In this paper, we introduce the notions of Complete Pseudo Ideal, K-pseudo Ideal, Complete K-pseudo Ideal in pseudo Q-algebra. Also, we give some theorems and relationships among them are debated.

The species Spongilla lacustris was identified for the first time in Iraq, it was found during winter 1998 in an irrigation canal within the campus of the University of Baghdad (Jadiriah), water is drawn from Tigris river. The specimens were found in water samples of sizes ranging between 5-50 cm with yellowish color . It was found in two habitats , one as attached on submerged aquatic plant Ceratophyllum sp., and the other on the canal bottom (concret material). Some physico- chemical characters were determined including conductivity ,salinity , pH, total alkalinity, total hardness, Ca ,Mg ,anddissolved oxygen. Water quality was fresh , alkaline, hard and well aerated.

  The chalcones 1( a,b) were prepared by the reaction of  2- acetyl benzofuran with two aromatic aldehydes in the presence of alkaline media. These chalcones are used as starting material to obtain the  desired heterocyclic: pyrazolin, isoxazoline, pyrimidinthion, pyrimidinone, cyclohexanone and indazole derivatives. The structure of newly synthesized heterocyclic compounds were established on the basis of  their melting points, elemental analysis(C.H.N), FTIR and 1HMNR (for some of them) spectral data . The synthesized compounds have been screened for their antibacterial activities, they exhibited good antibacterial activity against Escherichia coli (G-) and Staphylococus aureus (G+) . 

In-vitro biological activities of the free new H4L ( indole-7-thiocarbohydrazone) ligand and its Ni(II), Pd(II) , Pt(II), Cu(II), Ag(I), Zn(II) and Cd(II) complexes are screened against two cancerous cell lines, that revealed significant activity only for [Cu2Cl2(H4L)2(PPh3)2] after 72 h treatment by the highest tested concentrations. The Copper(I) complex was characterized by X-ray Crystallography and the NMR spectra, whereas it has been confirmed to have momentous cytotoxicity against ovarian, breast cancerous cell lines (Caov-3, MCF-7). The apoptosis-inducing properties of the Cu(I) complex have been investigated through fluorescence microscopy visualization, DNA fragmentation analysis and propidium iodide flow cytometry.

Astragalus mesogitanus is a new recorded species for Iraqi flora, from Onobrychium genus section, was collected from Erbil district, all morphological features were described in details as well as some micromorphological character as the trichomes and were provided with dimensions and plates, section key was also updated which illustrated the importance of standard (corolla) trichomes in species identification. Keywords: Astragalus, Fabaceae, Iraq, New record, Onobrychium, Trichomes.

In this work 5-methylene-yl - (2-methy –oxazole-4-one) (1H) imidazole (1) were synthesized from the reaction of L-Histidine with acetic anhydride and which converted to the of 5-methylene-yl-(2-methyl 3-amino imidazole-4-one)-1H-imidazole (2) by reaction with hydrazine hydrate. Schiff bases (3-6) were synthesized from the reaction of compound (2) with different aromatic aldehyde. Reaction of compounds (3-6) with chloroacetyl chloride gives azetidinone one derivatives (7-10). These compounds were characterized by FT-IR and some of them with 1H-NMR and 13C-NMR spectroscopy.

Based on analyzing the properties of Bernstein polynomials, the extended orthonormal Bernstein polynomials, defined on the interval [0, 1] for n=7 is achieved. Another method for computing operational matrices of derivative and integration D_b and R_(n+1)^B respectively is presented. Also the result of the proposed method is compared with true answers to show the convergence and advantages of the new method.

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.

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