Construction projects are characterized as projects with multi phases and activities, complex, unique, and have many different parties and stakeholders. Risks could appear at one or more of the construction project stages and may affect the achievement of project objectives. Therefore, one of the key elements in the planning phase of any project is the risk management process (RMP). This study attempts to understand the terminology of risk in general, risk management, and response to risk in particular. This study is mainly a review of thirty-eight studies that have been published between 1997 and 2020 that demonstrate the importance of the crucial phase of risk response from the risk management process and its impact on

Abstract Background: The daily usage of maxillofacial prostheses causes them to mechanically deteriorate with time. This study was aimed to evaluate the reinforcement of VST50F maxillofacial silicone by using yttrium oxide (Y2O3) nanoparticles (NPs) to resist aging and mechanical deterioration. Materials and Method: Y2O3 NPs (30–45nm) were loaded into VST50F maxillofacial silicone in two weight percentages (1 and 1.5 wt%), which were predetermined in a pilot study as the best rates for improving tear strength with minimum increase in hardness values. A total of 120 specimens were prepared and divided into the control and experimental groups (with 1 and 1.5 wt% Y2O3 addition). Each group included 40 specimens, 10 specimens for each paramet

This paper presents a brief study undertaken for improving the performance of information and communication management of construction projects through investing in information and communication technologies (ICT). The work aims at first to investigate and diagnose the problems, challenges, weaknesses, and inefficiencies related to information and communication management in projects in the construction industry of Iraq. Studying the diagnosed matters and the different solutions of ICT to improve project management performance is following the investigation process. The research presents a technological system suggested to process a lot of the diagnosed problems, challenges, weakness, and inefficiencies of the construction projects and t

The study was carried out in plant tissue culture laboratory, University of Baghdad during the period 2017-2019, as factorial experiment in complete randomized design, to study the effect of PEG at (0, 2, 4, 6 and 8%) on physiological and chemical changes in callus of three sunflower (Ishaqi 1, Aqmar and Al-haga) induced by the cultivation of the young stem in vitro under water stress. The content of callus cells of SOD, POD, CAT and APX enzymes as well as content of hydrogen peroxide were determined as indicators to determine the effect of PEG in callus tissue cells cultivated on medium equipped with the PEG concentrations. The results showed that cultivars were differs significantly and Al-hajavariety was superior in increasing SOD to 24.

Six house-hold Abyssinian pumps distributed in different villages of Mansoura (Mans-I, Mans-II and Mans-III) and Talkha (Talk-I, Talk-II and Talk-III) cities, Egypt, have been selected for regular seasonal water quality assessment during 2017. Water samples have been collected within the mid-periods of four seasons Standard assessment tools were employed for the integrated water quality assessment including Water Quality Index (WQI) and ISO standard algal toxicity test. WQI displayed remarkable local and seasonal variations with excellent (≥ 90) and good (70 - 89) only recorded for water samples collected from Mans-I pump located in sparsely populated area and far 50 meters only from the eastern (Damietta) branch of Nile River. WQI of

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects