Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6, 2726-2737 2024 Publisher: Learning Gate DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate © 2024 by the authors; licensee Learning Gate * Correspondence: alia.fadhil@uokufa.edu.iq Feasibility of establishing a waste recycling plant in the north of Najaf city and supporting the sustainable environment Ali Abdulhussein Khaleel Alfadhel1*, Maher Naji Ali2, Fadhal A. Alfadhal3, Usamah AAlkarim AAlmunam Alshimaysawe4 1,2Banking & Financial Department – Economic & Administration Collage - Kufa University, Iraq; alia.fadhil@uokufa.edu.iq (A.A.K.A.) mahen.ali@uokufa.edu.iq (M.N.A.) 3,4Faculty of Agriculture, Plant protection Dept., Kufa University, Iraq; fadhl.alfadhl@uokufa.edu.iq (F.A.A.) osama.alshmesawi@uokufa.edu.iq (U.A.A.A.) Abstract: The increase in population growth, industrial progress in various fields, rising income, and improved living standards have led to societal development, and consequently, an increase in consumer needs and demands. This has resulted in irrational resource consumption and a significant increase in waste quantities, posing a major threat to the environment and human health, this research came as an attempt to enhance sustainability, create investment opportunities, solve the problem of resource shortages, and eliminate waste in an emerging country like Iraq. A feasibility study was prepared based on the technical study and conducting meetings with officials in Najaf Governorate. A set of conclusions and recommendations were reached, the most important of which were the following. By reviewing the extracted financial ratios, it became clear that the project has a high economic feasibility that is beyond comparison, and the reason can be justified by the huge amount of waste present in the targeted area, in addition to the fact that Iraq is a new experience in such industries related to sustainable development and an industry that provides resources and raw materials for other industries that are considered of great importance and are in demand in Iraq and other neighboring countries, The most important recommendations were Starting to refer the project to an investment company according to the government conditions of the Najaf Governorate Investment Authority and generalizing the successful experience to the governorates of Iraq, and giving this project the utmost importance when compared to other projects as it provides the basic and important resources for local industries, and this is consistent with Iraq’s strategy of focusing on industry and establishing industrial cities. Keywords: Cash flow statement, Feasibility studies, Financial accounting, Project evaluation, Sustainable environment. 1. Introduction Recycling is one of the advanced methods in addressing environmental pollution problems, involving the disposal of waste in an environmentally and economically friendly manner that allows for investment opportunities amidst the irrational depletion of resources. Recycling has become one of the important projects in the economy of developed countries [1]. The increase in population growth, industrial progress in various fields, rising income, and improved living standards have led to societal development, and consequently, an increase in consumer needs and demands. This has resulted in irrational resource consumption and a significant increase in waste quantities, posing a major threat to the environment and human health. The phenomenon of increasing waste and the random spread of landfill sites has highlighted this issue, necessitating the search for solutions. One of the most important solutions is waste recycling, which represents an economic approach that contributes to increasing the national output. It is one of the key https://orcid.org/0000-0002-3126-379x https://orcid.org/0000-0001-9444-1103 2727 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate solutions for maintaining environmental safety and achieving sustainable development goals, which aim to improve the health and service reality of society by using resources optimally with modern technologies that align with current and future capabilities to meet the needs of the population [2]. 