Iraqi kaolin was used for the preparation and characterization of NaY zeolite for biodiesel production via esterification reaction. Oleic acid was used usually as a typical simulated feedstock of high acid number for the esterification reaction.

   The chemical composition for the prepared Nay zeolite is as following:  (Ca₂.6Na₁.K_0.1)(Al₆.3Si₁₇.₇)O₄₈.16H₂O, the silica to alumina ratio in the prepared catalyst was found equal to 2.6 and Na₂O content was 12.26 wt. %, with relative crystallinity equal to 147.4 % obtained by the X-ray diffraction. The surface area result shows that the prepared catalyst has 330 m²

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

This research aims to design a high-speed laser diode driver and photodetector, the result is the
design of the high-speed laser diode driver with a short pulse of 10 ns at 30 KHz frequency and the
delivered maximum pulse voltage is 5.5 mV. Also, its optical output power of the laser diode driver is
about 2.529 mW for the centroied wavelength 1546.7 nm with FWHM of 286 pm and (1270-1610) nm.
The design of the circuit based on bipolar transistor where the input pulse signal is simply generated by
an arduino kit with 15 kHz frequency and then compensated to trigger to small signal amplifier which
was is simply NPN C3355 transistor and the output is a current driver to the laser diode. OptiSystem
software and Electronic

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

Dental caries (tooth decay) is one of the most prevalent infectious disease and although of multifactorial origin, Streptococcus mutans is considered the principal pathogen in its development (i.e. bacterial processes damage hard tooth structure (enamel, dentine and cementum), producing dental cavities (holes in the teeth). The bactericidal properties of the Nd:YAG laser has been researched analyzing its use in caries prevention and bacterial reduction. One hundred twenty five samples were collected from carious teeth and isolated bacteria were diagnosed using microscopic examination, culture, biochemical tests, and Api 20 strep system. The results of this study showed that a noticeable decrease in the viability of Streptococcus mutans w

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

   Pyrolysis of virgin polyethylene plastics was studied in order to produce hydrocarbon liquid fuel. The pyrolysis process carried out for low and high-density polyethylene plastics in open system batch reactor in temperature range of 370 to 450°C.

   Thermo-gravimetric analysis of the virgin plastics showed that the degradation ranges were between 326 and 495 °C. The results showed that the optimum temperature range of pyrolysis of polyethylene plastics that gives highest liquid yield (with specific gravity between 0.7844 and 0.7865) was 390 to 410 °C with reaction time of about 35 minutes. Fourier Transform Infrared spectroscopy gave a quite evidence that the produced hydrocarbon liquid fuel consisted ma