This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This study has dealt with, the issue of classification of rural road network , in addition to prepare a suggested for the classification for this network in Iraq , this classification account , the specifications and characteristics of rural roads, population, and the range taking of settlements , then this classification was applied on the rural road network in the Najaf province there are four categories of classification ,the first is major arterial rural roads divided into two major arterial and minor arterial roads , while the second category collected roads which was divided into minor arterial roads and main collected roads. The third category was represented by Local Roads , it has been divided into paved roads and unpaved, the f

The core idea of this study revolves around the news coverage by Iraqi satellite channels regarding corruption issues and their implications on the public's perception of the political process. The researcher designed a content analysis form encompassing both primary and sub-categories of news bulletins from the channels, Dijlah and Al-Itijah, spanning from 01/06/2021 to 31/08/2021, using a comprehensive enumeration method. The chosen timeframe preceded the parliamentary elections held in October 2021. Employing a descriptive-analytical approach coupled with observation, the researcher derived results that met the study's objectives. Among these findings, news items enhanced with video content topped the categorie

The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the societ

The relationship between the clinical singes and some of the hematological and biochemical values in 126 cases of local breed and Shammi breed goats (from both sexes) diagnosed as cases of malnutrition from 230 goats examined .The clinical examination include (beside the general inspection and case history) body temperature, respiratory and pulse rates, mucus membranes skin and coat. Examination of the blood samples included RBCs count, Hb concentration, PCV % and values of cupper, magnesium, phosphorus, and potassium. The results showed that the mean body temperature of these goats was lower than in normal goats, while the respiratory and pulse rates were higher .Examination of blood revealed decrease in the means of RBCs counts ,Hb con

            A spectrophotometric- reverse flow injection analysis (rFIA) method has been proposed for the   determination of Nitrazepam (NIT) in pure and pharmaceutical preparations. The method is based upon the coupling reaction of NIT with a new reagent O-Coumaric acid (OCA) in the presence of sodium periodate in an aqueous solution. The blue color product was measured at 632 nm. The variation (chemical and physical parameters) related with reverse flow system were estimated. The linearity was over the range 15 - 450 µg/mL of NIT with detection limits and limit of quantification of 3.425 and 11.417 µg mL^-1 NIT,respectively. The sample throughput of 28 samples

In this paper the reinforced materials manufactured from steel continues fibers are used in Aluminum matrix to build a composite material. Most of researches concentrated on reinforced materials and its position in the matrix according to its size and distribution, and their effects on the magnitude of different kinds of the stresses, so this paper presents and concentrate on the geometrical shape of reinforced material and its effects on the internal stresses and strains on the composite strength using FEM as a method for analysis after loaded by certain force showing the deference magnitudes of stresses according to the different geometrical shapes of reinforced materials.