2. Related Literature 2.1. The Environmental and Economic Importance of Waste Recycling The process of recycling waste from harmful materials into real added value for utilization significantly contributes to various environmental, economic, and social aspects as follows: 2.2. Environmental Importance of Waste Recycling [3]: Reducing Pollution: Recycling waste helps reduce pollution (such as air, water, and soil pollution). The recycling process reduces gas emissions that cause environmental climate changes, prevents the spread of rodents and insects that cause diseases, and reduces fires caused by waste accumulation. Reducing Waste in Landfills: The accumulation of waste in landfills distorts the aesthetic appearance of areas, especially since most landfills are located near urban cities. Therefore, recycling waste reduces pressure and waste accumulation, improving the environmental appearance. Energy Conservation: Recycling waste requires less energy than the energy used in various production processes. The energy savings from recycling certain materials are estimated as follows: • Recycling and manufacturing aluminum: 95% • Recycling and manufacturing iron: 74% • Recycling and manufacturing paper: 60% • Recycling and manufacturing glass: 40% • Recycling and manufacturing plastic: 70% 2.3. Economic Importance of Waste Recycling [4]: • Reducing Natural Resource Depletion: Recycling waste produces low-cost raw materials used in the industries of paper, iron, glass, and plastic, reducing the import of raw materials from abroad. • Reducing Disposal Costs: Recycling waste reduces the financial costs spent on disposing of solid waste by extending the lifespan of sanitary landfills and utilizing those funds for other community benefits. • Creating Investment Opportunities: Recycling waste attracts investors to recycling projects due to the financial benefits and profits, providing raw materials for various industries [5]. • Generating Energy: Investing in and recycling waste helps generate energy, aiding countries in facing economic changes and providing flexibility in dealing with various challenges and rising raw material prices. 2.4. Sustainable Development 2.4.1. Concept of Sustainable Development [6] Sustainable development is defined as a societal process that seeks to employ available natural resources to transform the level of a society suffering from social and cultural backwardness into an aware society, contributing to raising the standard of living for the community members. It is also defined as constraints that control human behavior to meet the current and future needs of society, ensuring social justice and improving the environmental reality. Additionally, it is described as the process through which the needs and goals of the community can be identified and prioritized, ensuring the needs of future generations. The general concept of sustainable development is to provide benefits to all members of 2728 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate society over the long term, as it aims to meet the needs of the current generations while preserving the rights of future generations by utilizing available resources using modern technologies. It is characterized by continuity and inclusiveness. 2.4.2. Sustainable Development Goals [7] The United Nations General Assembly adopted a set of sustainable development goals aimed at eradicating poverty and achieving well-being for community members. There are 17 goals, which are indivisible and applicable in both developed and developing countries. Achieving these goals is linked to the ethics of society and the extent to which governments are committed to implementing sustainable development goals to preserve the rights of community members. Some of these goals include [8]: 1. Eradicating poverty. 2. Providing food security and promoting sustainable agriculture. 3. Ensuring well-being and healthy living patterns for all community members. 4. Ensuring quality and inclusive education for all community members and enhancing educational opportunities [9]. 5. Achieving the principle of equality among community members. 6. Providing healthy water and sustainable management of sanitation services. 7. Providing modern energy services to all community members at affordable costs. 8. Promoting economic growth for all community members, providing decent job opportunities, and enhancing the confidence of productive labor. 9. Establishing infrastructure, promoting inclusive industrialization, and encouraging innovation. 10. Reducing inequality between countries [10]. 11. Establishing safe and inclusive cities and human settlements for all community members. 12. Ensuring rational consumption patterns and sustainable production. 13. Taking precautionary measures for climate changes and their impacts on community members [11]. 14. Preserving water resources and using them sustainably. 15. Preserving terrestrial ecosystems, restoring them, and enhancing their use, such as forest management, combating desertification, addressing land degradation, and addressing biodiversity loss. 16. Encouraging the establishment of peaceful communities and building effective institutions accountable to the law. 17. Enhancing means of implementation and global partnership to achieve sustainable development. 