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.
New schiff bases series (VIII) a-e and 1,3-thiazolidin-4-one derivatives (IX) a-e containing the 1,2,4-triazole and 1,3,4-thiazazole rings were synthesized and screening their biological activities. These compounds were identified via Fourier transform infrared (FT-IR) spectra, some via Proton nuclear magnetic resonance (1H-NMR) and mass spectra. The biological results indicated that all of these compounds did not reveal antibacterial effectiveness against (Escherichia coli and Klebsiella species) (G-). Some of these compounds showed moderate antibacterial activity against (Staphylococcus aureus, and Staphylococcus epidermidis) (G+), and all compounds exhibited moderate activity against Candida albicans.
The present study was conducted to determine the optimum conditions required for lipase enzyme activity extracted from germinated sunflower seeds, including temperature, pH, agitation, time of incubation, enzyme concentration, substrate type, and concentrations of mineral salts and EDTA. Optimum pH, temperature and time of incubation required for lipase stability were also determined. The results showede optimum lipase activity (3.251U/ml) wasund at 30 ÌŠC and pH 7 after 20 minutes of incubation when using 1 ml lipase enzyme with 0.02 ml of CaCl2 (10 mM) at 100 rpm of agitation and in the presence of olive oil as the substrate for enzyme reaction. EDTA appeared to have inhibitory effects, while Ca+2 and Mg+2 have stimulatory effec
... Show MoreThis study was designed for isolation and molecular identification of Nontuberculous Mycobacterium (NTM) from fish during the period between October and December 2017 from Karbla province, Iraq. This study included 200 fresh fish samples from four different species including Spondyliosoma cantharus, Liza abu, Carassius carassius and Cyprinuscarpio. Three samples of each fish were taken including gills, muscles and all internal organs. The samples were processed by decontamination, concentration of 4% sodium hydroxide, and 0.1 ml of sediment was streaking on Löwenstein Johnson (LJ) media; then the bacterial cultures were incubated at 28-30 °C for 3days up to 4 weeks and suspected colonies were stained with acid fast stain to confir
... Show MoreIn this study, synthesised new ligand: potassium 2,2'-(quinoxaline-2,3- diyl)bis(1-phenylhydrazinecarbodithioate) (L). The ligand synthesised by reacting N1,N2-dip-tolyloxalamide as the starting material with CS2 and KOH to add the CS2 group and then with phenylendiammine to achieve (L). The ligand used in the synthesis of complexes with (CoII, NiII and CdII). The new ligand and its complexes characterised by FT-IR, UV-Vis, 1H, 13C-NMR, Mass spectroscopy, and elemental analysis, in addition to the above techniques were using magnetic moment, atomic absorption, chloride content, and melting point to describe the metal complexes.
This study was conducted to isolate and identify killer yeast Hanseniaspora uvarum from dates vinegar and measurement the ability of this yeast to produce killer toxin. The antimicrobial activity of the concentrated supernatant containing partially purified concentrated killer toxin was also detected against several pathogenic bacteria and yeast species, which includes two types of yeast Rhodotorula mucilaginosa and Candida tropicalis and four human pathogenic bacteria Staphylococcus aureus, Escherichia coli, Klebsiella pneumoniae and Pseudomonas aeurginosa. In addition, the antagonistic activity of examined yeast have been studied toward four types of fungi, where two are pathogenic
... Show MoreThe efficient removal of dissolved organic compounds (DOC) from wastewater has become a major environmental concern because of its high toxicity even at low concentrations. Therefore, a technique was needed to reduce these pollutants. Ion exchange technology (IE) was used with AmberliteTM IR120 Na, AmberliteTM IR96RF, and AmberliteTM IR402, firstly by using anion and mixed bed system, where the following variables are investigated for the process of adsorption: The height of the bed in column (8,10 and 14 cm), different concentrations of (DOC) content at constant flow rate. The use of an ion exchanger unit (continuous system) with three columns (cation, anion, and mixed bed) was studied.
... Show MoreYersinia enterocolitica has ranked a third among the pathogens that most frequently cause gastrointestinal disorders transmitted to humans through food materials, especially contaminated meats. The meat infected with Yersinia enterocolitica had no change in apparent texture or smell. The aim of this research is to survey the frequency of Y. enterocolitica in ovine meat, compare their ratio of infection between the season, To carry out this study (125) samples of local ovine meat were collected by random sampling from the middle region of Iraq. The samples were divided into two groups steak and mince, then many microbiological tests (culture, & staining, biochemical Tests Api 20E, Vitik 2 and species-specific PCR amplicon for 16S RNA gene) w
... Show MoreCorncob is an agricultural biomass waste that was widely investigated as an adsorbent of contaminants after transforming it into activated carbon. In this research carbonization and chemical activation processes were achieved to synthesize corncob-activated carbon (CAC). Many pretreatment steps including crushing, grinding, and drying to obtain corncob powder were performed before the carbonization step. The carbonization of corncob powder has occurred in the absence of air at a temperature of 500 °C. The chemical activation was accomplished by using HCl as an acidic activation agent. Fourier transform infrared spectroscopy (FT-IR), scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer–Emmett–Teller (BET) facilitate
... Show MoreThe Mannich base ligand was synthesized in an ethanol medium through a condensation reaction of 2-mercaptobenzimidazole and ciprofloxacin at room temperature. Subsequently, several metal complexes of this ligand were prepared. To characterize both the base ligand and the metal complexes, various techniques were employed, including elemental analysis, FT-IR spectroscopy, UV-Vis spectroscopy, molar conductivity measurements, magnetic moment determination, and melting point analysis. The results were shown that the metal complexes formed have the formula [Cr(L)2Cl2] Cl.H2O and [Rh(L)2(H2O)2] Cl3.H2O, where L= mannich base ligand. Based on spectroscopic analytical, coordination with metal ions involves the 'N' donor atom of mannich base
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