Evaluation of accounting Guide for State Accounts 

The concept of accounting guide for state accounts is to develop government accounting system in Iraq so as meet government wishes, needs and to find an approach of a united accounting. The basic idea of accounting guide for state accounts is to achieve a completion of accounting circulation of a governmental unit which doesn’t have a full accounting circulation. The governmental unit has satisfied with preparing monthly budget reviews, then sending them to the Ministry of finance, and the Ministry on its turn has conducted final calculation preparations on the country's level as a whole. Thus the concept of this research appears.  It is an e

    The aim of the current study is to demonstrate the effect of honey on the sperms characteristics (sperm concentration, sperm motility, grade of activity and sperm normal morphology) as well as pregnancy rate in mice. Sperms were obtained from caudal epididymis of male mice and prepared by adding10% of honey to the IVF medium using direct sperms activation technique for 30 minute incubation period before artificial insemination.

    The study revealed a significant (P > 0.05) increase in active sperm motility (grade A and grade B) 49% and pregnancy rate 53.3% in female mice artificially inseminated with sperms. On the other hand, there were no significant differences in sperm con

Cyanobacteria are prokaryotic photosynthetic communities which are used in biofertilization of many plants especially rice plant. Cyanobacteria play a vital role to increase the plant's ability for salinity tolerance. Salinity is a worldwide problem which affects the growth and productivity of crops. In this work three cyanobacteria strains (Nostoc calcicola, Anabaena variabilis, and Nostoc linkia) were isolated from saline soil at Kafr El-Sheikh Governorate; North Egypt. The propagated cyanobacteria strains were used to withstand salinity of the soil and increase rice plant growth (Giza 178). The length of roots and shoot seedlings was measured for seven and forty days of cultivation, respectively. The results of this investigation showed

This research was carried out in quail in the laboratory of histopathology diseases during four months. The objectives of this study was to detecting the effects of the addition of the alcohol extract of ginger to ovary tissue of quail. The two groups of birds were in almost similar weights and were placed in cages. Each group consisted of 8 quails. The first group (control group) fed on regular feeding without adding alcoholic extract of ginger. The second group (treated group) fed on the same normal food after adding the alcohol extract of ginger at a concentration of 300 mg / kg. The results indicated that ginger have positive effects on folliculogenesis.

Atenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended.  A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56

This study aimed to investigate the effect of oral administration of pomegranate seed oil on diabetic in male rabbits. A total of 32 adult male rabbits.6 months old weighting 1-2kg were divided in to four equal groups. G- Control (negative) Rabbits were received olive oil, G2- (control positive) Rabbits were received (30 mg/kg B.W/daily of the Pomegranate seed oil orally and daily for 45 day. G3-Rabbits were received (150mg/kg of Alloxan injected Intraperitonealy, G4-Rabbits were received the same dose orally of the Pomegranate seed oil four 45 days. There is significant increase (Insulin, Insulin resistance) and decreased glucose in group received Pomegranate seed oil (G4) as compared with G3 (diabetic group). On conclusion, the administra

Dam break is series phenomenon that can result in fatal consequences and loss of properties. Unfortunately, the observed consequences can only be available after the dam breaks. Therefore, it is important to anticipate what will happen prior to dam break to issue suitable warning and locate the possible risk areas. This study attempts to simulate the case of dam break in Blue Nile at Roseires dam and see its consequences downstream. Roseires dam lies at a distance of 630 km south of Khartoum, Sennar dam lies at about 260 km downstream of Roseires dam. In this study hydraulic model is developed based of Hydraulic Engineering Centre (HEC), River Analysis System (RAS), and HEC- RAS. The HEC-RAS based model is calibrated and validated usi

The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.

The current study aims to investigate the effect of the interaction between the use of the improve strategy in teaching mathematics and the level of academic achievement on the acquisition of algebraic concepts and habits of mind among tenth-grade students in Oman. The study adopted the experimental method, based on a quasi-experimental design with two groups: experimental and control groups and pre-post-measurement. The study sample consisted of (28) 10th-grade students as an experimental group and 26 of 10th-grade students as a control group in Al-Tufail bin Amr School in South Al Batinah. The differences in the pretest and posttest gains were analyzed using mean, standard deviation, ANCOVA, t-test, effect size (eta-square), and two-wa