the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

Global warming has had considerable effects on vital ecosystems, which has also been caused by increased temperatures and CO₂ that follow changes in different abiotic factors, which poses threats to mangrove forests environment. This research was conducted to examine the physiological and morphological characteristics of the Rhizophora apiculata mangrove regarding higher air temperature for the variety of tree species that respond to climate change. Seedlings were cultivated for three months in regulated growth chambers with three varying temperatures of 38°C, 21°C under CO₂ at 450 ppm, and ambient CO₂ concentration i.e., 450 ± 20 ppm under average temperature at 28°C as the control condition

    The aqueous and methanol extracts of Salvia officinals and Salix acmoplylla traditionally used for the treatment of infections disease were tested for their active  against gram positive and gram negative bacteria isolated from wound  infection culture using the broth dilution and disc diffusion melhod. Results of   this study revealed the prescence of phytochemical which were  active  against gram positive and negative bacteria. Methanol extracts of both plants showed  the highest activity other the aqueous extract. The minimum inhibitory concentration (MIC) of the aqueous extracts on the test organism was  25- 100 mg\ml,while that of the  methanol extract was ranged betwee

     Pseudomonas aeruginosa produces an extracellular biofilm matrix that consists of nucleic acids, exopolysaccharides, lipid vesicles, and proteins. Alginate, Psl and Pel are three exopolysaccharides that constitute the main components in biofilm matrix, with many biological functions attributed to them, especially concerning the protection of the bacterial cell from antimicrobial agents and immune responses. A total of 25 gentamicin-resistant P. aeruginosa selected isolates were enrolled in this study. Biofilm development was observed in 96% of the isolates. In addition, the present results clarified the presence of pelA and pslA in all the studied isolates. The expression of these genes was very low. Even though all biof

Cephalexin and its derivatives are commonly utilized in the pharmaceutical and medicinal industry due to their biological and pharmaceutical activities, including anti-microbial, anti-cancer, anti-bacterial, and herbicidal activities as well as possessing high palatability and being useful for skin and joint infections. Interestingly, some organic drugs, including cephalexin, which exhibit toxicological and pharmacological properties, can be administered in forms of metal complexes. Many researchers have synthesized organic ligands derived from cephalexin in forms of Schiff bases and azo compounds which exhibited higher biological and medicinal properties when compared to cephalexin alone. One of the important features that make Schiff base

A batch and flow injection (FI) spectrophotometric methods are described for the determination of barbituric acid in aqueous and urine samples. The method is based on the oxidative coupling reaction of barbituric acid with 4-aminoantipyrine and potassium iodate to form purple water soluble stable product at λ 510 nm. Good linearity for both methods was obtained ranging from 2 to 60 μg mL−1, 5–100 μg mL−1 for batch and FI techniques, respectively. The limit of detection (signal/noise = 3) of 0.45 μg mL−1 for batch method and 0.48 μg mL−1 for FI analysis was obtained. The proposed methods were applied successfully for the determination of barbituric acid in tap water, river water, and urine samples with good recoveries of 99.92

Polyaniline films were successfully synthesized in this study using an oxidative polymerization method at temperatures ranging from 0 to 4 ° C. Polyaniline films were deposited using a single step of chemical oxidative polymerization rather than electrochemical polymerization. The polyaniline was examined using FTIR, XRD, SEM, AFM, and Four Point Probe. This result demonstrates that polyaniline synthesized using this method has a uniform morphology, small size (17 to 40) nm, high crystallinity, and high conductivity (9.42 s/cm).

Desert truffle is considered as a type of Syrian wild fungi that spreads heavily, and it occupies important rank in folk medicine, where its aqueous extract is used for the treatment of some eye and skin illnesses, and people prefer the use of black truffle. This work interested in studying of the most available species; Terfezia claveryi (black) and Tirmania pinoyi (white). The extracts of the two species of truffle were prepared by maceration with water, methanol, and ethanol 70%. Their total phenolic contents (TPC) and total flavonoid contents (TFC) were analyzed using Folin-ciocalteu and Aluminum chloride methods respectively, and their antioxidant activities was tested using 2,2-diphenyl-1-picrylhydrazyl (DPPH) and

Abstract

A sensitive, precise and reliable indirect spectrophotometric method for the determination of chlordiazepoxide (CDE) in pure and pharmaceutical dosage forms is described. The method is based on oxidative coupling reaction between amino group resulting from acidic decomposition of CDE with phenothiazine in the presence of sodium periodate to produce an intense green soluble dye that is stable and shows a maximum absorption at 602 nm. The calibration plot indicates that Beer’s law is obeyed over the concentration range of 0.1?50 µg/mL, with a molar absorptivity of 1×10⁴ L/mol cm and correlation coefficient of 0.9994.All the conditions that affecting on the stability and sensitivity of the fo

    Oyster mushroom (Pleurotus ostreatus (Jacq. ex Fr.) P. Kumm.) is involved in the destruction of dead wood which is the main place of settlement of several living organisms. After humification, dead wood also becomes an important component of forest soils.

    The purpose of the research is to study temperature and moisture conditions of extensive cultivation of oyster mushrooms on various wood substrates. To accomplish this goal, the following tasks were set: to determine the amount of effective stress temperatures and moisture content of substrates and their influence on the appearance of fruiting bodies of the oyster mushroom; to study the features of the extensive culti