The aim of the current research is to study the effect of adding green tea to the edible film prepared from the whey protein isolate on the effectiveness of microorganisms and evaluating the of antimicrobial effectiveness of these films on Iraqi soft cheese packaging during the nine days of storage as an alternative to commercial packaging. At the beginning of the study, the minimum inhibitory concentration was measured by calculate the diameter of the zone of inhibition on growth of the bacteria and it's included the group of Gram negative bacteria (Escherichia coli, Salmonella spp, Pseudomonas Aeruginosa) and the group of Gram positive bacteria (Staphylococcus Aureus, Bacillus spp) and a yeast (Candida Albican). Where the diameter of the halos formed (11, 20, 10, 7, 14, 16) respectively. The changes in the microbial numbers were also observed during the storage period. In this study, two treatments of Iraqi soft cheese were used. The first treatment of the cheese was uncoated as a control treatment (T1 treatment) & the second treatment of the cheese (T2 treatment) was coated with the film of the whey protein supported by the green tea extract.The results of the experiments were conducted to estimate the numbers of microorganisms indicate that there are significant differences in the last days of storage Between the two treatments and at a significant level of 0.05 in both the total count bacteria and total coliform bacteria and staphylococcus number, The numbers of bacteria have decreased about 1-2 Logarithmic CFU/gm, and approximately 2-3 Logarithmic CFU/gm in relation to the number of staphylococcus aureus. It was also found that there were significant differences at a significant level of 0.05 Between the T2 treatment of Iraqi soft cheese models compared to the T2 treatment for the number of sychrotrophic bacteria and the reduction in numbers was approximately 2-3 Logarithmic CFU/gm, and the number of molds and yeast decreased by 0.5-1.5 Logarithmic CFU/gm, The treatment of cheese packaging has increased the age of cheese the results of the sensory evaluation of T1 (non-coated cheese) and T2 were improved that the coated cheese was obtained a higher grades during the storage period.
The exploitation of all available resources and benefiting from them is one of the most important problems facing the decision makers at the present time. In order to exploit these resources, it is necessary to organize the conflicting objectives, which is the main work in the project management, which enables the development of a plan that decision makers can use to shorten the total completion time and reduce the total cost of the project. Through the use of modern scientific techniques, and therefore the researcher using the critical path method using the technology of programming goals to find more efficient ways to make appropriate decisions where the researcher worked to solve the problems in the construction of the Departm
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The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta
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TV drama has gone through many developmental stages until it reached and settled in the form of TV series of thirty episodes. Alongside the development of the TV technologies and the widespread of satellite channels, the form of the TV drama has changed and the series has consisted of two parts and then parts multiplied until they amounted to ten parts and more. This form of TV drama has become an artistic phenomenon, that once the series is displayed on one of the channels and achieves a noticeable success, its producers work to produce a second part of that series and so on. This form of TV drama has remained away from being researched.
This has urged the researcher to accomplish this study entitled (TV series of multiple parts fro
Abstract
This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev
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Allah legislated marriage and made it dwelling, fellowship and mercy between
the two couples, Prophet Moh'd (peace of Allah and blessing be upon him) ordered a
husband to look after his wife, treat her with full charity and make love with here
every kindly. On the other hand, he ordered a wife to obey her husband and respect
him deeply, nevertheless, some obstacles may sometimes be appeared within the life
of their marriage, this may be caused by either a husband or a wife. This problem is
called lifely disobedience (AL-Noshooz).
In the other words, this means that a wife begins to hate her husband, refuse his orders
and not obey him.
In brief, they hate each other which leads to some marks appear in their
m
This research aims at studying the relation between fair value and the Financial Reports Quality to achieve a number of aims such as :-
1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.
2-Give a general definition for fair value in the accounting via analyzing the theoretical aspects that relates the subject and the scientific bases on which the relating accounting treatment depend.
3- Exhibit the characteristics that could be added by the fair value to the accounting Information .
The study problem is summarized in that the e
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The research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a
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