Animal fats are a good, promising and ethical alternative source for biodiesel production, but they need more complex treatments than vegetable oils. Iraqi butchery plants waste fats (sheep fat) which are suggested as feedstock to produce biodiesel. This type of fat contains a large quantity of free fatty acids (FFAs) (acid number 49.13 mg KOH/g of fat). The direct transesterification of such fats produce high amount of soap instead of desired biodiesel, so a pre-treatment step (to reduce FFAs) is necessary before transesterification. This step was done by esterification of the free fatty acids in the fat by adding ethanol and using 1% acid catalyst (H2SO4) for 30 minutes. The results showed that the acid number of sheep fat after pre-tr

Catalase (EC 1.11.1.6) is a well known enzyme which exists in almost all living creatures exposing to oxygen (such as plants, bacteria, and animals). It is a very necessary enzyme to protect the cell from oxidative detriment by reactive oxygen species (ROS). The aim of this study is the partial purification and characterization of Catalase enzyme from Banana peels. In this study, fresh banana peels are treated with 70 % ethanol ,further separated with chloroform ,water and ethyl acetate respectively .The supernatant of the enzymatic sample which is treated with chloroform is loaded into gel filtration column with Sephadex G-100 (1.0 x 90 cm) equilibrated with pH7 buffer media (phosphate buffer 0.1 M). Kinetic studies of the purified en

The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

Significant advances in horizontal well drilling technology have been made in recent years. The conventional productivity equations for single phase flowing at steady state conditions have been used and solved using Microsoft Excel for various reservoir properties and different horizontal well lengths.
The deviation between the actual field data, and that obtained by the software based on conventional equations have been adjusted to introduce some parameters inserted in the conventional equation.
The new formula for calculating flow efficiency was derived and applied with the best proposed values of coefficients ψ=0.7 and ω= 1.4. The simulated results fitted the field data.
Various reservoir and field parameters including late

An attempt was made to determine the insect parasites of cockroaches in Iraq. As a result of this survey three species of Hymenoptera representing two separate families, which have been reared from ootheca of cockroaches were recovered. These were: Evania dimidiata Fabricius, Evania appendigaster (Linnaeus) (Evaniidae) and Anastatus longicornis sp. n. (Eupelmidae) which described here as a new species from Iraq.

The main idea of this paper is to define other types of a fuzzy local function and study the advantages and differences between them in addition to discussing some definitions of finding new fuzzy topologies. Also in this research, a new type of fuzzy closure has been defined, where the relation between the new type and different types of fuzzy local function has been studied