The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

Bulk polycrystalline samples have been prepared by the two-step solid state reaction process. It has been observed that as grown Tl2-xHgxSr2Ca2Cu3O10+δ (with x = 0, 0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.8, 1) corresponds to the 2223 phase. It has been found that Tc varies with Hg content .The optimum Tc is about 120K for the composition Tl1.6Hg0.4Sr2Ca2Cu3O10+δ.The microstructure for Tl1.6Hg0.4Sr2Ca2Cu3O10+δ observed to be most dense and this phase exhibits the highest stability.

Chalcopyrite thin films ternary Silver Indium Diselenide AgInSe2 (AIS) pure and Aluminum Al doped with ratio 0.03 was prepared using thermal evaporation with a vacuum of 7*10-6 torr on glass with (400) nm thickness for study the structural and optical properties. X-ray diffraction was used to show the inflance of Al ratio dopant on structural properties. X-ray diffraction show that thin films AIS pure, Al doped at RT and annealing at 573 K are polycrystalline with tetragonal structure with preferential orientation (112). raise the crystallinity degree. AFM used to study the effect of Al on surfaces roughness and Grain Size Optical properties such as the optical band gap, absorption coefficient, Extinction coefficient, refractive ind

In this research the natural frequency of a cracked simple supported beam (the crack is in many places and in different depths) is investigated analytically, experimentally and numerically by ANSYS program, and the results are compared. The beam is made of iron with dimensions of L*W*H= (0.84*0.02* 0.02m), and density = 7680kg/m³, E=200Gpa. A comparison made between analytical results from ANSYS with experimental results, where the biggest error percentage is about (7.2 %) in crack position (42 cm) and (6 mm) depth. Between Rayleigh method with experimental results the biggest error percentage is about (6.4 %) for the same crack position and depth. From the error percentages it could be concluded that the Rayleigh method gives

Vitamin D is a fat-soluble vitamin with antioxidant and DNA protecting properties , Levofloxacin is a member of the fluoroquinolone drug class, Its broad-spectrum bactericidal effect affects both Gram-positive and Gram-negative bacteria.

The goal of the study is to analyze the haematology analysis in rats received levofloxacin and show the preventive impact of vitamin D3 by analyzing the haematology parameters: packed cell volume (PCV), mean corpuscular hemoglobin concentration(MCHC),haemoglobin (HB), red blood cell (RBC), mean corpuscular volume (MCV),meancorpuscular haemoglobin(MCH), WBC ,differential WBC, and Platelets.

The study included 42 rats divided into 6 groups each group 7 rats. group I negative control

In this work, magnesium aluminate spinel (MA) (MgO 28 wt%, Al2O3 72 wt%) stoichiometric compound , were synthesized via solid state reaction (SSR) Single firing stage, and the impact of sintering on the physical properties and thermal properties as well as the fine structure and morphology of the ceramic product were examined. The Spinel samples were pressed at of (14 MPa) and sintering soaking time (2h). The effect of adding oxide titania (TiO2) was studied. The obtained powders were calcined at a temperature range of 1200 and 1400 °C. The calcined samples spinel were characterized by XRD, it showed the presence of developed spinel phase end also showed that the best catalyst is titania. The SEM image showed the high sintering temperat

The experiment was conducted using Potato( Solanum tuberosum L.) at the eastern Radwaniyah at private field during fall season 2020/2021 and spring 2021 to study the effect of nitrogen levels to 350, 275, 200 kg N h-1 ( N1, N2, N3) and phosphorous to 100, 180, 360 kg P2O5 h-1 ( P1, P2, P3) and potassium to 100, 200, 300 kg K2O h-1 ( K1, K2, K3) to vegetative growth and yield of industrial potato, The seeds of the hybrid potato Sinora, Class A, were planted in the fall season on 15/9/2020 and Elite in the spring season on 31/1/2021. The experimental fertilizers were added in four batches and in proportions according to the stages of plant age, Factorial experiment with RCBD using three replications. The results showed that changing t

    Hartha Formation is an overburdened horizon in the X-oilfield which generates a lot of Non-Productive Time (NPT) associated with drilling mud losses. This study has been conducted to investigate the loss events in this formation as well as to provide geological interpretations based on datasets from nine wells in this field of interest. The interpretation was based on different analyses including wireline logs, cuttings descriptions, image logs, and analog data. Seismic and coherency data were also used to formulate the geological interpretations and calibrate that with the loss events of the Hartha Fm.

   The results revealed that the upper part of the Hartha Fm. was identified as an interval capable of creating potentia

Summary of the research Family violence, its causes and effects on society (women and children). Search Goal: The current research aims to identify: 1. Causes of family and social violence (for children and women). 2. How to process. research importance : Domestic violence is a major and devastating problem that has a negative and direct impact on children in particular and women or mothers in general. The problem of domestic violence is linked to many factors and individual, social, economic, psychological and environmental variables, which makes one theory that claims to be inaccurate. It is difficult to understand the nature of family violence without linking it to some of the concepts related to it. The negative effects that may lead