This study investigates the treatment of used lubricating oils from AL-Mussaib Gas Power Station Company-Iraq, which was treated with different extractive solvents (heptane and 2-propanol). The performance activity of these solvents in the extraction process was examined and evaluated experimentally. Operating parameters were solvent to oil ratios of (1:2, 1:4, 1:6, and 1:8), mixing time (20, 35, 50, and 65 min), temperatures (30, 40, 50, and 60 ºC), and mixing speed (500 rpm). These parameters were studied and analyzed. The quality is determined by the measuring and assessment of important characteristics specially viscosity, viscosity index, specific gravity, pour point, flash point, and ash content. The results confirm that the

Carbon Nanopowder was fabricated by arc discharge technique at deposition pressure of 10-5 mbar Argon gas on glass substrates. The prepared carbon nano- powder was collected from chamber and purified with nitric acid at 323K .The morphology and crystalline structure of the prepared powder was examined by X-Ray Diffraction (XRD), Atomic Force Microscope (AFM), and Scanning Electron Microscope (SEM). XRD spectrums showed that the powder exhibits amorphous structure and after purification, the powder showed hexagonal structure with a preferential orientation along(002) direction ,where AFM and SEM gave very compatible estimation on the grain size and shape of the nanopowder.

Abstract. Shock chlorination is a well-known practice in swimming pools and domestic wells. One of the limitations for using this technique in drinking water purification facilities is the difficulty of quickly removing high chlorine concentrations in water distribution systems or production facilities. In order to use this method in the drinking water industry a shock de-chlorination method should be introduced for producing microorganism and biocide free water. De-chlorination using natural stagnant aeration (leaving the water to lose the chlorine naturally) is the safest known method if compared with chemical and charcoaling methods. Unfortunately, stagnant aeration is a slow process. Therefore, developing a process for accelerat

Abstract. The main technique for removing bacteria from water for various applications is chemical disinfection. However, this method has many disadvantages such as producing disinfectant by-products (DBPs), biofilm formation and either rendering the water unpotable (at high residual disinfection) or leaving a potential for lethal diseases such as Cholera (if the residual disinfection is too low). Recently, a process was developed for continuous removal of bacteria from water using the principle of froth flotation through compressed air only without any chemicals (Hassan, 2015). This work examines the extent to which chemical free froth flotation can purify drinking water. The experiments were carried out using two flotation columns

This research seeks to unravel the components of the argumentative discourse in the Book ofʻRawdat al-MuhebbeenwaNozhatt al-Mushtaqeenʼ - The Garden of Lovers and the Promenade of Longing People – by Ibn Al-Qayyem Al-Jawziyah. This is because this book has a moderate discourse with a sound Islamic thought that is characterized by its sustainability, popularity, realism, and interaction with the successive developments of the new age. This reflects the intellectual maturity the composing process has reached in the philosophy of love and its educational bases in every place and time. To explore the componets, properties, and the working mechanisms of an argumentative discourse in Ibn Qayyem’s book, the present work has been conducted

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

The estimation of the parameters of Two Parameters Gamma Distribution in case of missing data has been made by using two important methods: the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non-linear equation by which the estimators of the maximum likelihood can be obtained: Newton-Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best meth

Single Walled Carbon nanotubes (SWCNTs), as nano-needle structures, are good candidates as nanocarrier delivery systems that carry drug to the site of action. They are good due to their unique pharmaceutical properties. Teniposide is an anticancer drug, which is widely used, but it has a problem of low solubility. In this study, to improve the properties of carbon nanotubes, pre-functionalization of carbon nanotubes via carboxylation with strong acids has been performed and then functionalized through attaching them to the polymer and copolymer. Concurrently, a proper polymer-copolymer combination has been selected by the UV-Visible spectrometer at 880nm. It is selected based on the qualitative dispersibility analysis, the visual observa