Animal fats are a good, promising and ethical alternative source for biodiesel production, but they need more complex treatments than vegetable oils. Iraqi butchery plants waste fats (sheep fat) which are suggested as feedstock to produce biodiesel. This type of fat contains a large quantity of free fatty acids (FFAs) (acid number 49.13 mg KOH/g of fat). The direct transesterification of such fats produce high amount of soap instead of desired biodiesel, so a pre-treatment step (to reduce FFAs) is necessary before transesterification. This step was done by esterification of the free fatty acids in the fat by adding ethanol and using 1% acid catalyst (H2SO4) for 30 minutes. The results showed that the acid number of sheep fat after pre-tr

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

Water-based drilling fluids (WBDFs) are the industry-preferred medium for drilling reactive shale formations, yet they remain susceptible to shale swelling, fluid invasion, and cuttings dispersion—all of which compromise wellbore stability. Although oil-based fluids (OBFs) provide effective shale inhibition, their high cost and adverse environmental profile limit their use. Nanoparticles (NPs) derived from waste feedstocks offer a low-cost, environmentally responsible alternative for enhancing WBDF performance, but no prior study has simultaneously evaluated both waste-derived SiO2 and Al2O2 NPs within a single WBDF system. This study synthesised SiO2 NPs from Halfaya bentonite clay waste and Al2O2 NPs from recycled aluminium scrap, char

                The characteristics of sulfur nanoparticles were studied by using atomic force microscope (AFM) analysis. The atomic force microscope (AFM) measurements showed that the average size of sulfur nanoparticles synthesized using thiosulfate sodium solution through the extract of cucurbita pepo extra was 93.62 nm. Protecting galvanized steel from corrosion in salt media was achieved by using sulfur nanoparticles in different temperatures. The obtained data of thermodynamic in the presence of sulfur nanoparticles referred to high value as compares to counterpart in the absence of sulfur nanoparticles, the high inhibition efficiency (%IE) and corrosion resistance were at high temperature, the corrosion rate or weig

The availability of low- cost adsorbent namely Al-Khriet ( a substance found in the legs of Typha  Domingensis) as an agricultural waste material, for the removal of lead and cadmium from aqueous solution was investigated. In the batch tests experimental parameters were studied, including adsorbent dosage between (0.2-1) g, initial metal ions concentration between (50-200) ppm (single and binary) and contact time (1/2-6) h. The removal percentage of each ion onto Al-Khriet reached equilibrium in about 4 hours. The highest adsorption capacity was for lead (96%) while for cadmium it was (90%) with 50 ppm ions concentration, 1 g dosage of adsorbent and pH 5.5. Adsorption capacity in the binary mixture were reduce at about 8% for lead a

The exploitation of obsolete recyclable resources including paper waste has the advantages of saving resources and environment protection. This study has been conducted to study utilizing paper waste to adsorb phenol which is one of the harmful organic compound byproducts deposited in the environment. The influence of different agitation methods, pH of the solution (3-11), initial phenol concentration (30-120ppm), adsorbent dose (0.5-2.5 g) and contact time (30-150 min) were studied. The highest phenol removal efficiency obtained was 86% with an adsorption capacity of 5.1 mg /g at optimization conditions (pH of 9, initial phenol concentration of 30 mg/L, an adsorbent dose of 2 g and contact time of 120min and at room temperature).

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

Nano γ-Al₂O₃ support was prepared by co-precipitation method by using different calcination temperatures (550, 600, and 750) ^oC. Then nano NiMo/γ-Al₂O₃ catalyst was prepared by impregnation method were nickel carbonate (source of Ni) and ammonium paramolybdate (source of Mo) on the best prepared nano γ-Al₂O₃ support at calcination temperature 550 ^oC. Make the characterizations for prepared nano γ-Al₂O₃ support at different temperatures and for nano NiMo/γ-Al₂O₃ catalyst like X-ray diffraction, X-ray fluorescent, AFM, SEM, BET surface area, and pore volume.

The N