Preferred Language
Articles
/
jih-226
Optimization of Citric acid production from Locally isolate fungus Aspergillus niger by solid state fermentation
...Show More Authors

  This study aimed to obtain an isolate of a mold that has well characteristic for production of citric acid from raw materials available locally by solid-state fermentation and determination of the optimum conditions for production .Fourteen mold isolates producing acid were obtained from different sources, involved decayed fruits and soils. These isolates were subjected to initial qualitative screening followed by secondary quantitative screening In secondary screening a method combined between the submerged fermentation and solid-state fermentation was followed using a piece of sponge saturated by nutrients required for growth and production of acid. It was found that the isolate of A7 was the highest producer for citric acid than any other isolates including three standard isolates obtained from the Laboratory of Biotechnology/ College of Agriculture. Morphological analysis under the light microscope and cultural characteristics on solid media showed that the isolate A7 belongs to Aspergillus niger. Different raw materials were used for the production of citric acid from this isolate by solid-state fermentation included sunflower waste, wheat bran, rice bran as well as ground corn. It  was found that the latter was better than others,therefore  it was used for optimization of production conditions of the acid. The optimum conditions were achieved on ground corn moistened with water at a ratio 1:0.75 with an initial pH 3 inoculated with 107 spores/ml during an incubation time of 3 days at 25 C0..The productivity of   citric acid under these conditions was 20.8 gm/100 gm of the media. Supporting the media with 1% of yeast extract and adding 3% of methanol to moisten solution was found to increase the productivity to 23.0 g /100 g, while the effect of ethanol was limited. Citric acid produced in this study was detected quantitatively and qualitatively by High Performance Liquid Chromatography (HPLC) and it was found that the amount of citric acid produced after three days of incubation under optimum production conditions was ١٣٫٥٤ gm/ 100 gm of media. This value was less than that estimated by the chemical method using pyridine. It was also noted that, beside citric acid, there was another compound produced in visible quantity. Although this compound was not recognized in this study, it is thought to be any of organic acids of Kreb's cycle and this compound may be interact with citric acid when determined by pyridine. According to results of determination of citric acid by HPLC it can be said that the actual production of citric acid was as mentioned above (13.54 gm/ 100 gm) but not as estimated by the chemical method using pyridine   

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of local tax revenues in financing local development: Case Study of Tebessa State for the Period[2010-2014[
...Show More Authors

Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of material flow cost accounting in reducing the cost of products - an applied study in Diyala State Company
...Show More Authors

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 27 2020
Journal Name
Journal Of Physics: Conference Series
Investigation of the State Vectors and Prediction of the Orbital Elements for Spot-6 Satellite during 1300 periods with Perturbations
...Show More Authors
Abstract<p>Computer simulations were carried out to investigate the dependence of the main perturbation parameters (Sun and Moon attractions, solar radiation pressure, atmosphere drag, and geopotential of Earth) on the orbital behavior of satellite. In this simulation, the Cowell method for accelerations technique was adopted, the equation of motion with perturbation was solved by 4<sup>th</sup> order Runge-Kutta method with step (1/50000) of period to obtain the state vectors for position and velocity. The results of this simulation have been compared with data that available on TLEs (NORD data in two line elements). The results of state vectors for satellites (Cartosat-2B, Gsat-14 an</p> ... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Commitment of Public Companies in disclosure requirement of Financial Statement: Analysis Study in State Company for Leather Industries (SCLI)
...Show More Authors

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue
...Show More Authors

The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Dimensions of Virtuous Leadership and its Effect on organizational conflict: Applied Research on State Property Departmentin Al-Najaf Governorate
...Show More Authors

This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive-constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R2, t, p). Many results have been concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necess

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Journal Of Engineering
Digital Orthophoto Production Using Close-Range Photographs for High Curved Objects
...Show More Authors

Orthophoto provides a significant alternative capability for the presentation of architectural or archaeological applications. Although orthophoto production from airphotography of high or lower altitudes is considered to be typical, the close range applications for the large-scale survey of statue or art masterpiece or any kind of monuments still contain a lot of interesting issues to be investigated.

In this paper a test was carried out for the production of large scale orthophoto of highly curved surface, using a statue constructed of some kind of stones. In this test we use stereo photographs to produce the orthophoto in stead of single photo and DTM, by applying the DLT mathematical relationship as base formula in differenti

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Planning the main production tables using the correct binary programming method
...Show More Authors

This research include building mathematical models for aggregating planning and shorting planning by using integer programming technique for planning master production scheduling in order to control on the operating production for manufacturing companies to achieve their objectives of increasing the efficiency of utilizing resources and reduce storage and  improving customers service  through  deliver in the actual dates and reducing delays.

View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Heliyon
Heterogeneously catalyzed transesterification reaction using waste snail shell for biodiesel production
...Show More Authors

Biodiesel as an attractive energy source; a low-cost and green synthesis technique was utilized for biodiesel preparation via waste cooking oil methanolysis using waste snail shell derived catalyst. The present work aimed to investigate the production of biodiesel fuel from waste materials. The catalyst was greenly synthesized from waste snail shells throughout a calcination process at different calcination time of 2–4 h and temperature of 750–950 ◦C. The catalyst samples were characterized using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Energy Dispersive X-ray (EDX), and Fourier Transform Infrared (FT-IR). The reaction variables varying in the range of 10:1–30:1 M ratio of MeOH: oil, 3–11 wt% catalyst loading, 50–

... Show More
View Publication
Scopus (12)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Compare Prediction by Autoregressive Integrated Moving Average Model from first order with Exponential Weighted Moving Average
...Show More Authors

The prediction process of time series for some time-related phenomena, in particular, the autoregressive integrated moving average(ARIMA) models is one of the important topics in the theory of time series analysis in the applied statistics. Perhaps its importance lies in the basic stages in analyzing of the structure or modeling and the conditions that must be provided in the stochastic process. This paper deals with two methods of predicting the first was a special case of autoregressive integrated moving average which is ARIMA (0,1,1) if the value of the parameter equal to zero, then it is called Random Walk model, the second was the exponential weighted moving average (EWMA). It was implemented in the data of the monthly traff

... Show More
View Publication Preview PDF
Crossref