The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average.                        &nbs

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

Objectives: To identify the impact of the brain consensus model on the acquisition of Arabic grammar concepts among students in the fourth grade, methodology: The pilot curriculum was used, and a partial control pilot design was adopted. There were 30 female students in the pilot group, 30 female students in the control group, and the two researchers were statistically rewarded among the two groups' students in some variables and used appropriate statistical means to analyse the results, including the test for two independent samples, the square (c2) and the Alpha Kronbach equation.Results: The pilot group outperformed the control group. The results showed that there is a significant statistical difference at the indicative level (0.05) for

The present study aims at knowing the effect of instrumental enrichment in the acquisition of geographical concepts for first grade student in intermediate school. The study is restricted in the students of first grade student in intermediate school\ The EducationalDirectorate of Rusafa for academic (2013/2014),for the purpose of achieving the objective, the following hypotheses:

There is no statistical significant different at the level of (0.5) between the scores of the experimental group  who study geography according to the instrumental enrichment and the scores of the control group who learned geographical according to the traditional methods.

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Electro coagulation treatment was used for zinc removal from electroplating wastewater of the State Company for Electrical Industries . This wastewater, here consists zinc ions with maximum concentration in solution of 90 ppm .

The parameters that influenced the wastewater treatment are: current density in the range  1-1.4 mA/cm2, pH  in the range 5-10, temperature in the range 25-45°C and time in the range 10-180 minute.

The research is a laboratory experimental type using batch system for electrical process with direct current. The cell comprised of aluminum electrode as anode and stainless steel electrode as cathode. Thirty experiments and one hundred fifty sample lab tests were carried out in this research

The present work aims to study the possibility of utilization a forward osmosis desalination process as an alternative method to extract water from brine solution rejected from reverse osmosis process.
Experiments conducted in a laboratory–scale forward osmosis (FO) unit in cross flow flat sheet membrane cell yielded water flux ranging from (0.0315 to 0.56 L/m2 .min) when using CTA membrane,and ranging from (0.419 to 2.785 L/m2 .min) for PA membrane under 0.4 bar. Two possible membrane orientations were tested. Sodium chloride with high concentrations was used as draw solution solute. The effect of membrane orientation on internal concentration polarization (ICP) was studied. Two regimes of ICP; dilutive and concentrative were desc

   The removal of Ibuprofen antibiotics (IBU) by photo-degradation UV/H₂O₂/Fe⁺² system was investigated in a batch reactor under different initial concentrations of H₂O₂ (100-500) mg/L, Fe⁺² (10-40) mg/L, pH (3-9) and initial concentrations of IBU (10-80) mg/L, and their relationship with the degradation efficiency were studied. The result demonstrated that the maximum elimination of IBU was 85.54% achieved at 300 mg/L of H₂O₂, 30 mg/L of Fe⁺², pH=3, and irradiation time of 150 min, for 10 mg/L of IBU. The results have shown that the oxidation reagent H₂O₂ plays a very important role in IBU degradation.

Government expenditure represents one of the controlling financial policies in the economic affairs and management of the economic cycle in order to achieve price stability, raise the rate of output growth and decrease the level of unemployment. The price stability represents one of the macroeconomic goals that all countries seek without exception, regardless of the economic philosophy adopted by each country; in addition to this is raising the productive capacity and reaching the actual output to the level of the expected output, that is, the level of output related to the natural unemployment rate or what is sometimes called the Non-inflationary unemployment rate. The restriction of government expenditure (G=T+∆B/iP+∆M/P) is