3. Research Methodology 3.1. The Problem Statement The research problem is represented by the following questions: • To what extent do waste recycling projects contribute to addressing and improving the environmental reality and reducing risks? • What are the methods of waste management and treatment? • Are waste recycling projects economically viable? • Do they contribute to an increase in the national output? 2729 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate 3.2. Importance The importance of this research lies in studying advanced methods for waste treatment and recycling that align with achieving sustainable development goals to preserve and improve the environment. Additionally, these projects play an economic and social role by providing investment opportunities for experts to participate and support these initiatives. It also encourages the state to offer serious support, overcome obstacles, and enhance the environmental reality in Al-Najaf Governorate [12]. 3.3. Objectives The research aims to achieve several objectives, including: 1. Understanding the concepts of the waste recycling process and its key stages. 2. Identifying the types and sources of waste and residues. 3. Studying the feasibility of investing in this type of project. 4. Exploring the potential to reuse the outputs of the recycling project in other projects and provide raw materials for them as inputs. 4. Feasibility Study 4.1. Environmental Reality of Waste in Najaf Governorate The composition of waste in Najaf Governorate depends on the consumption patterns, dietary habits, and living standards of its residents. The issue of solid waste, in its various forms (ordinary, agricultural, industrial, medical, etc.), is one of the most significant problems facing the governorate. It represents the largest source of environmental pollution and a threat to the lives of individuals [13]. Additionally, waste increases in Najaf due to its status as a center for religious tourism, with large numbers of visitors coming to the city during religious occasions. This leads to an increase in the amount of waste and its accumulation, which mars the aesthetic view of the governorate. The governorate is also experiencing a construction boom in various fields, resulting in debris and construction waste as shown in Table 1. Furthermore, the expansion in the medical field, with the opening of public and private hospitals and health centers, produces some hazardous medical waste as shown in Table 2. Table 1 shows that the total amount of non-hazardous waste was 991,567 tons per year in 2022, equivalent to 2,716.6 tons per day. Meanwhile, hazardous waste, including slaughterhouse waste and medical waste, amounted to 499,500 kg per year in 2022, equivalent to 1,850 kg per day. Table 1. Non-hazardous waste in Najaf Governorate. Non-hazardous waste Quantity (Tons) Waste type 626,775 Regular Waste 363,480 Demolition, Construction and Debris Waste 1,312 Scrap 991,567 Total Non-Hazardous Waste / Year 2,716.6 * Total Non-Hazardous Waste / Day Source: Prepared by researchers based on [14]. 2730 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate Table 2. Hazardous waste in Najaf Governorate. Hazardous waste Quantity (tons) Waste type 499,500 Slaughterhouses and medical waste 499,500 Total hazardous waste/Year **1,850 Total hazardous waste/Day Note: * Quantity of non-hazardous waste/day = Total of non-hazardous waste during the year/365 days. * * Quantity of hazardous waste/day = Total of hazardous waste during the year/270 days. Source: Prepared by researchers based on [14]. 4.2. Municipal Services in Najaf Governorate Municipal institutions generally focus on waste collection for residents within urban areas. They are not responsible for services in rural areas according to Municipal Administration Law No. 165 of 1964, which has led to lower service levels in rural areas compared to those within the basic design boundaries of the municipality. Nevertheless, municipal institutions conduct waste collection campaigns even though it is outside their official duties. In 2022, there were 10 municipal institutions in Najaf Governorate, serving an estimated population of 1,208,581 people. The amount of waste collected daily was approximately 1,717,191.8 kg/day. The average amount of waste generated per person daily in Najaf Governorate is 1.4 kg/day. However, the efficiency of waste collection is hampered by a lack of equipment, inefficiency of available machinery, a shortage of municipal workers, and insufficient financial allocations to improve the municipal service level in the governorate [14]. 