The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

This work involves the synthesis and characterization of asymmetrical pyromellitdiimide
derivatives [IV]a-f
by four sequence steps selective reaction . One mole of pyromellitic dianhydride
was reacted with one mole of various primary aromatic amines [ 4-nitro aniline , 4-chloro aniline , 4-toludine and 4-anisidine] in excess of dry acetone to produce six compounds (N-substituted-pyromellitamic monoacid) [I]a-f . These new compounds [I]a-d were converted to the corresponding
N- substituted- pyromellitmonoimide [II]a-d via their heating at (80-90)
0
C in sodium acetate-acetic
anhydride mixture .
The compounds [II]a-f
were allowed to react with one mole of another primary amines in
excess of dry acetone t

A new series polymers was synthesized from reaction starting material Bisacodyl A or [(2-Pyridinylmethylene) di-4, 1-phenylene di acetate] with hydrogen bromide, then the products were polymerized by addition polymerization from used adipoyl and glutaroyl chloride. The structure of these compounds was characterized by FT-IR, melting points, TLC, X-Ray, DSC and 1H-NMR for starting material. These compounds were also screened for their antibacterial activists?

Animal fats are a good, promising and ethical alternative source for biodiesel production, but they need more complex treatments than vegetable oils. Iraqi butchery plants waste fats (sheep fat) which are suggested as feedstock to produce biodiesel. This type of fat contains a large quantity of free fatty acids (FFAs) (acid number 49.13 mg KOH/g of fat). The direct transesterification of such fats produce high amount of soap instead of desired biodiesel, so a pre-treatment step (to reduce FFAs) is necessary before transesterification. This step was done by esterification of the free fatty acids in the fat by adding ethanol and using 1% acid catalyst (H2SO4) for 30 minutes. The results showed that the acid number of sheep fat after pre-tr

Catalase (EC 1.11.1.6) is a well known enzyme which exists in almost all living creatures exposing to oxygen (such as plants, bacteria, and animals). It is a very necessary enzyme to protect the cell from oxidative detriment by reactive oxygen species (ROS). The aim of this study is the partial purification and characterization of Catalase enzyme from Banana peels. In this study, fresh banana peels are treated with 70 % ethanol ,further separated with chloroform ,water and ethyl acetate respectively .The supernatant of the enzymatic sample which is treated with chloroform is loaded into gel filtration column with Sephadex G-100 (1.0 x 90 cm) equilibrated with pH7 buffer media (phosphate buffer 0.1 M). Kinetic studies of the purified en

     Nanoparticles produced by plants are preferred in the medical field for its safe and unpolluted product; it is also accepted as an ecofriendly, non-expensive, and non-toxic nanomaterial. In this study, silver nitrate was successfully used to produce silver nanoparticles (AgNPs) by the use extractsof 4 different latex-producing plants which belong to 2 families (Moraceae and Euphorbiaceae). The synthesis was proved by Atomic Force Microscopy (AFM).The sizes of the AgNP grains were estimated by Granularity Cumulating Distribution (GCD). The results revealed the production of AgNPs in different sizes of 103 and 82 nm using the Moraceae family and 77 and74nm using the Euphorbiaceae

This work comprises the synthesis of 18 new N- substituted 5,10-
dihydrophenophosphazine.The diphenylamine was chosen as the starting material ,
which was reacted with phosphorus trichloride at elevated temperature (200-220)0C
for 6 hrs, followed by treating the reaction mixture with water to yield 5,10-
dihydrophenophosphazine-10-oxide(1), this was reacted with ethylchloroacetat to
obtain ethyl(5,10-dihydrophenophosphazine-10- oxide)acetate(2). Compound (2)
was converted to acid hydrazide by treating with hydrazine hydrate( 98% ) to obtain
5-(5,10-dihydrophenophosphazine) acetohydrazide-10-oxide (3). The acid hydrazid
was used to react with phenylisocyanat , phenylthioisocyanat to give (4,7)
respectively which

 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

A total of 172 clinical were obtained over 6 months. Klebsiella spp. was detected in 58 (33.7%) samples with a high percentage 29 (50%) in urine in female and low percentage 1(1.7%) in pus and burn swabs in male, and the vaginal swab was 1(1.7%). The female to male ratio was 3.1:1. PCR detection showed that 51(87.93%) out of 58 produce 108 bp. product with rpoB specific primer that represented K. pneumonia. Whereas 7(12.07%) showed PCR product with 343 bp by K. oxytoca specific primer (peh X), furthermore, the sequences of two selected isolates showed that the species related to K. oxytoca strain CAV1335, and to K. oxytoca strain CAV1374. Five selected isolates were re-tested by the gyr A primer, all were showed specific band product wit