Forward osmosis (FO) process was applied to concentrate the orange juice. FO relies on the driving force generating from osmotic pressure difference that result from concentration difference between the draw solution (DS) and orange juice as feed solution (FS). This driving force makes the water to transport from orange juice across a semi-permeable membrane to the DS without any energy applied. Thermal and pressure-driven dewatering methods are widely used, but they are prohibitively energy intensive and hence, expensive. Effects of various operating conditions on flux have been investigated. Four types of salts were used in the DS, (NaCl, CaCl2, KCl, and MgSO4) as osmotic agent and the experiments were performed at the concentration of

Linear and mass attenuation coefficient of reactive powder concrete (RPC) sample ( of compressive strength equal to 70 Mpa) using beta particles and gamma ray with different energies have been calculated as a function of the absorber thickness and energy. The attenuation coefficient were obtained using NaI(Tl) energy selective scintillation counter with 90Sr/90Y beta source having an energy rang from (0.546-2.274) MeV and gamma ray energies (0.569, 0.662, 1.063, 1.17 and 1.33) MeV . The attenuation coefficient usually depends upon the energy of radiations and nature of the material. The result represented in graphical forms. Exponential decay was observed. It is found that the capability of reactive powder concrete to absorber beta particle

The biochar prepared from sawdust raw material was applied in this study for the treatment of wastewater polluted with methyl orange dye. The effect of pH (2-11), initial concertation (50-250 mg/L) and time were studied. The isotherm of Langmuir, Frendluch and temkin models studied. The Langmuir model was the best to explain the adsorption process, maximum uptake was 136.67 mg/g at 25C^o of methyl orange dye. Equilibrium reached after four hours of contact for most adsorbents.The values of thermodynamic parameters ∆G were negative at various temperatures, so the process spontaneous, while ∆H values were 16683 j/mol and ∆S values was 60.82 j/mol.k.

Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of

Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of