Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

This study is aimed to use the aerobic packed bed in biotreatment of the wastewater which is discharge from AL-KARAMA teaching hospital in Baghdad. The performance of packed-bed treatment method was examined for elimination of the organic compounds from wastewater under aerobic conditions. In this research different parameters were studied. They were: inoculums concentration, circulation rate of wastewater through the bed, packing type and the temperature. Results showed that the system efficiently removed about 82% of the chemical oxygen demand (COD) and 80% of the Biological oxygen demand (BOD). Percent reduction in turbidity was about 92% and reduction in nitrate concentration was about 87%. It was found that best performance of the pack

Industrial wastewater containing nickel, lead, and copper can be produced by many industries. The reverse osmosis (RO) membrane technologies are very efficient for the treatment of industrial wastewater containing nickel, lead, and copper ions to reduce water consumption and preserving the environment. Synthetic industrial wastewater samples containing Ni(II), Pb(II), and Cu(II) ions at various concentrations (50 to 200 ppm), pressures (1 to 4 bar), temperatures (10 to 40 ^oC), pH (2 to 5.5), and flow rates (10 to 40 L/hr), were prepared and subjected to treatment by RO system in the laboratory. The results showed that high removal efficiency of the heavy metals could be achieved by RO process (98.5%, 97.5% and 96% for Ni(II),

Biosorption of cadmium ions from simulated wastewater using rice husk was studied with initial concentration of 25 mg/l. Equilibrium isotherm was studied using Langmuir, Freundlich, BET and Timken models. The results show that the Freundlich isotherm is the best fit model to describe this process with high determination coefficient equals to 0.983. There was a good compliance between the experimental and theoretical results. Highest removal efficiency 97% was obtained at 2.5g of adsorbent, pH 6 and contact time 100 min.

   The removal of Anit-Inflammatory drugs, namely; Acetaminophen (ACTP), from wastewater by bulk liquid membrane (BLM) process using Aliquat 336 (QCl) as a carrier was investigated. The effects of several parameters on the extraction efficiency were studied in this research, such as the initial feed phase concentration (10-50) ppm of ACTP, stripping phase (NaCl) concentration (0.3,0.5,0.7 M), temperature (30-50^oC), the volume ratio of feed phase to membrane phase (200-400ml/80ml), agitation speed of the feed phase (75-125 rpm), membrane stirring speed (0, 100, 150 rpm), carrier concentration (1, 5, 9 wt%), the pH of feed (2, 4, 6, 8, 10), and solvent type (CCl₄ and n-Heptane). The study shows that high ext

In the present work advanced oxidation process, photo-Fenton (UV/H2O2/Fe+2) system, for the treatment of wastewater contaminated with oil was investigated. The reaction was influenced by the input concentration of hydrogen peroxide H2O2, the initial amount of the iron catalyst Fe+2, pH, temperature and the concentration of oil in the wastewater. The removal efficiency for the system UV/ H2O2/Fe+2 at the optimal conditions and dosage (H2O2 = 400mg/L, Fe+2 = 40mg/L, pH=3, temperature =30o C) for 1000mg/L load was found to be 72%.

The aim of the present research is to investigate the effecting of pH parameter on the feasibility of lead removal from simulated wastewater using an electrochemical system. Electrocoagulation method is one of electrochemical technology which is used widely to treat industrial wastewater. Parameters affecting this operation, such as initial metal concentration, applied current, stirrer speed, and contact time of electroprocessing were taken as 155ppm, 1.5 Ampere, 150 rpm, 60 minutes respectively. While pH of the simulated wastewater was in the range of  2 to 12 in the experiments. It was found from the results that pH is an important parameter affecting lead removal operation. The best value of pH parameter is appro