Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

The construction sector is considered an important and influential pivot in the national economy of any country.  Nations are working to develop this sector, receiving modern and developed techniques. So, this sector can be a carrier or a receiver of modern technologies. The cost of technology transfer between the international companies that sponsor this sector is a matter of great importance, especially since different factors affect the need for this advanced technology. The cost of technology transfer in construction is related to multiple factors presented by Knowledge, equipment, plant, hardware and software. The lack of distinguishing and evaluating the direct and indirect costs in the construction sector during

The cost of microalgae harvesting constitutes a heavy burden on the commercialization of biofuel production. The present study addressed this problem through economic and parametric comparison of electrochemical harvesting using a sacrificial electrode (aluminum) and a nonsacrificial electrode (graphite). The harvesting efficiency, power consumption, and operation cost were collected as objective variables as a function of applied current and initial pH of the solution. The results indicated that high harvesting efficiency obtained by using aluminum anode is achieved in short electrolysis time. That harvesting efficiency can be enhanced by increasing the applied current or the electrolysis time for both electrode materials, where 98

Abstract  

The aim of this paper is to investigate and discuss the mechanisms of corrosion of epoxy coatings used for potable water tanks. Two distinct types of Jotun epoxy coatings: Tankguard 412 contained polyamine cured epoxy and Penguard HB contained polyamide cured epoxy, were tested and studied using the electrochemical impedance spectroscopic (EIS) method. The porosity of epoxy coatings was determined using EIS method. The obtained results showed that the two epoxy coatings have excellent behavior when applied and tested in potable water of Basrah city. Polyamine is more resistance to water corrosion compared to polyamide curing epoxy and has high impedance values. Microscopic inspection after te

تصف هذه الدراسة تطوير تقنية سهلة ورخيصة ودقيقة وسريعة لقياس 4-اثيل فينول وتنطوي الطريقة الأولية على تحويل -3 نيترو انيلين إلى ملح ديازونيوم ثم التفاعل مع 4 - إثيل فينول في وسط قلوي.المعقد المتكون هو أصفر اللون وله امتصاص عند اعلى طول موجي عند 426 nm. ويتبع قانون بير في مدى خطي قدره 5-12 μg mL-1 مع معامل ارتباط قدره 0.994 وامتصاص مولاري 6.0024x10^3  L.mol-1.cm-1  وتم استُخدِام تقنية نقطة السحابة لقياس كميات قليلة جدا من الفينول باس

Effluent from incompetent wastewater treatment plants (WWTPs) contains a great variety of pollutants so support water treatments are essential. The present work studies the removal of phosphate species from aqueous solutions by adsorption on to spherical Calcined Sand -Clay mixture (CSCM) used a natural, local and low-cost adsorbent. Batch experiments were performed to estimate removal efficiency of phosphate. The adsorption experiments were carried out as function of pH, dose of adsorbent, initial concentration, temperature and time of adsorption. The efficient removal was accomplished for pH between 10 and 12. The experimental results also showed that the removal of phosphate by (CSCM) was rapid (the % removal 98.9%, 92%, 90%, 89% in 6

The aim of this study was to investigate antibiotic amoxicillin removal from syn­thetic pharmaceutical wastewater. Titanium dioxide (TiO₂) was used in photocatalysis treatment method under natural solar irradiation in a tubular reactor. The photocatalytic removal efficiency was evaluated by the reduction in amoxicillin concentration. The effects of antibiotics concentration, TiO₂ dose, irradiation time and the effect of pH were studied. The optimum conditions were found to be irradiation time 5 hr, catalyst dosage 0.6 g/L, flow rate 1 L/min and pH 5. The photocatalytic treatment was able to destruct the amoxicillin in 5 hr and induced an amoxicillin reduction of about 10% with 141.8 kJ/L accumulate

This paper presents an experimental study of cooling photovoltaic (PV) panels using evaporative cooling. Underground (geothermal energy) water used to extract heat from it during cooling and cleaning of PV panels. An experimental test rig was constructed and tested under hot and dusty climate conditions in Baghdad. An active cooling system was used with auxiliary an underground water tank to provide cold water as a coolant over both PV surfaces to reduce its temperature. The cellulose pad has been arranged on the back surface and sprays cooling on the front side. Two identical PV panels modules used: without cooling and evaporative water cooling. The experiments are comprised of four cases: Case (I): backside cooling, Ca