The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study has been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of accounting control, developing the application of accounting and auditing standards, and the achieving accounting disclosure The research has reached several conclusions, the most important of Which is the failure to apply the principles and basics of E-governance in most economic units used that for electronic system. The most important recommendations for research is the need to apply the rules and principles of electronic governance in most economic.
This paper presents an experimental study for strengthening existing columns against axial compressive loads. The objective of this work is to study the behavior of concrete square columns strengthening with circulation technique. In Iraq, there are significantly more reinforced rectangular and square columns than reinforced circular columns in reinforced concrete buildings. Moreover, early research studies indicated that strengthening of rectangular or square columns using wraps of CFRP (Carbon Fiber Reinforced Polymer) provided rather little enhancement to their load-carrying capacity. In this paper, shape modification technique was performed to modify the shape (cross section) of the columns from square columns into circular colu
... Show MoreConcrete columns with hollow-core sections find widespread application owing to their excellent structural efficiency and efficient material utilization. However, corrosion poses a challenge in concrete buildings with steel reinforcement. This paper explores the possibility of using glass fiber-reinforced polymer (GFRP) reinforcement as a non-corrosive and economically viable substitute for steel reinforcement in short square hollow concrete columns. Twelve hollow short columns were meticulously prepared in the laboratory experiments and subjected to pure axial compressive loads until failure. All columns featured a hollow square section with exterior dimensions of (180 × 180) mm and 900 mm height. The columns were categorized into
... Show MorePhosphorus‐based Schiff base were synthesized by treating bis{3‐[2‐(4‐amino‐1.5‐dimethyl‐2‐phenyl‐pyrazol‐3‐ylideneamino)ethyl]‐indol‐1‐ylmethyl}‐phosphinic acid with paraformaldehyde and characterized as a novel antioxidant. Its corresponding complexes [(VO)2L(SO4)2], [Ni2LCl4], [Co2LCl4], [Cu2LCl4], [Zn2LCl4], [Cd2LCl4], [Hg2LCl4], [Pd2LCl4], and [PtL
... Show MoreObjective: To evaluate two kinds of extraction (aqueous and ethanolic) for coriander using seeds, leaves and stems and
studying their antibacterial activity against nine different microorganisms.
Methodology: Coriander was selected to carry out this study. Seeds, leaves and stems were collected from local markets in
Baghdad then dried in shade for at least 10 days and grinded to fine powder. Aqueous hot extracts for 1hr. at (50
c) and
cold extracts for 24 hrs at (4
c) were performed by using seeds, leaves and stems then studied antibacterial effect against
nine different microorganisms by using well diffusion technique. Cold aqueous extracts of coriander seeds for 48 hrs. and
72 hrs and ethanolic extraction
This study includes design and synthesis of new non-steroidal anti-inflammatory agents (NSAIDs) with expected cyclooxygenase-2 (COX-2) selective inhibition to achieve better activity and low gastric side effects. Two series of compounds have been designed and synthesized as potential NSAIDs,these are: Salicylamide derivatives (compounds 3,4,5 ) and Diflunisal derivatives (compounds 10&11). In vivo acute anti-inflammatory effect of one of the synthesized agents (compound 3) was evaluated in the rat using egg-white induced paw edema model of inflammation. Preliminary pharmacological study revealed that compound 3 exhibited less anti-inflammatory effect compared to that of aspirin after
... Show MoreBackground: Pumpkin seeds are a valuable source of high-quality protein and can be utilized as functional food ingredients due to their properties, such as solubility, foam formation, and stability. This study aims to produce protein isolate and its enzymatic hydrolysates from local pumpkin seeds to study their properties. Methodology: Preparing defatted pumpkin seeds for protein extraction, followed by the enzymes’ hydrolysis using Trypsin and Pepsin enzymes separately and together in two methods. The determination of amino acids and the degree of hydrolysis was conducted; moreover, protein properties were studied, including solubility, emulsifying activity, stability index, foaming capacity, and stability. Results: A protein sample was
... Show MoreStudies were conducted to screen eight sunflower (Helianthus annuus L.) genotypes for their allelopathic potential against weeds and wheat crop, which customarily follows sunflower in Iraq. All sunflower genotypes significantly inhibited the total number and biomass of companion weeds and the magnitude of inhibition was genotype dependent. Among the eight genotypes tested, Sin-Altheeb and Coupon were the most weed-suppressing cultivars, and Euroflor and Shumoos were the least. A subsequent field experiment indicated that sunflower residues incorporated into the field soil significantly inhibited the total number and biomass of weeds growing in the wheat field. Sunflower genotypes Sin-Altheeb and Coupon appeared to inhibit total weed number
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