The possibility of using activated carbon developed from date palm seeds wastes as a permeable reactive barrier (PRB) to remove copper from polluted shallow groundwater was investigated. The activated carbon has been developed from date palm seeds by dehydrating methods using concentrated sulfuric acid. Batch tests were performed to characterize the equilibrium sorption properties of new activated carbon in copper-containing aqueous solutions, while the sandy soil (aquifer) was assumed to be inert. Under the studied conditions, the Langmuir isotherm model gives a better fit for the sorption data of copper by activated carbon than other models. At a pilot scale, One-dimensional column experiments were performed, and an integrated model ba

Mixture experiments are response variables based on the proportions of component for this mixture. In our research we will compare the scheffʼe model with the kronecker model for the mixture experiments, especially when the experimental area is restricted.

     Because of the experience of the mixture of high correlation problem and the problem of multicollinearity between the explanatory variables, which has an effect on the calculation of the Fisher information matrix of the regression model.

     to estimate the parameters of the mixture model, we used the (generalized inverse ) And the Stepwise Regression procedure

     The study aims at analyzing the inconsistent structural and semantic aspects found in the plays of N.A Ostrovsky. The analysis, that includes all the linguistics schools of thoughts in modern Russian language, is performed chronologically to clarify all the ambiguities that the Russian language learners may face. Such difficulties lie in the use of inconsistent aspects with complete declarative sentences and adverbial clauses. Hence, it constructs a new sentence category that consists of secondary clause and its syncretism semantic.

     The study illustrates the wide scope of both studying the sentence inconsistent

This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

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

The power of the state in Iraq has been influenced by legitimacy, which may have resembled the belt of transmission, affecting the rule of law and social cohesion. The emergence of the political system may have come about as a result of balancing the competing forces within society today as a basis for collective action. The country's march in Iraq was not a result of a series of gradual transitions such as the established ones. For almost a century, there was an extraordinary succession of succession. At each of the three stages of the state there was an internal or external change. They change or disintegrate and others appear. Social and economic conditions may change or the society is exposed to external invasion or our ideas are imp

Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t

Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of