Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
A new ligand (H4L) and its complexes with (CoII, NiII, CuII and PdII). This ligand was prepared in two steps, in the first step a solution of terephthaldehyde in methanol reacted under refluxe with 1,2-phenylenediamine to give precursore compound which reacted in the second step with 2,4- dihydroxybenzaldehyde to give the ligand. The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [FT-IR, UV-vis, 1HNMR, HPLC and atomic absorption], chloride contant in addition to conductivity measurement. The stability constant K and Gibbs free energy ∆G were calculated for [[Ni2(H2L)Cl2], [Cu2(H2L)Cl2] complexes using spectrophoto
... Show MoreIt is well known that petroleum refineries are considered the largest generator of oily sludge which may cause serious threats to the environment if disposed of without treatment. Throughout the present research, it can be said that a hybrid process including ultrasonic treatment coupled with froth floatation has been shown as a green efficient treatment of oily sludge waste from the bottom of crude oil tanks in Al-Daura refinery and able to get high yield of base oil recovery which is 65% at the optimum operating conditions (treatment time = 30 min, ultrasonic wave amplitude = 60 micron, and (solvent: oily sludge) ratio = 4). Experimental results showed that 83% of the solvent used was recovered meanwhile the main water
... Show MoreThe present study deals with the synthesis of four different azo-azomethine derivatives; this is done by two steps; the first step is diazotization of sulfonamides (sulfanilamide, sulfacetamide, sulfamethoxazole, and sulfadiazine) separately, followed by the second step; the coupling reaction of diazotized compounds with isatin bis-Schiff base named 3-((4-nitrobenzylidene) hydrazono)indolin-2-one. The later one (bis-Schiff base) was synthesized by the reaction of 3-hydrazono-indolin-2-one with p-nitrobenzaldehyde. The chemical structures of newly synthesized compounds were approved on the basis of their FTIR, 1H-NMR, and CHNS elemental analysis data results. The synthesized azo compounds were tested in vitro for their antimicrobial potentia
... Show MoreThe temperature control process of electric heating furnace (EHF) systems is a quite difficult and changeable task owing to non-linearity, time delay, time-varying parameters, and the harsh environment of the furnace. In this paper, a robust temperature control scheme for an EHF system is developed using an adaptive active disturbance rejection control (AADRC) technique with a continuous sliding-mode based component. First, a comprehensive dynamic model is established by using convection laws, in which the EHF systems can be characterized as an uncertain second order system. Second, an adaptive extended state observer (AESO) is utilized to estimate the states of the EHF system and total disturbances, in which the observer gains are updated
... Show MoreThe cost-effective removal of heavy metal ions represents a significant challenge in environmental science. In this study, we developed a straightforward and efficient reusable adsorbent by amalgamating chitosan and vermiculite (forming the CSVT composite), and comprehensively investigated its selective adsorption mechanism. Different techniques, such as Fourier-transform infrared spectroscopy (FTIR), zeta potential analysis, scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer, Emmett, Teller (BET) analysis were employed for this purpose. The prepared CSVT composite exhibited a larger surface area and higher mesoporosity increasing from 1.9 to 17.24 m2/g compared to pristine chitosan. The adsorption capabilities of the
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