The process of risk assessment in the build-operate transfer (BOT) project is very important to identify and analyze the risks in order to make the appropriate decision to respond to them. In this paper, AHP Technique was used to make the appropriate decision regarding response to the most prominent risks that were generated in BOT projects, which includes a comparison between the criteria for each risk as well as the available alternatives and by mathematical methods using matrices to reach an appropriate decision to respond to each risk.Ten common risks in BOT contracts are adopted for analysis in this paper, which is grouped into six main risk headings.The procedures followed in this paper are the questionnaire method

In unpredicted industrial environment, being able to adapt quickly and effectively to the changing is key in gaining a competitive advantage in the global market. Agile manufacturing evolves new ways of running factories to react quickly and effectively to changing markets, driven by customized requirement. Agility in manufacturing can be successfully achieved via integration of information system, people, technologies, and business processes. This article presents the conceptual model of agility in three dimensions named: driving factor, enabling technologies and evaluation of agility in manufacturing system. The conceptual model was developed based on a review of the literature. Then, the paper demonstrates the agility

Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height

Factory is trotting home favorite of of Aeidid of Iraqi families since he Amta imparted to the taste of the housewife on the method of processing and preparation and the possibility of using some of the ingredients to raise the nutritional value of meat, sesame and other, but how keep Bz'zajh this product Atne storage

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

Abstract:

               The research aims to achieve defining the concept of environmental quality and associated costs. Studying the impact of environmental quality costs on the performance of economic units. Measuring the relationship between environmental quality and environmental performance of the units. Where the research problem is represented in the weak awareness of some economic units of the importance of environmental quality costs and their impact on evaluating environmental performance, and this leads to neglecting environmental considerations and not improving environmental performance effectively, which negatively affects the en

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

The spray quality of two spraying agents with different physical properties was investigated under laboratory conditions to find whether the measurement of deposited drops could be affected by spraying those agents. The first spraying agent Moddus, which is a plant growth regulator, has a surface tension of 28 mN m-1 with almost half the value of the second spraying agent Kelpak (58 mN m-1). A mini boom sprayer containing three flat fan nozzles (XR 11003) was used in the test with three traveling speeds (4.74, 5.42 and 8.13 km. h-1). The test was performed to evaluate the quality of spray drops (spray coverage, spray density and stains diameter) after they were deposited on water sensitive papers (WSP). The results showed a higher ability o