The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.
Pyrolysis of virgin polyethylene plastics was studied in order to produce hydrocarbon liquid fuel. The pyrolysis process carried out for low and high-density polyethylene plastics in open system batch reactor in temperature range of 370 to 450°C.
Thermo-gravimetric analysis of the virgin plastics showed that the degradation ranges were between 326 and 495 °C. The results showed that the optimum temperature range of pyrolysis of polyethylene plastics that gives highest liquid yield (with specific gravity between 0.7844 and 0.7865) was 390 to 410 °C with reaction time of about 35 minutes. Fourier Transform Infrared spectroscopy gave a quite evidence that the produced hydrocarbon liquid fuel consisted ma
... Show MoreThis work was carried to study the capability of activated alumina from bauxite compared with activated carbon adsorption capability to reduce the color content from Al-Hilla Textile Company wastewater. Six dyes were studied from two types(reactive and dispersed) namely (blue, red, yellow) from wastewater and aqueous solutions.
Forty eight experiments were carried out to study the effect of various initial conditions (bed height, flow rate, initial concentration, pH value, temperature, and competitive adsorption) on adsorption process.
The results showed that the adsorption process using activated carbon insured a good degree of color reduction reaching (99.7%) and was better than activated bauxite which reached (95%).
The study aimed to purification of acid phosphatase (ACP) from sera of obesetype 2 diabetes mellitus patients, this study included from thirty T2DM patients and thirty control, purification process was done with several steps included precipitation with inorganic salt (NH4 ) 2SO4 30%-80%, dialysis, ion exchange chromatography by DEAE sepharose anion column and size exclusion chromatography by Sepharose 6B.ACP, BMI, FBS, HbA1c, Lipid profile, Urea, Creatinie, Insuline, Homa-IR were determined. Results showed the precipitate and concentrated protein appeared four peaks in ion exchange column. ACP located in the first and second peak with purification fold (21.1), (37.2) yield of enzyme and specific activity (173.3) IU/ml, which obtained a si
... Show MoreAbstract:
In this study a type of polymeric composites from melting poly propylene as a basic substance with Palm fronds powder were prepared. Evaluation of polymeric composites was done by studying some of it is mechanical properties, which included:Yong modulus (E), Impact Strength (I.S), Brinell hardness (B.H) and Compression Strength (C.S). The polymeric composites were studied before and after reinforcment by comparing between them. There was an increase in resistance of Yong modulus (E), Impact Strength (I.S), Brinell hardness (B.H) and compression Strength (C.S). Also, the effect of some acids were studied such as (HCl, H2
The increasing demand for energy has encouraged the development of renewable resources and environmentally benign fuel such as biodiesel. In this study, ethyl fatty esters (EFEs), a major component of biodiesel fuel, were synthesized from soybean oil using sodium ethoxide as a catalyst. By-products were glycerol and difatty acyl urea (DFAU), which has biological characteristics, as antibiotics and antifungal medications. Both EFEs and DFAU have been characterized using Fourier transform infrared (FTIR) spectroscopy, and 1H nuclear magnetic resonance (NMR) technique. The optimum conditions were studied as a function of reaction time, reactant molar ratios, catalyst percentage and the effect of organic solvents. The conversion ratio of soybea
... Show MoreThe present work involved two steps: the first step include Mannich reaction was carried out on 2- mercaptobenzimidazole using formaldehyde and different secondary amine or amide to gives the compounds(2-16). The secnd step include preparation of (Ethylbenzimidazoly-2-mercaptoacetate)(17) from the reaction of 2- mercaptobenzimidazole with ethylchloroacetate than prepared hydrazide derivative[18]from reaction of compound(17) with hydrazinehydrate. Followed Preparation of shiff bases(19-24) and there reaction with mercaptoacetic acid to give a new compounds containing thiazolidinderivetives(25-30).Structure confirmation of all prepared compound were proved using FTIR and element analysis (C.H.N.S) and mesurmentedmelting poi
... Show MoreNaturally occurring radioactive materials (NORM) contaminated sites at Al-Rumaila Iraqi oil fields have been characterized as a part of soil remediation project. Activity of radium isotopes in contaminated soil have been determined using gamma spectrometer High Purity Germanium detector (HPGe) and found to be very high for Al-Markezia, Al-Qurainat degassing stations and storage area at Khadhir Almay region. The activity concentration of samples ranges from 6474.11±563.8 Bq/kg to 1232.5±60.9 Bq/kg with mean value of 3853.3 Bq/kg for 226Ra, 843.59±8.39 Bq/kg to 302.2±9.2 Bq/kg with mean value of 572.9 Bq/kg for 232Th and 294.31±18.56 Bq/kg to 156.64±18.1 Bq/kg with mean value of 225.5 for 40K. S
... Show MoreThe aim of the research was to prepare the fields and items for safe environment scale form professional basketball players and coaches’ point of view. The researchers used the descriptive method on professional athletes of players and coaches from (11) clubs; for the pilot study (21) athletes were selected and for the building sample (103) athletes, and standardization sample (101) athletes from the participants in the Iraqi league (2018-2019). The scale of the safe environment was concluded with (6) fields and (52) items. The researchers came up with the safe environment scale from the point of view of professional basketball players and coaches. Finally the researchers recommended paying attention to providing safe environment for athl
... Show MoreIn this research, cyclic compounds derived from 2- furfural mercaptan (oxazole, triazoles) were synthesized, and their biological efficacy was measured and compared with standard drugs. Also, their effectiveness as anti-oxidant was measured and compared with ascorbic acid as a standard substance. Some of the synthesized compounds were deduced with good efficacy. © 2021 Sami Publishing Company. All rights reserved
Background: Mobile phones are approximately widely used everywhere like in hospital wards, clinics and universities as well as biomedical laboratories. They have become very important tool in students’ life. In contrast, these tools carry many harmful bacteria which are responsible for infectious diseases in human because they serve as a reservoir for different pathogens. Current study was aimed to isolate bacteria from students’ mobile phones at the Institute of Medical Technology/Al-Mansour/The Middle Technical University, Baghdad, Iraq. Also, the study investigated microbial resistance to many antimicrobial agents as well as the appropriate remedial measures. Method: Four hundred and fifty swabs from mobile phones were collected from
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