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.
The 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 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 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 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.
Yersinia 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 MoreThis paper includes the modification of the attapulgite by precipitation of iron and aluminum compounds . Attapulgite (Atta) and modified attapulgite (Atta-m) clays are characterized by many techniques ( FTIR , XRD ,SEM with EDX ) .The attapulgite clay before and after modification were used as the adsorbents for adsorption of methyl green (MG) . The results Indicate ,that the percentage of removal (MG) at equilibrium by using (Atta) and (Atta-m) clay were reached to 94% and 97% respectively. Indicating that the clay modification process was in addition to a relative improvement in the adsorption potential of the clay after modification.
Inflammatory bowel disease (IBD) a chronic inflammatory condition of the gastrointestinal tract characterized by alternating episodes of clinical relapse and remission (Wallace, 2014), with Crohn's disease (CD) and ulcerative colitis (UC) being the two primary subtypes (Souza, 2016). The present study was achieved in Baghdad teaching hospital from November 2021 to June 2022 to prove if the diagnostic marker of Crohn’s disease (CD) (IL-6, CRP and Calprotectin( are rises in saliva as in sera and if there are significant difference in the levels of those markers between the Crohn’s disease (CD)group and control group.
The recent study was measured the levels of C-reactive protein (CRP), Interleukin-6 (IL6
... Show MoreBacteriocins were partially purified by ammonium sulphate 50% concentraction, bacteriocin activity of Pediococcus acidilactici-FMAC278 was 25600 U/ml with 5.8 folds and 7.6% yeild, the activity decrease to 12800 U/ml after dialysis with 6.3 folds and 3% yield, On the other hand the bacteriocin activity of Weissella paramesenteroides-DFR6 was 12800 U/ml with 2.7 folds and 8.8% yeild, after dialysis the activity became 6400 U/ml with 5.1 fold and 3.4% yield, Chicken Sausage were made by adding 0.25, 0.5 and 1% particaly purified bacteriocin to study its effect on microorganisms and increasing shelf life of Sausage. It is found that bacterial numbers were decreased after 3 days of storage at refrigerator at 0.5% conc. While the molds decrea
... Show MoreThe aim of this study was the discrimination of Salmonella isolated from chicken and their feed and drinking water for the epidemiological control of salmonellosis. Totally, 289 samples, including 217 chicken cloaca swabs, 46 water, and 26 feed samples were collected from five different farms in Karbala governorate, Iraq. Conventional bacteriology tests, API 20E, Vitek 2, and serology were used for bacterial identification. Random amplified polymorphic DNA (RAPD)-polymerase chain reaction (PCR) was applied to analyze the genetic relationships among Salmonella isolates. The isolation rate of Salmonella spp. was 21.1% (61/289). While the water samples constituted the highest rate (30.4%), a rate of
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