This study was carried out to investigate the effects of magnetized water on accumulated infiltration depth. A test rig was designed and constructed for this purpose was installed at the water tests laboratory of the Department of Water Resources Engineering at the University of  aghdad. The investigation was carried out by using two types of soil, different flow velocities throughout magnetizing device and different configuration of magnets over and under the water passage of the magnetizing device. The soils that were used in the experiments are clayey and sandy soils.  Six different flow velocities throughout magnetizing device ranged between 0.29 to 1.19 cm/s and ten configurations of arranging the magnets over and under th

This study investigates the results of electrocoagulation (EC) using aluminum (Al) electrodes as anode and stainless steel (grade 316) as a cathode for removing silica, calcium, and magnesium ions from simulated cooling tower blowdown waters. The simulated water contains (50 mg/l silica, 508 mg/l calcium, and 292 mg/l magnesium). The influence of different experimental parameters, such as current density (0.5, 1, and 2 mA/cm²), initial pH(5,7, and 10), the temperature of the simulated solution(25⁰C and 35 ⁰C), and electrolysis time was studied. The highest removal efficiency of 80.183%, 99.21%, and 98.06% for calcium, silica, and magnesium ions, respectively, were obtained at a current de

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

This study aimed to evaluate the sustainable efficiency and calculate the sustainable value, opportunity cost and revenue to cost of potato production farms in Baghdad Governorate. Data were collected from a random sample of 102 spring potato producers in Baghdad governorate for the year 2022, the value-added function was estimated using three levels: economic (seeds and space), and social (education level), while environmental represented by (residual and volatile of nitrogen). Effective resources were calculated to extract the sustainability value- SV appeared on an average of 18023.15 thousand Iraqi dinars. Positive relationship with residual nitrogen and productivity, and Inverse relationship to the amount of volatile nitrogen.

The alluvial fan of Mandali located between latitude 30˚45’00” N longitude 45˚30’00” E in east of Diyala Governorate, Iraq. Thirty-five wells were identified in the study area with average depth of 84 m and estimated area of 21550 ha. A three-dimensional conceptual model was prepared by using GMS program. From wells cross sections, four geological layers have been identified. The hydraulic conductivity of these layers was calculated for steady state condition, where the water levels for nine wells distributed over the study area were observed at same time. Afterward, PEST facility in the GMS was used to estimate the aquifer hydraulic characteristics. Other characteristics such as storage coefficient and specific yield have

Objective:- Women's behavior during pregnancy which can affect the health of their infant , may be influenced by their attitude toward the pregnancy. The study was carried out to assess the pattern of health behaviors for pregnant women. Methodology: A descriptive study was carried out to select randomized (100) pregnant women attending Baghdad Teaching hospital. The data were collected through personal interview by using questionnaire form constructed for the purpose of the study. Results:- The result of the study revealed that the highest percentage of study sample were in age group (21-25) years, primary graduated and house wife . The results showed that the highest percentage( 64%) of them were primigravida, (72%) of them have (1-2)

Objectives: This study aims to assess the knowledge, regarding Swine Flu pandemic among a sample of paramedical
specialty students of Medical Technology Institute (Baghdad).
Methodology: The study sample included (110) male and female students, randomly selected, and data was collected by
previously prepared questionnaire including different questions covering different clinic-epidemiological aspects of the
disease and followed by statistical analysis using simple binomial tests and average percentage of correct answers.
Results: The higher percentage of correct responses regarding causative virus 83%, it is respiratory disease 83%,
transmission among people through the droplets 83%, and by touching contaminated surface

Objectives: To assess patients' satisfaction to nursing care at hemodialysis units and determine the relationship
between patients' satisfaction and patients' demographic data.
Methodology: A descriptive study was carried out at hemodialysis units of Baghdad teaching hospitals from Feb.
4
th
, 2010 through Sep. 5
th, 2010. A purposive (non-probability) sample of (150) patients ta hemodialysis units ni
Baghdad teaching hospitals was selected. The data were collected through the use of constructing questionnaire
and by means of an interview technique with the patients; the questionnaire consists of two parts (1)
demographic data (2) patients' satisfaction to nursing care. The validity of the study questionnaire w