4.3. Geographical Distribution of Landfill Sites in Najaf Governorate Najaf Governorate is relatively small in area compared to its population, with a total area of 29,346 km² and a population of approximately 1,630,807 as of 2022. The increasing population leads to a rise in generated waste, which is managed through various disposal methods. These methods include dumping waste in environmentally approved and non-approved sites, using landfill sites belonging to other municipalities, and the most common method, dumping in vacant lots. There is one landfill site with environmental approval according to the municipality’s basic design, and one site without such approval. Additionally, there are four random dumping sites. The daily generated waste in Najaf Governorate poses a significant problem compared to the current disposal methods. There is a need for waste recycling stations to mitigate environmental pollution, reduce cancer-causing emissions from burning waste at random sites, and limit the spread of odors and rodents [14]. Average daily waste generated per person = Daily collected waste / Served population. The economic feasibility of the ring road project includes several stages. The first stage is estimating the investment costs in its two parts: estimating fixed capital and working capital. The second stage is estimating the operating costs in its two parts: estimating the fixed costs and the variable costs. The third stage is estimating the project revenues, and finally extracting the financial ratios and determining the project feasibility [15]. 4.4. Waste Isolation and Recycling Project The waste recycling plant under consideration consists of buildings and civil installations including the plant building, roofed areas, storage facilities, and an administrative building with waste storage in t he form of containers. The plant includes conveyor belts, sorting areas, and machines for separating soli d materials from organic ones. It also includes grinding and shredding machines, machines for producin g organic fertilizer, and a machine for adding other materials (fermentation machine) to produce the org anic fertilizer. Additionally, there is a 25 kg bagging system. The plant also houses a set of smelting and 2731 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate pressing machines for iron, aluminum, and copper, a machine for grinding and melting glass. The factor y requires complementary spare parts and operational equipment such as cars, machinery, and other unf oreseen items. The plant's production capacity is 1,500 tons per day. The plant sorts waste to produce o rganic fertilizer, iron, aluminum, glass, plastic granules, copper, lead, and paper. It operates 8 hours in t wo shifts, totaling 16 hours per day (day and night shifts) [16]. 4.5. Estimating Investment Costs & Operation Costs The investment cost was estimated in its two parts, fixed and working capital, and the annual operating costs were estimated based on a technical study prepared by the Jordan Green Building Council, which is considered the guide in this type of feasibility studies, in addition to the use of a group of opinions from engineers in the field of environment, roads, sustainable development, organic chemistry, and other specializations [16]. Table 3. Estimating fixed capital. Details Amount ID (Iraqi Dinar) Establishment expenses 228,000,000 Land 500,000,000 Buildings, facilities and services 7,450,000,000 Other service facilities 575,000,000 Water, electricity and support services 960,000,000 Diesel/Heavy cars and engines 790,000,000 Cars and engines/Light 490,000,000 Office furniture and equipment 445,000,000 Basic machines and equipment 97,500,000,000 Secondary equipment and supplies 255,000,000 Total fixed capital 109,193,000,000 Table 3 includes an estimate of fixed capital based on several axes, but the main axis is the estimate of the costs of civil works necessary for the waste recycling plant in addition to the main machines and equipment, including transportation, installation and spare parts fees, according to the technical study. 2732 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate Table 4. Estimating working capital for an operating cycle. Estimating working capital for an operating cycle Annual fixed costs Duration/ Working day Total amount Required amount Management services, fuel and spare parts 3 92,850,000 23,212,500 Administrative expenses 3 202,193,000 50,548,250 Marketing expenses 3 115,500,000 28,875,000 Interests and fees 3 40,000,000 10,000,000 Depreciation 3 19,942,500,000 4,985,625,000 Obsolescence 3 4,943,800,000 1,235,950,000 Amortization of start-up expenses 3 45,600,000 11,400,000 Amortization of trial operating costs 3 411,600,000 102,900,000 6,448,510,750 Annual variable costs Duration/Working day Total amount Required amount Raw materials 3 54,922,332,960 13,730,583,240 Production services, fuel and spare