The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

  Seven [35%] and five [25%] Serratia marcescens  isolates were obtained out of 20 samples of lettuce and 20 samples of spinach, respectively, taken from different locations in a farm in Baghdad city. The isolate that produced chitinase in higher level was chosen to purify chitinase through several stages of purification including: ammonium sulfate precipitation, DEAE- sephadex ion exchange chromatograpgy and sephadex G-200 gel filtration with 89.5- fold purification and 30% recovery.       The purified chitinase was characterized and the molecular weight of enzyme was 59000 daltons by using gel filtration chromatography. The optimum pH and temperature of the purified chitinase were 6.0 and 50°

Condensation of 4-methoxybenzoyl hydrazine with 4- aminobenzoic acid in the presence of POCl3 gave the oxadiazole derivative [III] .This compound was demethylated with aluminium chloride to give series of 2- (4-hydroxy phenyl)-5-(4-amino phenyl)
1,3,4-oxadiazole [IV]. Series of Schiff s bases [V]n were synthesized by the condensation of compound [IV] with 4-n-alkoxy benzaldehyde in the presence of glacial acetic acid. Condensation of compounds [VI]n.  with adipoyl chloride in dry pyridine leads to the formation of a new homologous series [VI]n. The structures of the synthesized compounds were confirmed by physical and spectral means The new compounds [VI]n have been screened for their antibacterial activities . The results

Synthesis of new nucleoside analogues of the type : 3¢ , 3¢ - gem – di – C – nitromethly , expected to have useful application in the chemotherapeutic treatment of AIDS , cancer and microbial infections. The synthesis involved the condensation of the appropriate sugar derivative ( i.e . 3¢ , 3¢ –  gem – di – C – nitromethly – 1–  ribofuranose ) with nitrogen bases , such as , uracil and theophllin following a multi step scheme starting from diacetone golucose (1) (scheme 1) .The prepared compound were identified by spectroscopic methods ; ir , mass , ¹H and ¹³C nmr.

     Polyacetal was synthesized from the reaction of Polyethylene glycol with4- dimethylaminobenzaldehyde.Polymer metal complex was synthesized by the reaction with Ag⁺; polymer blend with polyvinyl alcohol was synthesized solution casting technique. All synthesized compounds were characterized by FT-IR in addition to the antimicrobial activity. The FT-IR spectra indicate the formation of the polyacetal. The DSC resultsindicatethe thermal stability regarding the synthesized polymer blends. The synthesized polyacetal, its metal complex and PA blend against four types of bacteria (gram+ve) Staphylococcus aureas, Bacillus subtilis and (gram –ve)Klebsiella pneumoniae, Escherichia Coli w

Biomedical alloy 316L stainless steel enhancing to replace biological tissue or to help stabilize a biological structure, such as bone tissue, enhancing were coated with deposition a thin layer of silver nanoparticles as anti-bacterial materials by using DC- magnetron sputtering device. The morphology surface of The growth nanostructure under the influence of different working pressure were studied by atomic force microscope. The average grain size decrease but roughness of the silver thin layer was increased with‖ ―increasing the working pressure. The thickness of silver thin layer was increased from 107 nm at 0.08 mbar to 126 nm at 1.1 mbar. Antimicrobial activity of silver thin layers at different working pressure were studied. Th

Campsis grandiflora (Bignoniaceae) is a fast growing deciduous climber, the dried flowers have been used as a carminative, blood tonic, and febrifuge in Chinese traditional medicine. This plant has an anti-inflammatory, anti-oxidant, anti-depressant, and anti-bacterial effect; with a beneficial role in stagnant blood and endometriosis conditions. In this study, the detection of beta-sitosterol in the hexane extract of Iraqi C.grandiflora flowers was performed using thin layer chromatography (TLC) and high performance liquid chromatography(HPLC); while the isolation done by preparative layer chromatography then structure elucidation of isolated compound was done by FTIR and ¹HNMR. Furthermore, assessment of th

Some new cyclic imides are prepared by the reaction of ampicillin drug with different cyclic anhydrides as a first step to form amic acids for ampicillin drug. The second step includes the reaction of prepared amic acids with acetic anhydride and anhydrous sodium acetate with heating in THF as a solvent to give cyclic imide compounds. These compounds are identified by melting points, FT-IR, 1H-NMR, and biological activity