In this study, the feasibility of Forward–Reverse osmosis processes was investigated for treating the oily wastewater. The first stage was applied forward osmosis process to recover pure water from oily wastewater. Sodium chloride (NaCl) and magnesium chloride (MgCl2) salts were used as draw solutions and the membrane that was used in forward osmosis (FO) process was cellulose triacetate (CTA) membrane. The operating parameters studied were: draw solution concentrations (0.25 – 0.75 M), oil concentration in feed solution (FS) (100-1000 ppm), the temperature of FS and draw solution (DS) (30 - 45 °C), pH of FS (4-10) and the flow rate of both DS and FS (20 - 60 l/h). It was found that the water flux and oil concentration in FS increas

Abstract Drug addiction is considered a criminal behavior, which led the Iraqi legislator to prohibit and criminalize it, imposing penalties on those who use or even approach it. This aims to limit its presence in Iraq and reduce unethical behaviors, leveraging the divine prohibition to curb it. The legislator also encourages media organizations to raise awareness about the dangers of this substance, which has contributed to reducing the phenomenon of drugs in Iraq.

This study is concerned with the evaluation of the effect of Euphrates River water quality in Al-Samawa region during
the period 1984-2003 on efficiency and reliability of reverse osmosis desalination systems by calculating the calcium
sulfate scaling index depending on the following indicators: - TDS, Ca+2, Mg+2, Na+1, Cl-1, So4-2, HCO3-1. It was
found from data analysis that this index for these units is greater than permissible limit. Also, the fitted relationship
between this index and TDS is logarithmic, i.e. this index varies more rapidly than TDS, and consequently it is more
representative to the water quality than TDS.

The research entitled "the Iraqi Topics in International Arab Press" is an analytical study of two newspapers: Al-Arab and Al-Hayat published in London from September 1-30, 2013.

      The Arab press is one of the cultural monuments Home stretches for culture and media of Arabs outside the Arab Homeland which made them international press targeting public Arab audience's not civil audiences in a particular country and formulating their contents on this basis taking into account intake affairs and issues that have been national or international.

        Because of this international presence of the Arab press, these newspa

The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C₁₂ sample which was otherwise, and the batch number was mentioned in all samples except for the C₃ and C₁₇ which was not clear and not mentioned in the C₂₁, and the validity period was observed (produce and fini

The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth