natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

Adsorption techniques are widely used to remove organics pollutants from waste water particularly, when using low cost adsorbent available in Iraq. Al-Khriet powder which was found in legs of Typha Domingensis is used as bio sorbent for removing phenolic compounds from aqueous solution. The influence of adsorbent dosage and contact time on removal percentage and adsorb ate amount of phenol and 4- nitro phenol onto Al-Khriet were studied. The highest adsorption capacity was for 4-nitrophenol 91.5% than for phenol 82% with 50 mg/L concentration, 0.5 gm. dosage of adsorbent and pH 6 under a batch condition. The experimental data were tested using different isotherm models. The results show that Freundlich model resulted in the best fit also

This study aims to show the  effectiveness of immobilization of Chlorella green algae biomass in the form of bead for the removal of lead ions from synthetic polluted water  at various operational parameters such as pH (2–6), biosorbent dosage (0.5–20 g/L) and initial concentration (10–100 mg/L). More than 90 % removal efficiency was achieved. FTIR and SEM-EDX analysis of the biosorbent before and after sorption show differences in the functional groups on the adsorbent surface. Langmuir and Freundlich equilibrium isotherm, pseudo-first-order and pseudo-second-order kinetic models were applied to the experimental and results and show good conformity with Langmuir isotherm model and pseudo-second-order kinetic model with c

The development of economic and environmentally friendly extractants to recover cobalt metal is required due to the increasing demand for this metal. In this study, solvent extraction of Co(II) from aqueous solution using a mixture of N,N0-carbonyl difatty amides (CDFAs) synthesised from palm oil as the extractant was carried out. The effects of various parameters such as acid, contact time, extractant concentration, metal ion concentration and stripping agent and the separation of Co(II) from other metal ions such as Fe(II), Ni(II), Zn(III) and Cd(II) were investigated. It was found that the extraction of Co(II) into the organic phase involved the formation of 1:1 complexes. Co(II) was successfully separated from commonly associated metal

The ability of Cr (VI) removal from aqueous solution using date palm fibers (leef) was investigated .The effects of pH, contact time, sorbets concentration and initial  metal ions concentration on the biosorption were investigated.

The residual concentration of Cr (VI) in solution was determined colorimetrically using spectrophotometer at wave length 540 nm .The biosorption was pH-dependent, the optimum pH was 7 and adsorption isotherms obtained fitted well with Langmuir isotherms .The Langmuir equation obtained was Ce/Cs = 79.99 Ce-77.39, the correlation factor was 0.908.These results indicate that date palm fibers (leef) has a potential effect for the uptake of Cr (VI) from industrial waste water.

The study aims to build a water quality index that fits the Iraqi aquatic systems and reflects the environmental reality of Iraqi water. The developed Iraqi Water Quality Index (IQWQI) includes physical and chemical components. To build the IQWQI, Delphi method was used to communicate with local and global experts in water quality indices for their opinion regarding the best and most important parameter we can use in building the index and the established weight of each parameter. From the data obtained in this study, 70% were used for building the model and 30% for evaluating the model. Multiple scenarios were applied to the model inputs to study the effects of increasing parameters. The model was built 4 by 4 until it reached 17 parame

This research aims at identifying the communicative habits and content reflections on the communication process, especially the young audience which is one of the main group for whom the announcements are made. Because young people face life with passion and aspiration making them respond to each effect used by the media in the design of the advertising using all the effective techniques, attractive methods for young children like depending on drama, technical tricks, music and logos easily to be remembered and responded to the desires of the young in their entertainment. This research also aims at identifying the impact of the internet as a channel of commercial advertising on the purchasing behavior of young people at the universities

Zirconia ceramic restoration (ZCR) has a higher fracture incidence rate than metal ceramic restoration. Different surface treatments were used to improve fracture performance of ZCR such as grit blasting (GB) by aluminium oxide powder. This type of surface treatment generate residual stresses on veneering ceramic causing crack initiation and ending with a fracture. In order to overcome the stress generated by GB, zirconia surface coating is used as a surface treatment to improve fracture resistance and to accommodate stresses along the ZCR layers. Fifty zirconia ceramic crowns were fabricated and divided according to the type of surface treatment into three groups; the first group is (ZG), involving 20 cores were coated with a mixture of pa

The current study investigated the stability and the extraction efficiency of emulsion liquid membrane (ELM) for Abamectin pesticide removal from aqueous solution. The stability was investigated in terms of droplet emulsion size distribution and emulsion breakage percent. The proposed ELM included a mixture of corn oil and kerosene (1:1) as a diluent, Span 80 (sorbitan monooleate) as a surfactant and hydrochloric acid (HCl) as a stripping agent without utilizing a carrier agent. Parameters such as homogenizer speed, surfactant concentration, emulsification time and internal to organic volume ratio (I/O) were evaluated. Results show that the lower droplet size of 0.9 µm and higher stable emulsion in terms of breakage percent of 1.12 % were