The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.
CdS Nps (inorganic material) was prepared by the chemical reaction method. ZnPc (organic material) and CdS thin films were prepared separately to compare their characterization with the hybrid BHJ blend ZnPc/CdS thin film (2ml:2ml) by spin coating technique. The structural and morphological properties of the prepared thin films have been measured by XRD and AFM respectively. The XRD pattern for both as-deposited and annealed CdS nanoparticle films shows a hexagonal structure. The crystallite size behavior of as deposited ZnPc films and annealing at 423K for 1h, 2h and 3h was approximately similar to the behavior of heat treated blended films. The grain size was measured by AFM, which decreaseds with annealing temperature for ZnPc films,
... Show MoreThe aim of this study was to use low cost adsorbents, which consist of corn cobs as plant wastes adsorbents in treatment of Industrial waste water by fixed bed column technique and study the effect of two variables (pH value and contact time). The sample of plant waste (Corn cobs) was tested to determine its activity which gives the best performance in heavy metals removal and other pollutants (TSS, TDS and COD). Adsorption tests showed the corn cobs adsorbents had significant heavy metal removal efficiency. The best removal efficiency 95.05% of Cr was occurred at pH 5.4 and 4.18hr. Higher removal efficiency 99.90% of Ni was occurred at pH 6.5 and 2.38hr. While, lower removal efficiency 91.35% for Zn obtained at pH 6.5 and 0.15hr. Remova
... Show MoreB Saleem, H Alwan, L Khalid, Journal of Engineering, 2011 - Cited by 2
The current study was designed for using banana peels to remove zinc, chromium and nickel from industrial waste-water. Three forms of these peels (fresh, dried small pieces and powder) were tested under some environmental factors such as pH, temperature and contact time. Current data show that banana peels are capable of removing zinc, chromium and nickel ions at significant capacity. Furthermore, the powder of banana peels had highest capability in removing all zinc, chromium and nickel ions followed by fresh peels whilst dried peels had the lowest bioremoving capacity again for all metals under test. The highest capacity was for chromium then nickel and finally zinc. All these data were significantly (LSD peel forms = 2.761 mg/l, LSD m
... Show MoreThis study aims to use claystone beds exposed in the Injana Formation (Late Miocene) at Karbala-Najaf plateau, middle of Iraq for the manufacturing of perforated and ordinary bricks. The claystone samples were assessed as an alternative material of the recent sediments, which are preferred to remain as agricultural land. The claystones are sandy mud composing of 29.1 - 39.1% clay, 37.2 - 54.8% silt and 14.1-26.8% sand. They consist of kaolinite, illite, chlorite, palygorskite, and montmorillonite with a lot of quartz, calcite, dolomite, gypsum and feldspar. Claystone samples were characterized by linear shrinkage 0.01 - 0.1%, volume shrinkage 0.1 - 0.9%, bulk density 1.2 - 2.11gm/cm3 (1.68 g / cm3 average), and the efflorescence is
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This study involves microfacies analysis of the Kometan Formation from northeastern Iraq supported by detailed petrographic investigation for the main components and diagenetic processes using a petrographic microscope, scanning electron microscope (SEM), and X-Ray diffraction (XRD). The techniques have revealed that the formation includes two microfacies; lime wackestone and lime packstone microfacies which in turn are subdivided into seven sub-microfacies, that were deposited in the quiet and deep marine environment. Planktonic foraminifera (keeled and globular chamber types) are dominant, along with oligostegina in addition to subordinate benthonic foraminifera and fine-grained bioclasts. Calcite forms the main mineralogical compositi
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In this study, the stellar mass M*(LB) and the atomic gas mass MHI (LB) were utilized to evaluate the baryonic mass Tully–Fisher (Mb) of disc system spiral galaxies (for normal spiral and barred spirals) and to obtain an empirical relation between masses Mb, MHI, M* and optical luminosity at blue range LB. The data for the studied sample was collected from literature papers for unbarred (normal) and barred-type morphological spiral galaxies. Therefore, in this work, the sample of data was chosen to analyze the baryonic mass Tully–Fisher relationship for normal and barred spiral galaxies. Statistical analysis of the connections was used between the
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