The effect of gamma rays on males and females ofCallasobruchus maculatus and Trogoderma granarium which were irradiated as 1-3 days old adults was investigated. The results revealed that the percent egg hatch for both pests was zero ,and average number of egg (34.2,21.5) for both pests respectively where their males where irradiated with 0.18 kGy and mated with unirradiated females. While the percent of egg hatch and the average number of egg (zero,21,3) respectively when the females where irradiated with 0.18 and 0.15 kGy and mated to unirradiated males for C. maculatus and T. granarium respectively. Furthermore, the results showed that the percent of eggs hatch and average number of egg was ( zero,22.7) for C. maculatus when both sexes i

Klebsiella pneumoniae are Gram-negative which cause many diseases such as urinary tract infections, respiratory tract infections and septicemia. Inulinase is an enzyme used in food manufacture and pharmaceuticals. Inulinase is used in decreasing lipid ratio and, cholesterol in blood and considered as a prebiotic factor inside intestine. Many microorganisms can produce inulinase, such as yeast, fungi and bacteria; among such bacteria: Bacillus spp., Arthrobacter spp., and Pseudomonas spp. but there are no studies about inulinase production by K. pneumoniae have been reported. So the current study aims at investing the ability of producing and purification inulinase by K. pneumoniae. Method: K. pneumoniae were isolated from many hospitals and

This study reports the fabrication of tin oxide (SnO₂) thin films using pulsed laser deposition (PLD). The effect of ⁶⁰Co (300, 900, and 1200 Gy) gamma radiation on the structural, morphological, and optical features is systematically demonstrated using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), atomic force microscopy (AFM), and ultraviolet-visible light analysis (UV-Vis), respectively In XRD tests, the size of the crystallites decreased from 45.5 to 40.8 nm for the control samples and from 1200 Gy to 60Co for the irradiated samples. Using FESEM analysis, the particle diameter revealed a similar trend to that attained using XRD; in particular, the average diameters were 93.8 and

تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

Since the beginning of the second decade of the twenty-first century, Saudi Arabia tried to pursue an open foreign policy towards many countries in the Horn of Africa, especially with Ethiopia and Somalia, due to the geostrategic qualities that these two countries possess.Despite the development of Saudi foreign policy towards Ethiopia and Somalia, it was soon affected by the tension after the events that the Gulf states went through, that is, the Qatari crisis with Saudi Arabia,especially after most of the countries of the Horn of Africa adhered to a policy of neutrality towards the Gulf-Gulf crisis.

Thus it is expected that despite the geographical proximity and the historical, economic and political relations between Saudi Ara

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

Objective: To identify of the effect of the different concentrations of the special liquid (for mixing the investment, Gilvest)
and mixed with water/powder ratio on setting time of phosphate–bonded investment.
Method and materials: The present study is (60) specimens made from phosphate bonded investment divided into (4)
groups (control and experimental groups), (15) specimens for each group. The Gillmore needle device is used to setting
time of phosphate bonded investment mixed with different concentration of Gilvest and water.
Results: Showed that there is a high significant difference (P<0.01) between each groups in the ANOVA test and a
significant difference (P<0.05) between the group (A) and control group i