The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

Leuconostoc bacteria was isolated from local pickled cabbage (Brassica oleracea capitata) and identified as Leuconostoc mesenteroides by morphology,biochemical and physiological. The local isolated L. mesenteroides bacteria under the optimal conditions of dextran production showed that, the highly production of dextran was 7.7g achieved by using a modified natural media comprised of 100ml whey, 10g refined sugar, 0.5g heated yeast extract, 0.01g CaCl2, 0.001g MgSO4, 0.001g MnCl2 and 0.001g NaCl at pH 6 and 25̊C for 24 hr of fermentation and by using 1ᵡ106 cell/ml as initial inoculums volume. Some applications in food technology (Ice cream, Loaf, Ketchup and Beef preservation) have been performed with processed dextran. The result

The fouling depositions of crude oil stream were studied theoretically in a shell and tube heat exchanger to investigate the effect of depositions on the heat transfer process. The employed heat exchanger was with steam flowing in the inner tubes and crude oil in the shell at different velocities and bulk temperatures. It is assumed that fouling occurs only on the heated stream side (crude oil). The analysis was carried out for turbulent flow heat transfer conditions with wide range of Reynolds number, bulk temperature and time. Many previously proposed models for fouling resistance were employed to estimate a new model for fouling rate. It is found that the fouling rate and consequently the heat transfer coefficient were affected by Rey

Titanium alloy surface properties have an essential role in the interaction of dental implants with bone, and alteration of the surface of the implant could improve osseointegration. This study was designed to investigate the effect of different heat treatment temperatures on titanium alloy surface properties for dental implants. The effect of different temperatures of heat treatment (750°C, 850°C, 950°C and 1050°C) were investigated on the surface topography, surface chemistry, titanium oxide layer thickness, blood contact angle, & blood drop diameter of titanium alloy. The disks were prepared from titanium alloy (Ti-6Al-4V) and the samples were divided into five groups depending on the different temperatures of heat treatment. The hea

The present investigation deals with experimental study of three-phase direct-contact heat exchanger, for water-Freon R11 system, where water is the continuous phase (liquid) and Freon R11 (liquid-gas) is the dispersed phase. The test section consisted of a cylindrical Perspex column with inner diameter 8cm and 1.2m long, in which, water was to be confined. Liquid Freon R11 drops were injected into the hot water filled column, through a special design of distributors at the bottom of the column. The liquid Freon R11 drops rose on their way up and evaporated into two-phase bubbles at atmospheric pressure. The study was devoted to express the effect of process variables such as c

The efficiency of internal combustion engines (ICE) is usually about thirty percent of the total energy of the fuel. The residual energy is lost in the exhaust gas, the lubrication, and the cooling water in the radiators. Recently much of the researcher’s efforts have focused on taking advantage of wasted energy of the exhaust gas. Using a thermoelectric generator (TEG) is one of the promising ways. However, TEG depends entirely on the temperature difference, which may be offered by the exhaust muffler. An experimental test has been conducted to study the thermal performance of a different muffler internal design. The researchers resort to the use of lost energy in an ICE using TEG, which is one of the ways to take adv