A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o

Removal of Congo red, Rhodamine B, and Dispers Blue dyes from water solution have been achieved using Flint Clay as an adsorbent. The adsorption was studied as a function of contact time, adsorbent dose, pH, and temperature under batch adsorption technique. The equilibrium data fit with Langmuir, Freundlich and Toth models of adsorption and the linear regression coefficient R2 was used to elucidate the best fitting isotherm model. Different thermodynamic parameters, namely Gibb’s free energy, enthalpy and entropy of the on-going adsorption process have also been evaluated. Batch technique has been employed for the kinetic measurements and the adsorption of the three dyes follows a second order rate kinetics. The kinetic investigations al

The current study included the isolation, purification and cultivation of blue-green alga Oscillatoria pseudogeminata G.Schmidle from soil using the BG-11liquid culture medium for 60 days of cultivation. The growth constant (k) and generation time (G) were measured which (K=0.144) and (G=2.09 days).

Microcystins were purified and determined qualitatively and quantitatively from this alga by using the technique of enzyme linked immunosorbent assay (Elisa Kits). The alga showed the ability to produce microcystins in concentration reached 1.47 µg/L for each 50 mg DW. Tomato plants (Lycopersicon esculentum) aged two months were irrigated with three concentrations of purified microcystins 0.5 , 3.0 and 6.0

This research represents a practical attempt applied to calibrate and verify a hydraulic model for the Blue Nile River. The calibration procedures are performed using the observed data for a previous period and comparing them with the calibration results while verification requirements are achieved with the application of the observed data for another future period and comparing them with the verification results. The study objective covered a relationship of the river terrain with the distance between the assumed points of the dam failures along the river length. The computed model values and the observed data should conform to the theoretical analysis and the overall verification performance of the model by comparing i

This research represents a practical attempt applied to calibrate and verify a hydraulic model for the Blue Nile River. The calibration procedures are performed using the observed data for a previous period and comparing them with the calibration results while verification requirements are achieved with the application of the observed data for another future period and comparing them with the verification results. The study objective covered a relationship of the river terrain with the distance between the assumed points of the dam failures along the river length. The computed model values and the observed data should conform to the theoretical analysis and the overall verification performance of the model by comparing it with anothe

The remove of direct blue (DB71) anionic dye on flint clay in aqueous solution was investigated by using a batch system for various dye concentrations. The contact time, pH, adsorbent dose, and temperature was studied under batch adsorption technique. The data of adsorption equilibrium fit with isotherm Langmuar and Freiundlich ,when the correlation coefficient used to elucidate the best fitting isotherm model. The thermodynamic parameters such as, ?Hº ,?Sº and ?Gº. Thermodynamic analysis indicated that the sorption of the dyes onto Flint clay was endothermic and spontaneous.

Gundelia, a genus of flowering plants native to the Mediterranean region, particularly in Iraq, holds promise as a sustainable adsorbent for the treatment of dye-polluted water. This study explores the potential of Gundelia seeds (GS) waste as a biobased adsorbent for removing methylene blue dye from synthesized wastewater. Utilizing various analytical techniques, including scanning electron microscopy (SEM), Fourier transform infrared (FTIR) spectroscopy, and X-ray diffraction analysis (XRD), we assessed GS as an active adsorbent with performance comparable to fabricated and expensive composites. Key parameters such as pH (3-11), pH at the point of zero charge, temperature (298-328 K), dose (0.02-0.1 g), dye concentration (10-50 ppm), and

Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

A nonlinear filter for smoothing color and gray images
corrupted by Gaussian noise is presented in this paper. The proposed
filter designed to reduce the noise in the R,G, and B bands of the
color images and preserving the edges. This filter applied in order to
prepare images for further processing such as edge detection and
image segmentation.
The results of computer simulations show that the proposed
filter gave satisfactory results when compared with the results of
conventional filters such as Gaussian low pass filter and median filter
by using Cross Correlation Coefficient (ccc) criteria.