parts 3 194,550,000 48,637,500 General production expenses 3 177,300,000 44,325,000 Salaries and wages/production 3 1,306,800,000 326,700,000 14,150,245,740 Total working capital 20,598,756,490 Total investment costs 129,791,756,490 2733 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate Table 4 includes a summary of operating costs and working capital estimates, based on calculations of fuel consumption, administrative expenses, and human resource costs. The most critical estimated item is the cost matrix. In this regard, researchers conducted a field visit to the Directorate of Municipalities of Al-Najaf Governorate, consulting with senior management about waste collection and the possibility of utilizing existing human resources and machinery. There was a high level of readiness from the department heads, (Cost per ton) The cost of one ton of waste was determined based on some tables that were provided to us by the Najaf Municipality for the month of February 2021 AD, as the municipality's table included a statement of the monthly waste rate collected by the Najaf Municipality, which amounted to (34,000) tons per month, at a rate of approximately (1,140) tons per day only for the Najaf Governorate, while the costs of collecting waste, which included operating costs for each of (maintenance and spare parts for mechanisms, salaries and wages, general supplies) amounted to (1,710,000,000) dinars for the month of February, and it is approximately at this rate for the rest of the months, i.e. a daily rate of (57,000,000) dinars per day. 4.6. Estimating Revenues The revenues were calculated based on the statistics available from the Iraqi Ministry of Planning and the Najaf Municipality. Details of the components of one ton of materials that constitute the outputs, the percentages of metals, glass, paper and organic materials, as well as the emitted gases, the most important of which is methane, were obtained. Table 5 shows the calculation of the project’s revenues. Table 5. Estimating revenues. Estimating revenues Products and wealth Formatio n ratios Price per ton Quantity tons per day Quantity tons per year Total amount Organic Materials 0.75 150,00 0 4,187 1,381,775 207,266,202,00 0 Glass 0.07 391 128,966 0 Paper 0.02 50,000 112 36,847 1,842,366,240 Metals 0.02 300,00 0 112 36,847 11,054,197,440 Plastic 0.07 300,00 0 380 125,281 37,584,271,296 Other 0.07 60,000 402 132,650 7,959,022,157 Sale of electricity 60 MW 265,706,059,13 3 Other income Interes t Operating level Amount Interest amount Bank interest 0.04 0.25 6,043,992,46 0 60,439,925 60,439,925 Total Annual Revenue 265,766,499,05 7 2734 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate 4.7. Income Statement and Cash Flows 2734 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate Table 6. Income statement. Income Statement Year 1 Year 2 Year 3 Year 4 Year 5 Growth rate % 0.75 0.80 0.85 0.90 0.95 Sales 199,279,544,350 212,564,847,306 225,850,150,263 239,135,453,220 252,420,756,176 Sales returns 0 0 0 0 0 Net sales 199,279,544,350 212,564,847,306 225,850,150,263 239,135,453,220 252,420,756,176 Cost of sales 42,450,737,220 45,280,786,368 48,110,835,516 50,940,884,664 53,770,933,812 Total operating income 156,828,807,130 167,284,060,938 177,739,314,747 188,194,568,556 198,649,822,364 Fixed costs 5,851,543,000 5,851,543,000 5,851,543,000 5,851,543,000 5,851,543,000 Net operating income 150,977,264,130 161,432,517,938 171,887,771,747 182,343,025,556 192,798,279,364 All other revenues 45,329,943 48,351,940 51,373,936 54,395,932 57,417,928 Net income before tax 151,022,594,073 161,480,869,878 171,939,145,683 182,397,421,488 192,855,697,293 Tax 0 0 0 0 0 Net income after tax 151,022,594,073 161,480,869,878 171,939,145,683 182,397,421,488 192,855,697,293 Table 7. Cash Flows. Sales 199,279,544,350 212,564,847,306 225,850,150,263 239,135,453,220 252,420,756,176 Cost of sales 42,450,737,220 45,280,786,368 48,110,835,516 50,940,884,664 53,770,933,812 Total operating income 156,828,807,130 167,284,060,938 177,739,314,747 188,194,568,556 198,649,822,364 Extinctions 19,942,500,000 19,942,500,000 19,942,500,000 19,942,500,000 19,942,500,000 Earnings before interest and taxes 136,886,307,130 147,341,560,938 157,796,814,747 168,252,068,556 178,707,322,364 Benefits 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 Taxable profit 136,846,307,130 147,301,560,938 157,756,814,747 168,212,068,556 178,667,322,364 Tax 0 0 0 0 0 Profit after tax 136,846,307,130 147,301,560,938 157,756,814,747 168,212,068,556 178,667,322,364 Net cash flow 156,828,807,130 167,284,060,938 177,739,314,747 188,194,568,556 198,649,822,364 2735 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate 4.8. Financial Indicators Table 8. Financial indicators. 