In this study, iron oxide nanoparticles (α-Fe₂O₃ NPs) were prepared using a readily available chili pepper plant extract from local markets. This study aims to evaluate the magnetic properties of α-Fe₂O₃ prepared in green chemistry from Capsicum plant extract. After several simple preparatory steps, such as washing and cutting, they were treated with an inorganic complex (potassium hexacyanoferrate) (K3[Fe(CN)₆]). In the first analytical step, the in vitro detection of the plant extract solution after reaction with the potassium hexacyanoferrate (III) complex revealed characteristic adsorption bands of the cyanide group, which disappeared upon complexation. The iron oxide NPs were characterized using various methods, including X

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

One of the most important problems in the oil production process and when its continuous flow, is emulsified oil (w/o emulsion), which in turn causes many problems, from the production line to the extended pipelines that are then transported to the oil refining process. It was observed that the nanomaterial (SiO₂) supported the separation process by adding it to the emulsion sample and showed a high separation rate with the demulsifiers (RB6000) and (sebamax) where the percentage of separation was greater than (90 and 80 )%  respectively, and less than that when dealing with (Sodium dodecyl sulfate and Diethylene glycol), the percentage of separation was (60% and 50%) respectively.

   The high proportion

Objectives: The present study aims at detecting the depression among nurses who provide care for infected patients with corona virus phenomenon and to find out relationships between the depression and their demographic characteristics of age, gender, marital status, type of family, education, and years of experience of nurses in heath institutions, infection by corona virus, and their participation in training courses.
Methodology: A descriptive study is established for a period from October 10th, 2020 to April 15th, 2021. The study is conducted on a purposive (non-probability) sample of (100) nurse who are providing care for patients with COVID-19 and they are selected from the isolation wards. The instrument of the study is develope

Objective: the aim of the study is to assess the knowledge and practices for nurses that working in
words of Ibn Al-kuff hospital for spinal cord injuries.
Methodology: descriptive study from the period of (1st of July to the 30th August 2005) about the
knowledge and practical management when autonomic dysreflexia syndrome affects those patients
whom sleeping in the words of this hospital and its relationship with some variables.
The sample of the study consists of (100) nurses male and females are selected purposively. a
questionnaire check list was designed for study purpose and applied by (test - retest) to improve the
reliability, the validity of the assessment was determined through a panel of experts.
The da

This study investigated the bioethanol production from green algae Chlorella vulgaris depending on its carbohydrate-enriched biomass. Four different phosphorous concentrations were employed to stimulate bioethanol production from Chlorella vulgaris. The impact of various phosphorous values on Chlorella vulgaris growth rate as well as primary product (carbohydrate) were evaluated. High performance liquid chromatography was utilized in this work. The stationary phase was identified as day 14, 12, 10 and 6 in treatments 6, 4, 2 and g/L, respectively. The findings suggest that the treatment without phosphorous addition had the highest record of carbohydrate content (22.64% dry weight) as well as the highest bioethanol yield (20.66% dry weight).