Fifteen local isolates of Pseudomonas were obtained from several sources such as soil, water and some high-fat foods (Meat, olives, coconuts, etc.). The ability of isolates to produce lipase was measured by the size of clear zone on Tween 20 solid medium and by measuring the enzymatic activity and specific activity. Isolate M3 (as named in this study) was found to be the most efficient for the production of the lipase with enzymatic activity reached 56.6 U/ml and specific activity of 305.94 U/mg. This isolate was identified through genetic analysis of the 16S rRNA gene. and it was shown that the isolate M3 belongs to Pseudomonas aeruginosa with 99% similarity. The DNA of isolate M3 was extracted and lipase gene was amplified through PCR tec

Because of the conservation problems causes by the existence of water hyacinth (W.H) as an watery plant in water bodies of Iraq, our study aimed to make  use of (W.H) by isolation of microcrystalline cellulose, and a new method of preparation of Nano crystalline cellulose. Microcrystalline cellulose was produced using base bleaching method by sodium hypochlorite [NaOCl] to remove unorganized region of cellulose and lignin to create particles comprising of micro crystal and preparing of Nano crystalline cellulose from microcrystalline cellulose by acid hydrolysis and ultrasonic treatment. The Nano crystalline and microcrystalline cellulose characterized by AFM, FTIR, XRD and TGA. FT-IR spectra of microcrystalline cellules and Nano cr

The study  was conducted to evaluate  the anti fungal activity of

water and alcohol ic  extracts (cold and  hot) and the crude alkaloid

extracts  of  leaves, seeds  and  roots  of  Zygophyllum  fabago  plant against a standard isolate of C. albicans and an isolate of A. jlavus which was proved to produce aflatoxins. Investigation of presence of active antimicrobial compounds in this plant parts was carried out, crude al kaloid extract was also separated using TLC technique. The antifungal activity of all these extracts was estimated against the two fungi.  Results showed  variation  in  anti fungal

The present study was conducted to estimate the incidence, clinical findings, cytological and histopathological characteristics of spontaneously occurring skin neoplasms in dogs. A total of 40 grossly suspected cases of cutaneous and subcutaneous tumors were gathered during the period from July 2016 to August 2018 from male and female dogs in Baghdad city. Dogs with skin neoplasia revealed various clinical signs, and their ages were older than 5 years to 15 years. German shepherd 30% followed by Terrier dogs 25% were more influenced than other breeds. Concerning tumor features, the majority of neoplasms had solitary lesion 70%, regular shapes 65% with black color 55%. The tumors frequently occurred on fore-limbs and abdomen, and 80% of them

Celery and coriander are vastly applied in modern medicine and traditionally because various medicinal and nutritional benefits depend on their medicinal characteristics. The study aimed to detect, isolate and compare extracts contents of phenolic acids (caffeic and p-coumaric acids) in ethyl acetate fraction of fresh and dry aerial parts of coriander (Coriandrum sativum L.) and celery (Apium graveolens L.) of the Apiaceae family. The extraction of these constituents was carried out by maceration method using 70% ethanol and fractionation was done by using petroleum ether, and ethyl acetate. The existence of caffeic and p-coumaric acids in aerial part extracts of two plants was identified by thin-layer chromatography (TLC) and high-

The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

Culture heritage reflects nation’s legacy and therefore should be protected from damage in order to pass it to future generations. Recently, such protection can be applied by 3D digitization techniques such as conservation, restoration, documentation, etc. The 3D digitalization of heritage assets has encountered numerous focus in the last two decades due to the development in data capturing techniques and technological advancement in 3D remote sensing (RS) approaches such as photogrammetry and laser scanning. However, the abundance of 3D information resources and spatial data modelling and analysis methods have urged stakeholders to adopt intelligent 3D dat

The present investigation aims to determine the effects of aflatoxin B1 (AFB1) on biotransformation and antioxidant genes and the protective effects of curcumin, present in turmeric (Curcuma longa) powder (TMP). Specifically, the study included four groups of albino mice were fed for 30 days on diet Group I: Control, Group II: animals fed on the conventional basal diet supplemented with 0.5% food grade TMP that supplied 74 mg/kg total curcuminoids. Group III contained animals reared on conventional basal diet supplemented with 1.0 ppm AFB1 supplied by ground aflatoxin culture material (760 ppm AFB1). Finally, Group IV comprised of albino mice fed with basal diet supplemented with 1.0 ppm AFB1 and 0.5% TMP that supplied 74 mg/kg of the