The genetic toxicity of aqueous and alcoholic extracts of seeds of Peganum harmala L. was evaluated on the onion roots ,using concentrations 10,25,50,100 and 200 % w/v of extracts and periods of exposure 24,48 and 74 hours. The results indicated that the Peganum harmala significantly decreased root growth rate of onion root at all concentrations and treatment periods in comparison to the control , the growth of the root decreased when increasing the extract concentration.The EC50value of aqueous extracts was 50% and for alcohol extract was 25% ,thus the alcohol extract was most effective in the growth rate of the roots from the aqueous extract. The results also indicated that the mitotic index of Allium cepa was significantly decreased when treated with aqueous and alcoholic extract,the mitotic index decreased when increasing the extract concentration. It was further noted that the mitoticindex was not significantly affected by increasing exposure periods.As the concentrations 25 and100% of aqueous and alcohol extracts respectively decrease MI below 50% in comparison with control ,these concentrations are considered semi lethal,while the concentration 200% for aqueous and alcoholic extract decrease the MI below 22% to the control considered lethal..Results showed that Peganum harmala seed extracts significantly decreased the prophase and significantly increased the Metaphase. High percentage of chromosomal aberrations ,in onion root was observed , which increased by increasing concentrations of extracts .The more chromosomal aberrations observed (stickiness, bridges, disturbed chromosome, and C-mitosis) ,the less frequent abnormalities observed (Shifting of poles, star chromosome, lagging chromosome and Polyploidy).
Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it
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