Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Silver nanoparticles synthesized by different species

Through my acquaintance with the literature of Iraqi women, specifically during the first half of the twentieth century, I noticed a lack of interest in this type of literature, which forms part of our literary history. Therefore, I decided to date this literature and extract its output from the stomachs of newspapers and magazines, so that readers can see it and remember the names of the Iraqi poets who defied the difficulties in order to participate in the literary movement and who made their contributions in the field of literature.
The truth is that the forgotten poets of Iraq are many, and I mention them, for example, but not limited to, Wadi’a Al-Shabibi, Wadi’a Taha Najm, Fiyah Abu Qalam, and others. Ibtihaj Atta Amin, Sabi

   The new C-5 schiff bases derived from D-erythroascorbic acid contaning pyrimidine unit were synthesized by condensation of D-erythroascorbic acid with aromatic amine (containing pyrimidine unit)in dry benzene using glacial acetic acid as a catalyst.               D-erythroascorbic acid was synthesized by four steps(Schem 1), while the aromatic amine which is containing oxopyrimidine or thiopyrimidine synthesized by the reaction of chalcone urea or thiourea in acid or basic medium, respectively  .              The structure of synthesized compounds have been characterized by their melting

 Two series of Schiff Bases [VI]n and thiazolidin-4-one derivatives[VII]n were synthesized by many steps starting from cyclization of 4- hydroxyacetophenon with thiourea in iodine to yield 1,3-thiazole compound which was reacted with pentoxy bromide in anhydrous potassium carbonate to converted compound[II] and this reacted with Phenol to yield azo compound[III]. The azo compound reacted with ethyl chloro acetate in basic medium to get a new easter compound[IV]  which is converted to their acid hydrazid[V]. The later compound condensation with n-alkoxy benzaldehyde to give new Schiff bases[VI]n . Imine group undergoes addition cyclization with thioglycolic acid to get thiazolidinone compounds[VII]n .Also, two new series of Schi

An experiment was conducted in a greenhouse - research station B - College of Agricultural Engineering Sciences, University of Baghdad, during the fall season of 2018 with the aim of propagating and initially studying the field performance of 18 and 20 potential potato lines derived from Rivera and Arizona cv. after in vitro exposure of nodal segments to different dosages of gamma rays (0, 10, 20, and 30 Gray) and EMS (0, 10, 20, and 30 mM). Each control cultivar and their derived lines were independently cultured in plastic bags according to the RCBD, with three replications. The results showed that the highest plant height and number of leaves were obtained from Arizona derived lines which gave 60.11 cm and 25.30 leaves.plant-1 in

characteristic tissues and cells, exerting their pharmacological aspects and alleviating a lot of diseased processes. Accordingly, this research is about introducing some isatins to be nucleophilically attacked at C3 forming products of azomethine ylide functionality. These iminium compounds were made by allowing certain isatins to be reacted with the secondary amino acid, proline, at acetic acid and methanol medium and then collected after purification to be identified with total Leukocyte count (TLC) and melting point. The structural characterization was performed by fourier-transform infrared spectroscopy (FTIR), proton nuclear magnetic resonance (1H-NMR), and community health nursing (CHN) analysis. The microbiological evaluatio

    The current study was designed to investigate the occurrence of aflatoxin B1 in thirty two samples of fish feedstuff were collected randomly from some Iraqi local markets using ELISA technique. Aflatoxin B1 was detected in thirty samples and the concentration of toxin ranged from 50 ppb to 1000 ppb.  

   Microwave and ozone were used for detoxification of aflatoxin B1 from sample with highest concentration (1000 ppb), two degree of temperature and two times (50°C and 100°C for 5 minute and 10 minute to each degree) of microwave, also two doses and two times (2 g and 4 g for 5 minute and 10 minute to each dose) of ozone gas were used.

   Degradation of aflatoxin B1 by

Two series of Schiff Bases [VI]n and thiazolidin-4-one derivatives[VII]n were synthesized by many steps starting from cyclization of 4- hydroxyacetophenon with thiourea in iodine to yield 1,3-thiazole compound which was reacted with pentoxy bromide in anhydrous potassium carbonate to converted compound[II] and this reacted with Phenol to yield azo compound[III]. The azo compound reacted with ethyl chloro acetate in basic medium to get a new easter compound[IV] which is converted to their acid hydrazid[V]. The later compound condensation with n-alkoxy benzaldehyde to give new Schiff bases[VI]n . Imine group undergoes addition cyclization with thioglycolic acid to get thiazolidinone compounds[VII]n .Also, two new series of Schiff Bases [XII]n