As a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying and rectifying the current accounting processing in the State Company for Foodstuffs Trading according to the international accounting criterion No.(31) concerning the investment in the joint projects as well as setting up a proposed accounting framework about the investments in the Joint projects.
Milling process is a common machining operation that is used in the manufacturing of complex surfaces. Machining-induced residual stresses (RS) have a great impact on the performance of machined components and the surface quality in face milling operations with parameter cutting. The properties of engineering material as well as structural components, specifically fatigue life, deformation, impact resistance, corrosion resistance, and brittle fracture, can all be significantly influenced by residual stresses. Accordingly, controlling the distribution of residual stresses is indeed important to protect the piece and avoid failure. Most of the previous works inspected the material properties, tool parameters, or cutting parameters, bu
... Show MoreA simple and rapid high performance liquid chromatographic with fluorescence detection method for the determination of the aflatoxin B1, B2, G1 and G2 in peanuts, rice and chilli was developed. The sample was extracted using acetonitrile:water (90:10, v/v%) and then purified by using ISOLUTE multimode solid phase extraction. After the pre-column derivatisation, the analytes were separated within 3.7 min using Chromolith performance RP-18e (100–4.6 mm) monolithic column. To assess the possible effects of endogenous components in the food items, matrix-matched calibration was used for the quantification and validation. The recoveries of aflatoxins that were spiked into food samples were 86.38–104.5% and RSDs were <4.4%. The method was
... Show MoreAbstract. Hassan FM, Mahdi WM, Al-Haideri HH, Kamil DW. 2022. Identification of new species record of Cyanophyceae in Diyala River, Iraq based on 16S rRNA sequence data. Biodiversitas 23: 5239-5246. The biodiversity and water quality of the Diyala River require screening water in terms of biological contamination, because it is the only water source in Diyala City and is used for many purposes. This study aimed to identify a new species record of Cynaophyceae and emphasize the importance of using molecular methods beside classic morphological approaches, particularly in the water-shrinkage-aqua system. Five different sites along Diyala River were selected for Cyanophyceae identification. Morphological examination and 16S rRNA sequen
... Show MoreThis present study demonstrated that liver was involved in 14 %of typhoid patients manifesting with hepatomegaly. Elevation of serum enzymes in typhoid fever was presumably of a muscular origin, while elevation of liver enzyme was relatively less common. This study was performed on 30 female patients diagnosed by ultrasound (US) of abdomen, with paratyphoid A, ranged between (20-40) years compared with 30 healthy control .Patients volunteers were treated with appropriate antibiotics for 14 days and investigations were repeated 2-3 week after completion of treatment. Patients had clinical and biochemical evidence of hepatic dysfunction. The spectrum of hepatic involvement included hepatomegaly , jaundice, derangement of various hepatic func
... Show MoreIn this study, nickel cobaltite (NC) nanoparticles were created using the sol-gel process and used as an adsorbent to adsorb methyl green dye (MG) from aqueous solutions. The adequate preparation of nickel cobaltite nanoparticles was verified using FT-IR, SEM, and X-ray diffraction (XRD) studies. The crystalline particle size of NC nanoparticles was 10.53 nm. The effects of a number of experimental variables, such as temperature, adsorbent dosage, and contact time, were examined. The optimal contact time and adsorbent dosage were 120 minutes and 4.5 mg/L, respectively. Four kinetic models—an intraparticle diffusion, a pseudo-first-order equation, a pseudo-second-order equation, and the Boyd equation—were employed to monitor the adsorpti
... Show MoreIn this work, the effect of preparing a composite of copper oxide nanoparticles with carbon on some of its optical properties was studied. The composite preparing process was carried out by exploding graphite electrodes in an aqueous suspension of copper oxide. The properties of the plasma which is formed during the explosion were studied using emission spectroscopy in order to determine the most important elements that are present in the media. The electron’s density and their energy, which is the main factor in the composite process, were determined. The particle properties were studied before and after the exploding process. The XRD showed an additional peak in the copper oxides pattern corresponding to the hexagonal graphite struct
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