of germination of broad beans and chickpeas seeds for different periods on the sensory properties of homus bethina and falafel. The results revealed that the studied properties were significantly different (P<0.05) in tenderness, flavor and overall acceptance as compared to control samples. While other properties such as appearance, body (texture), leavening and color did not showed significant differences.It was found that treatment B1 (100% germinated broad beans) varied significantly in tenderness in comparison with control samples.Treatment B3 (75% ordinary bread beans + 25% germinated broad beans) revealed significant differences (P<0.05) in both flavor and overall acceptance as compar

That communication between people is not only through speech but includes other images of the most important body inspiration. And that the Koran worked on the diversity of ways in which the meanings of the hearer and did not stop at the limit of speech, but included situations where the use of body inspiration and indicate its importance in communication. However, signals and organ movements play a major role in the process of communication between people. Facial and hands movements play an important role in the communication process as they are a tool for communicating ideas to others.

A series of new coumarin and N-amino-2-quinolone derivatives have been synthesized. The reaction of coumarin (1) with excess of  Hydrazine hydrate 98% yielded 1-amino-2-quinolone (2), Compound (2) was reacted with different Sulfonyl chloride to yield Sulfonamides [ N-(2-oxoquinolin-1(2H)-yl) methane sulfonamide (3), N-(2-oxoquinolin-1(2H)-yl) Benzene sulfonamide (4) and 4-methyl-N-(2-oxoquinolin-1(2H)-yl) benzene sulfonamide (5) ], while  reaction of  2-(4-methyl-2-oxo-2H-chromen-7-yloxy) acetic acid (8) with different amines yielded compounds [  2-(4-methyl-2-oxo-2H-chromen-7-yloxy)-N-(2-oxoquinolin-1(2H)-yl) acetamide (9) and N-(5-methyl-1,3,4-thiadiazol-2-yl)-2-(4-methyl-2-oxo-2H-chromen-7-yloxy)acetamide (10) ] th

The medicinal plants (Astragalus species) have been used traditionally as anti-inflammatory, antioxidant, and Anti-diabetics. The current research investigates the phytochemistry and some biological activity of methanol extract of different parts of Astragalus bruguieri Bioss., a wild medicinal plant grows on Safeen mountain, Erbil, Iraq. The methanol extracts of A. bruguieri were analyzed for total phenolic, flavonoid, and saponin contents. In-vitro antioxidant activity was analyzed by 2,2-diphenyl-1-picrylhydrazyl (DPPH) and 2,2'-azino-bis (3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) assays. Furthermore, the plant extracts were examined for in-vitro enzyme inhibitory activity and in-v