The present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) process for water recovery from electroplating wastewater and study the factors affecting the performance of two membrane processes. Nanofiltration and reverse osmosis membranes are made from polyamide as spiral wound module. The inorganic materials ZnCl2, CuCl2.2H2O, NiCl2.6H2O and CrCl3.6H2O were used as feed solutions. The operating parameters studied were: operating time, feed concentrations for heavy metal ions, operating pressure, feed flow rate, feed temperature and feed pH. The experimental results showed, the permeate concentration increased and water flux decreased with increase in time from 0 to 70 min. The permeate concentrations increased and flux decreased with increase in feed concentrations from 10 to 300 mg/l. Raising of pressure from 1 to 4 bar, permeate concentration decreased for RO, for NF decreased and then increased at high pressure and increase the flux. The rises of flow rate from 20 to 50 l/h decreased permeate concentration and the flux increase. The rises of temperature from 26 to 40 °C, increased permeate concentration and increased the flux. The rise in pH from 4 to 7, decreased the flux as the pH goes from acidic side towards alkaline. The polyamide nanofiltration membrane had allowed permeation of chromium and copper ions to lower than permissible limits. Nanofiltration membrane had allowed permeation of nickel and zinc ions at low concentration of these ions. The polyamide RO membrane gave a high efficiency for removal of chromium, copper, nickel and zinc and it had allowed permeation of these ions to the lower than permissible limits. The rejection at first three minutes when the feed concentration approximately was constant for chromium in NF and RO, was 99.7% and 99.93%, for copper was 98.43% and 99.33%, for zinc was 97.96% and 99.49%, and for nickel was 97.18% and 99.49% respectively. The maximum recovery for chromium in NF and RO was 71.75% and 48.5%, for copper was 75.62% and 50.68%, for zinc was 80.87% and 54.56%, for nickel was 60.06% and 46.18% respectively. For a mixture of synthetic electroplating wastewater, nanofiltration and reverse osmosis membranes have a high rejection percentage for heavy metal ions. It was obtained pure water and concentrations of less than allowable limits for heavy metals in the case of the mixture.
Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito
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The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.
This study was conducted to know the effect of some phenotype characteristics of corn plant on infection by (CSB), using 13 genotypes of corn plant, planting during autumn season 1997 and 1998. The result revealed that the mean of plant height (with male flowering) was (183-219) cm, the mean of leaf No./ plant in all genotypes was (16-18) leaf but the leaf area of plant was (4350-6249) cm2, there were significant differences of phenotype characteristics between genotypes ,the percentage of infection by (CSB) was (5.9-35.9),% the result showed that the phenotype characteristics had non effect on the infection percentage by (CSB) and the correlation coefficient was not significant.
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Study of Direct Marketing techniques and determining the scope of the suitability of each of them in the application in the Iraqi market - An analytical and explorative study for sample of views for wholesaler in Baghdad. The essential idea of the research is to go into the most important concepts which have been mentioned in the direct marketing and determining its current and most important techniques and knowing the scope of applying these techniques in Baghdad main markets (Karrada, Jamilah, shorja, Baya area, zeyouna and new Baghdad) and which of those techniques most applicable in these markets. The research took a sample of (100) wholesalers who practice the activities of selling nutritional items, auto and outs spare part
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