This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

     استهدف البحث فصل بروتينات مصل دم كل من الحمامة الفاختة (Streptopelia decaocto) والحمامة المطوقة (Streptopelia senegalensis) بطريقة الترحيل الكهربائي كطريقة تصنيفية مابين النوعين . تم جمع 23 حمامة فاختة (13 ذكر و10 إناث) و 15 حمامة ضاحكة (8 ذكر و5 إناث) من مناطق مختلفة من مدينة بغداد ، وتم سحب0.1 مل من الدم من الوريد الموجود

In order to improve the students’ performance level in some of the skills that are implemented on the mat device of ground movements, including the front and rear rolling, it is necessary to study the most important indicators that have a clear impact on the performance of those rolls. Among the objectives of the research: To identify the percentage of the contribution of flexibility of the hip joint, the angle of the knees and the muscular strength of the arms in the performance of the front and rear rolling skills, an opening of the research sample. The researchers used the descriptive method in the survey method for its suitability to the nature of the work, and the research community was represented by students of the third st

Dairy wastewater generally contains fats, lactose, whey proteins, and nutrients. Casein precipitation causes the effluent to decompose into a dark, strong-smelling sludge. Fluid waste contains soluble organic matter, suspended solids, and gaseous organic matter, which cause undesirable taste and smell, grant tone and turbidity, and advance eutrophication, which plays an essential role in increasing biological oxygen demand (BOD) in water. It also contains detergents and disinfecting agents from the rinses and washing processes, which increase the need for chemical oxygen (COD). One of the characteristics of dairy effluents is their relatively high temperature, high organic contents, and wide pH range, so the discharge of wastewater into

This work characterizes the fractographic features of the neat epoxy and ZrO₂ epoxy nanocomposites. All samples were subjected to a tensile test to determine the tensile strength and tensile modulus. SEM images were used to study the morphology of the fractured surface. The fractographic of the fracture surfaces were studied by microstructure analysis program (j-images) to specify the effect of ZrO₂ nanoparticles on tensile performance and failure mechanism for ZrO₂ epoxy nanocomposites. The tensile test results show that the addition of ZrO₂ nanoparticles (2, 4, 6, 8, and 10 vol.%) to the epoxy matrix leads to increase the tensile strength about 40% for optimal content of ZrO₂ nanop

Important points were concluded from this analysis related with the presence of the same variable CEs within multiple isolates with different time points being under the selection and the location of SNPs within the conserved functional pattern of CEs. In the 40 isolates, 9 out of 39 variable CEs conducted with multiple isolates

Ghar Formation outcrop at the Iraqi western desert was studied by microfacies analysis
of (13) thin sections collected from wadi Al-Ratgha ( west of Qaim ) . According to
petrographic com position and organisms content ,rocks were subdivided into (4)
microfacies units :bioclastic wackestone , mudstone , miliolids wackestone , and grainstone
with aggregate grains microfacies .Microfacies units reflect shallow marine environment of
low circulation of very warm water at the middle part . The lower and middle part
interbedded with quite open marine environment below the wave base . The upper part was
deposited at shallow marine environment of low circulation . The main diagenetic processes
were the transformation ( ty

Amino glycoside derivation including, Neomycin, Streptomycin, Kanamycin and Gentamycin with special reagents, which  are  benzoylchloride; benzene sulfonyl chloride and phthalic anhydride were made to enhance Uv-detectability for HPLC analysis. But there are many problems facing pre column derivation and in order to solve this, the conductivity of antibiotic derivatives were used to calculate the dissociation constant and the hydrolysis rate which determined concern type reaction. In addition the  characteristics those controlling the hydrolysis of antibiotic-derivatives were investigated.