The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

Albizia lebbeck biomass was used as an adsorbent material in the present study to remove methyl red dye from an aqueous solution. A central composite rotatable design model was used to predict the dye removal efficiency. The optimization was accomplished under a temperature and mixing control system (37?C) with different particle size of 300 and 600 ?m. Highest adsorption efficiencies were obtained at lower dye concentrations and lower weight of adsorbent. The adsorption time, more than 48 h, was found to have a negative effect on the removal efficiency due to secondary metabolites compounds. However, the adsorption time was found to have a positive effect at high dye concentrations and high adsorbent weight. The colour removal effi

Albizia lebbeck biomass was used as an adsorbent material in the present study to remove methyl red dye from an aqueous solution. A central composite rotatable design model was used to predict the dye removal efficiency. The optimization was accomplished under a temperature and mixing control system (37?C) with different particle size of 300 and 600 ?m. Highest adsorption efficiencies were obtained at lower dye concentrations and lower weight of adsorbent. The adsorption time, more than 48 h, was found to have a negative effect on the removal efficiency due to secondary metabolites compounds. However, the adsorption time was found to have a positive effect at high dye concentrations and high adsorbent weight. The colour removal effi

Constructing a fine 3D geomodel for complex giant reservoir is a crucial task for hydrocarbon volume assessment and guiding for optimal development. The case under study is Mishrif reservoir of Halfaya oil field, which is an Iraqi giant carbonate reservoir. Mishrif mainly consists of limestone rocks which belong to Late Cenomanian age. The average gross thickness of formation is about 400m. In this paper, a high-resolution 3D geological model has been built using Petrel software that can be utilized as input for dynamic simulation. The model is constructed based on geological, geophysical, pertophysical and engineering data from about 60 available wells to characterize the structural, stratigraphic, and properties distribution along

Constructing a fine 3D geomodel for complex giant reservoir is a crucial task for hydrocarbon volume assessment and guiding for optimal development. The case under study is Mishrif reservoir of Halfaya oil field, which is an Iraqi giant carbonate reservoir. Mishrif mainly consists of limestone rocks which belong to Late Cenomanian age. The average gross thickness of formation is about 400m. In this paper, a high-resolution 3D geological model has been built using Petrel software that can be utilized as input for dynamic simulation. The model is constructed based on geological, geophysical, pertophysical and engineering data from about 60 available wells to characterize the structural, stratigraphic, and properties distri

Single long spiral tube column pressure swing adsorption (PSA) unit, 25 mm diameter, and 6 m length was constructed to study the separation of water from ethanol at azeotropic concentration of 95 wt%. The first three meters of the column length acted as a vaporizer and the remaining length acted as an adsorber filled by commercial 3A zeolite. The effect of pressure, temperature and feed flow rate on the product ethanol purity, process recovery and productivity were studied. The results showed that ethanol purity increased with temperature and pressure and decreased with feed flow rate. The purity decreased with increasing productivity. The purity range was 98.9 % to 99.6 %, the recovery range was 0.82 to 0.92 and the productivity range w

الهدف من العمل الحالي هو استخدام مادة غير سامة وغير مكلفة ذات قدرة عالية على امتصاص الماء ، وهي طين البوكسايت، لامتصاص صبغة البروموثيمول الزرقاء من محلول مائي. تُستخدم المركبات العضوية الاصطناعية كصبغات بشكل شبه حصري في العمليات الصناعية الحديثة مثلاً في إنتاج المنسوجات والجلود والطلاء والأغذية ومستحضرات التجميل والمستحضرات الصيدلانية. تشكل هذه الأصباغ خطرًا على البيئة عند إطلاقها نظرًا لآثارها الجا