1 Payback period 0.69 سنة Number of years required to cover the amount in the project when the annual net flow is constant 2 Operating cost coverage ratio 3.23 مرة Using revenues to cover operating costs 3 Interest coverage ratio 6,644 مرة Using project revenues to cover interest costs 4 Return on investment 1.45 % Measures the profitability of the project to total investments 5 Break-even point 16.4 % The point at which the project's sales revenues equal its total production costs 6 Liquidity ratio 0.88 More then 1 Measures the ability to quickly pay off obligations 7 Current ratio 2.70 More then 1 Amount of assets covering liabilities 8 Asset turnover ratio 1.83 More then 1 The project's ability to exploit available resources 9 Working capital turnover ratio 9.67 More then 1 Management's efficiency in using working capital 4.9. Results Analysis The payback period of the project was approximately eight months after achieving a full operational cycle. The project's ability to pay its short-term obligations was approximately (270%) of what is required. As for the project's liquidity, it is (88%). The project's ability to exploit available resources was approximately (183%) of what is required. The project management was highly efficient in using working capital, estimated at approximately (9.6) times more than what is required. The project's profitability to total investments amounted to approximately (145%). The project is not sensitive to increased costs and decreased revenues. [17]. 5. Conclusions 1. The increase in waste quantity in Al-Najaf Governorate due to the rise in living standards. 2. The widespread phenomenon of waste being dumped in empty lots. 3. The proximity of landfill sites to residential complexes in the governorate, leading to an increase in respiratory diseases. 4. The disposal of household waste without sorting, complicating the recycling process. 5. The municipality's shortcomings in environmental and health planning for organizing waste sites, leading to their random and extensive spread. 6. The waste recycling process consists of interconnected operations that achieve environmental, economic, and social benefits representing the dimensions of sustainable development. 7. By reviewing the extracted financial ratios, it became clear that the project has a high economic feasibility that is beyond comparison, and the reason can be justified by the huge amount of waste present in the targeted area, in addition to the fact that Iraq is a new experience in such industries 2736 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 6: 2726-2737, 2024 DOI: 10.55214/25768484.v8i6.2543 © 2024 by the authors; licensee Learning Gate related to sustainable development and an industry that provides resources and raw materials for other industries that are considered of great importance and are in demand in Iraq and other neighboring countries. 6. Recommendations In terms of the conclusions and findings that are arrived in this work, the following are recommended : 1. Support and facilitate the establishment of waste recycling projects by providing facilities and attracting investors to establish a special waste recycling plant and make the best use of it. 2. Burning waste causes great harm, as burning every 1 ton of waste produces 3.7 tons of carbon dioxide and harmful smoke that causes cancer. 3. Educating community members about the importance of reducing waste, especially household waste, and the importance of isolating waste in special boxes according to its type, whether paper, plastic, metal, etc. 4. Educating workers in hospitals and health centers about the dangers of medical waste and chemicals and allocating appropriate places and advanced methods for disposing of them. 5. Encouraging environmental and health behavior in school curricula in order to create an aware generation experienced in correct environmental habits and culture through concepts of the importance of preserving human health and living organisms and maintaining the cleanliness of streets and green areas. 6. Benefit from successful global experiences in waste recycling, such as the Swedish experience, which has finished recycling its waste and has begun importing and investing in waste from neighboring countries. 7. Starting to refer the project to an investment company according to the government conditions of the Najaf Governorate Investment Authority and generalizing the successful experience to the governorates of Iraq, and giving this project the utmost importance when compared to other projects as it provides the basic and important resources for local industries, and this is consistent with Iraq’s strategy of focusing on industry and establishing industrial cities. 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