The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high amounts of money. The research aims to develop a proposed program to audit the activity of research and exploration for natural resources and evaluating them according to the financial reporting standard No. (6) and to show the impact of the application of this standard on the data of the sample company to determine any of the exploration and evaluation expenditure that must be recognized as an asset and which should be recognized as an expense as well as the extent of the disclosure of financial statements based on the international standard No. (6) for research and exploration expenses for the purpose of knowing the financial position of the company.
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Hysterothylacium is one of the most important nematode parasites parasitizing fish, and it's the most diverse species nematodes of marine parasites, these species attach to the intestinal wall via their mouth lips adaptation. In the present study, seven out of 56 fish specimens (12.5 %) were found to be infected by the adult worms of Greasy grouper fishes Orangespotted grouper Epinephelus coioides (Forsskål, 1775)from locations of marine coastal water, Arabian Gulf, Iraq. A new recorded of Hysterothylacium spp. collected are morphologically described, genetically and Sccaning Electron Microscope (SEM) images for new systematic observations, on dorsal labium, su
... Show MoreMagnetohydrodynamic (MHD) effects of unsteady blood flow on Casson fluid through an artery with overlapping stenosis were investigated. The nonlinear governing equations accompanied by the appropriate boundary conditions were discretized and solved based on a finite difference technique, using the pressure correction method with MAC algorithm. Moreover, blood flow characteristics, such as the velocity profile, pressure drop, wall shear stress, and patterns of streamlines, are presented graphically and inspected thoroughly for understanding the blood flow phenomena in the stenosed artery.
The adsorption study of thymol, was carried out at (25±0.1) °C, using granulated surfactant modified Iraqi Na – montmorillonite clay (initiated modified bentonite); in a down-flow packed column, the modified mineral was characterized by FT-IR spectroscopy. A linear calibration graph for thymol was obtained, which obey Beer's law in the concentration range of 5-50 mg/L at 274 nm against reagent blank. Single-factor-at-a-time approach; showed that the equilibrium time required for complete adsorption was 45 minute with flow rate (4.0drop/ mint). The adsorption of thymol increased with rising pH of the adsorbate solution, increase of solute uptake when the initial adsor
... Show MoreThe present study was designed to investigate the possibility of exploiting the interspecies interaction of microbial cells in order to enhance the production of prodigiosin by local isolate S. marcescens S23. Prodigiosin is a promising drug owing to its characteristics of antibacterial, antifungal, immunosuppressive and anticancer activities. S. marcescens S23 was isolated from soil sample and already recognized via morphological, biochemical and molecular identification process. The first step was to detect the optimal conditions for maximum prodigiosin production using chemically defined liquid medium. The results revealed that the optimal conditions for prodigiosin production were sucrose as carbon source; peptone as nitrogen source;
... Show MoreIndustrial dyes are major pollutants in wastewater and river water with an initial visible concentration of 1 mg/L. Recent studies have shown the possibility of using polyphenol oxidase in catalytic biological treatment due to its ability to oxidize a large number of dyes and pollutants in wastewater and the flexibility to work in wide ranges of temperature, pH and salinity. It is easy availability as well as the low economic cost resulting from its use in biological treatments, this enzyme polyphenol oxidase was used. The findings in this study showed that the extraction of polyphenol oxidase (PPO) from potato peel was homogenized with potassium phosphate buffer (0.1 M, pH 7) at a ratio of 1:10 (weight: volume) for two min. The res
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In the present investigation, the synthesis of copper nanoparticles from green tea was attempted and investigated for its capacity to adsorb drugs (Ciprofloxacin). The copper nanoparticles (Cu-NPs) were characterized by different techniques of analysis such as scanning electron microscopy (SEM) images, atomic force microscope (AFM), blumenauer-emmer-teller (BET), fourier transform infrared (FTIR) spectroscopy, and zeta potentials techniques. Cu-NPs lie in the mesoporous material category with a diameter in the range of 2-50 nm. The aqueous solution was investigated for the removal of ciprofloxacin (CIP) with green tea-synthesized Cu-NPs. The results showed that ciprofloxacin efficiency depe
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