In order for the process of removing pollutants, including dyes, from the aquatic environment to be effective, plant wastes such as banana peels were used as adsorbent surfaces by thermally activating them (ABP) and modifying them with iron oxide nanoparticles (MABP), which were characterized using Fourier transform infrared (FT-IR) and X-ray diffraction (XRD) techniques. They were applied in the field of Janus green (JG) dye adsorption for the batch system and studied the effect of several factors (adsorbent weight, contact time, initial concentration, and temperature). Their data were analyzed kinetically using first- and second-order kinetic models and they were found to follow the second order. Their data were also analyzed thro

    Water contamination is a pressing global concern, especially regarding the presence of nitrate ions. This research focuses on addressing this issue by developing an effective adsorbent for removing nitrate ions from aqueous solutions. two adsorbents Chitosan-Zeolite-Zirconium (Cs-Ze-Zr composite beads and Chitosan-Bentonite-Zirconium Cs-Bn-Zr composite beads were prepared. The study involved continuous experimentation using a fixed bed column with varying bed heights (1.5 and 3 cm) and inlet flow rates (1 and 3 ml/min). The results showed that the breakthrough time increased with higher bed heights for both Cs-Ze-Zr and Cs-Bn-Zr composite beads. Conversely, an increase in flow rate led to a decrease in breakthrough time. Notab

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

BACKGROUND: Montelukast (Singulair) is a cysteinyl leukotriene receptor antagonist, used for the maintenance treatment of asthma and to relieve symptoms of seasonal allergic rhinitis and asthma, also used for exercise-induced bronchospasm. AIM: This study was performed to determine the prevalence of Montelukast use as an add-on therapy among Iraqi asthmatic patients on treatment. Comparing the effectiveness of regimens with and without montelukast. METHODS: This descriptive cross-sectional study was carried out on 73 Iraqi asthmatic patients on treatment of both sexes with age range (18-60) years old, attending Al-Kindy Teaching Hospital and Al-Zahraa Centre of Asthma and Allergy, Baghdad, for the period between February

The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

Background: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, and evaluating its effect as a separating medium on some mechanical properties such as (indentation hardness and transverse strength) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separating medium. Materials and M

Background. The use of modern aids and technology has contributed greatly to football development, the goalkeeper is the most important position in the team, and the use of devices gave objective readings about the goalkeeper's ability in terms of skill and physical aspects. Objectives. The research aimed to prepare exercises using an electronic device to measure the knee bending angle because of its great importance in developing the skill of catching and dimensions of the high ball for football goalkeepers. Methods. The researchers used the experimental method, and the sample consisted of (4) male goalkeepers under 15 years of age, one of the research procedures was to determine the biomechanical variables affecting the development of the