Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

The Iraqi construction industry suffers from many issues that lead to many design errors, clashes, delays and cost overruns. Therefore, applying constructability will prevent these issues from happening, as it has proven its positive effect in different projects around the world. The goal of this paper is to use building information modelling (BIM) to assess the constructability, provide the opportunities for the project stakeholders to choose the best constructable design alternative and find the affection of applying constructability on project cost. The practical side of this research consists of two parts: in the first part, 37 factors are collected from the literature review as factors that effect on constructability. After tha

Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement inside the reser

Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement insi

Abstract. This study presents experimental and numerical investigation on the effectiveness of electrode geometry on flushing and debris removal in Electrical Discharge Drilling (EDD) process. A new electrode geometry, namely side-cut electrode, was designed and manufactured based on circular electrode geometry. Several drilling operations were performed on stainless steel 304 using rotary tubular electrodes with circular and side-cut geometries. Drilling performance was characterized by Material Removal Rate (MRR), Electrode Wear Rate (EWR), and Tool Wear Ratio (TWR). Dimensional features and surface quality of drilled holes were evaluated based on Overcut (OC), Hole Depth (HD), and Surface Roughness (SR). Three-dimensional

The construction industry plays a crucial role in the countries' economy, especially in the developed country. This point encourages the concerned institution to use new techniques and integrate many techniques and methods to maximize the benefits. The main objective of this research is to evaluate the use of risk management, value management, and building information modeling in the Iraqi construction industry. The evaluation process aims at two objectives. The direct objective was to evaluate the knowledge in risk management (RM), value management (VM), and building information modeling (BIM). The indirect objective was to support the participants with information related to the main items mentioned. The questionnaire