The use of ultraviolet rays is one of the methods of treating surface contamination of many foods especially pickles. however, there are some side effects to its use, especially in high percentage oil food products, it is necessary to determine the appropriate doses and time periods to avoid deterioration of its oil physicochemical characteristics. this study was conducted to see the effect of ultraviolet rays 15W on some chemical properties of olive oil when using it to preserve green olive pickles, treated for 5, 10 and 15 min daily. green olive fruits Iraqi variety (al-ashrasi), in season (2020-2021) were pickled using Spanish style, the best time period to preventing characteristics changes on oil extracted form treated pickles was tested. the results of this study showed the chemical tests for the oil extracted from pickled olives during the fermentation stages. the results recorded after 30 day pickling condition for acid number (FFA) for control (untreated with UV) was 1.62%, while the other treatments which treated with ultraviolet rays for 5, 10 and 15 min daily recorded 0.41, 0.44 and 0.46% respectively. peroxide value of control treatment, recorded a significant increase (p≤0.05)), it amounted to 2.59 meq O2/kg oil, while treated samples were recorded 0,53, 0.56 and 0.56 respectively, thus because high contaminants in control may get hydrolysis enzymes of doses of ultraviolet rays in 15W for a period of 5 min daily was the best treatment. a high percentage of thiobarbituric acid (TBA) in the control treatment compared to the rest of the other treatments.
تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي
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The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process
The gas chromatography (GC) method in analytical chemistry is a quick and accurate method to detect volatile components like ethanol. A method for determining volatile components known as Headspace chromatography (HS-GC) was developed along with an internal standard method (ISM) to identify ethanol in fermented broth in the laboratory. The aim of this research is determining the concentration of ethanol in fermented broth using capillary column (ZB-1). This method can analyze ethanol concentrations in the fermented medium broth ranging from 10 to 200 g/L. The validation of this method was done in order to obtain the results to be of high precision and the significant, precision was represented as the relative standard deviation (RSD) which
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Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.
The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods wer
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Abstract
The leases, are regarded as one of the most controversial accounting issues in recent years, since they represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve
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The conservation of natural resources such as water is one of the areas that sustainable agriculture seeks to preserve, rationalize its use and protect it from pollution, because water is a specific factor for agriculture. Despite Iraq's possession of two international rivers, the Tigris and the Euphrates, which pour into the Shatt Al-Arab, it suffers from water shortages in recent times, As a result of several reasons combined, including water policies initiated by the riparian countries to reduce the quantities of water coming from the two rivers to Iraq, led by neighbor Turkey through the construction of dams and reservoirs and the establishment of irrigation projects, as well as climate changes from rising temperatures and lo
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(1)
The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.
After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which
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