This study includes applying chemical tests on cow, sheep and chicken bones including both hallow and flat. The results of chemical tests on bones mentioned the moisture percentage which was between 4.95-7.32 %, and it was noticed the difference in protein percentage among different kinds of bones, The highest protien percentage was 39.62 % in hallow chicken bones and the lowest was in hallow sheep bones 20.31%, at the same time, the highest Ash percentage was in hallow sheep bones48.11% , whereas the highest percentage of fat was in hallow cow bones 30%. The chemical and physical tests were conducted for extracted fat from hallow and flat bones for cows, sheeps and chicken. It was found that peroxide values (PV), and free fatty acids (FFA) tended to increase proportionally with extraction time at temperatures examined. The lowest values ware obtained after 3 hours as PVs were 0.93, 1.2, 1.0, 1.0, 1.33 and 1.46 meq/ kg oil respectively, FFA values were 0.15, 0.168, 0.187, 0.168, 0.206 and 0.225% respectively. The highest chemical indices for extracted fat from hallow and flat bones for cow and sheep was after 5 hours as PVs were 2.39, 1.8, 1.9, and 1.86 meq/ kg oil respectively, FFA values were 0.253, 0.300, 0.263 and 0.30% respectively. While, the highest chemical indices for extracted fat from hallow and flat chicken bones was after 4 hours, as PVs were 1.6 and 1.73 meq/ kg oil respectively, FFA values were 0.245 and 0.244% respectively. The obtained results showed values of smoking point tended to decrease proportionally as extraction time proceeding at different temperature used, highest values were recorded after extraction for 3 hours, smoking point values were 242.6, 231.33, 223.8, 217.66, 204.5and 204 °C respectively. The lowest physical values of fat extracted from hallow and flat bones of cow and sheep were obtained after 5 hours as the smoking point values were 230.33, 229.83, 203.4 and 204.83°C respectively. The lowest physical indices of fat extracted from hallow and flat chicken bones were obtained after 4 hours, as the smoking point values were 204 and 203.5 °C respectively.
The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am
Industrial product is one of the things of daily use and direct interaction with the user, so the ranges of its association to the user, took a varied and multiple aspects. The user today sees the products as things have specifications related directly to the psychology of the user, so he can reflects his values, principles and ideas on the composition of the total structure of the product, making them a means by which manifested the internal entity's of the user took an external materiality. And then counting the products being things excite positive feelings among different user was a natural result given the complexity of the relationship between the user and the industrial product. So pleasure is one important effects that result fro
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This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes 12 questions to measure the excellence of the hotel service. The research sample included 43 employees' responding to this
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Translating poetry is considered one of the most complicated types of translations. It
encounters many difficulties, the most important of which is the question of possibility or
impossibility of translating poetry. So, it is better to start by asking the following question: is
the translation of poetry possible? Or is it impossible? It is definitely a rhetorical question
because translation is as old as the presence of translated texts, which fills the shelves of
libraries. One can ask despite these difficulties, who would discourage people of the world
from translating poetry merely because it is fundamentally impossible? (Mann, 1970: 211)
The present paper will elaborate, in more detail, upon the necessary traits
The medicinal plants (Astragalus species) have been used traditionally as anti-inflammatory, antioxidant, and Anti-diabetics. The current research investigates the phytochemistry and some biological activity of methanol extract of different parts of Astragalus bruguieri Bioss., a wild medicinal plant grows on Safeen mountain, Erbil, Iraq. The methanol extracts of A. bruguieri were analyzed for total phenolic, flavonoid, and saponin contents. In-vitro antioxidant activity was analyzed by 2,2-diphenyl-1-picrylhydrazyl (DPPH) and 2,2'-azino-bis (3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) assays. Furthermore, the plant extracts were examined for in-vitro enzyme inhibitory activity and in-v
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In this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process, where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab
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The development of a reversed phase high performance liquid chromatography fluorescence method for the determination of the mycotoxins fumonisin B1 and fumonisin B2 by using silica-based monolithic column is described. The samples were first extracted using acetonitrile:water (50:50, v/v) and purified by using a C18 solid phase extraction-based clean-up column. Then, pre-column derivatization for the analyte using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol was carried out. The developed method involved optimization of mobile phase composition using methanol and phosphate buffer, injection volume, temperature and flow rate. The liquid chromatographic separation was performed using a reversed phase Chromolith® RP-18e column
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Image compression is a suitable technique to reduce the storage space of an image, increase the area of storage in the device, and speed up the transmission process. In this paper, a new idea for image compression is proposed to improve the performance of the Absolute Moment Block Truncation Coding (AMBTC) method depending on Weber's law condition to distinguish uniform blocks (i.e., low and constant details blocks) from non-uniform blocks in original images. Then, all elements in the bitmap of each uniform block are represented by zero. After that, the lossless method, which is Run Length method, is used for compressing the bits more, which represent the bitmap of these uniform blocks. Via this simple idea, the result is improving
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A new spectrophotometric method has been developed for the assay of olanzapine (OLN.) in pure and dosage forms. The method is based on the diazocoupling of (OLN.) with diazotized p-nitroaniline in alkaline medium to form a stable brown colored water-soluble azo dye with a maximum absorption at 405 nm. The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of (0.5-45.0 μg.mL-1) with a molar absorptivity of 1.5777×104 L.mol-1.cm-1. The limit of detection was 0.3148 μg.mL-1 and Sandell’s sensitivity value was 0.0198 μg.cm-2. The propose
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