The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

Linking adverbials are used to organize and bridge together extended stretches of discourse to make the text coherent. They are explicit indicators of the communicative function of the sentence and writers use them to let their readers follow what has already been said and to help them anticipate what is about to follow.
Linking adverbials include those relations of addition, enumeration, summation, apposition and so on. Through the use of these adverbials, the writer is able to organize and develop his ideas and help the reader follow him from one sentence to another. Thus, a linking adverbial is a semantic relation used to show the way in which what is to follow is systematically connected to what has gone before. So, they have anap

Road traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf

The influence of different thickness (500, 1000, 1500, and 2000) nm on the electrical conductivity and Hall effect measurements have been investigated on the films of copper indium gallium selenide CuIn1-xGaxSe2 (CIGS) for x= 0.6.The films were produced using thermal evaporation technique on glass substrates at R.T from (CIGS) alloy. The electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated and calculated as function of thickness. All films contain two types of transport mechanisms of free carriers, and increases films thickness was fond to increase the electrical cAnductivity whereas the activation energy (Ea) would vary with films thickness. Hall Effect analysis resu

In this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu

Wellbore stability is considered as one of the most challenges during drilling wells due to the
reactivity of shale with drilling fluids. During drilling wells in North Rumaila, Tanuma shale is
represented as one of the most abnormal formations. Sloughing, caving, and cementing problems
as a result of the drilling fluid interaction with the formation are considered as the most important
problem during drilling wells. In this study, an attempt to solve this problem was done, by
improving the shale stability by adding additives to the drilling fluid. Water-based mud (WBM)
and polymer mud were used with different additives. Three concentrations 0.5, 1, 5 and 10 wt. %
for five types of additives (CaCl2, NaCl, Na2S

Abstract Globalization dominated in the last decade of the twentieth century and the eve of the third millennium over economic,politics,psychology,culture,communications and information sciences,it's a historical phenomenon refer to many important transitions in humanitarian life.It foxes on that state has illusion its historical role in the psychologist,economic and political buldings. Globalization issue and its influence in North Korea put a spotlight on political,economic and cultural situations,the political system resists any change with many limitations on political freedoms,human rights and political multiplicity.Libralism trends and free market are so weaken when it comparing within the bad economic situation of the coun

The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au