This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a

This paper demonstrates the construction designing analysis and control strategies for fully tracking concentrated solar thermal by using programmable logic control in the city of Erbil-Iraq. This work used the parabolic dish as a concentrated solar thermal. At the focal point, the collected form of energy is used for heating a (water) in the receiver, analyzing this prototype in real-time with two different shapes of the receiver and comparing the results. For tracking the parabolic dish, four light-dependent resistors are used to detect the sun's position in the sky so that the tracking system follows it to make the beam radiation perpendicular to the collector surface all of the time during the day for maximum solar p

This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a

􀀤􀁅􀁖􀁗􀁕􀁄􀁆􀁗􀀑􀀃􀀬􀁑􀀃􀁗􀁋􀁌􀁖􀀃􀁕􀁈􀁖􀁈􀁄􀁕􀁆􀁋􀀏􀀃􀀤􀁊􀀤􀁏􀀔􀀐􀁛􀀬􀁑􀁛􀀶􀁈􀀕􀀃􀀋􀀤􀀤􀀬􀀶􀀌􀀃􀁆􀁒􀁐􀁓􀁒􀁘􀁑􀁇􀀃􀁄􀁏􀁏􀁒􀁜􀁖􀀃􀁓􀁕􀁈􀁓􀁄􀁕􀁈􀁇􀀃􀁉􀁒􀁕􀀃􀁇􀁌􀁉􀁉􀁈􀁕􀁈􀁑􀁗􀀃􀁛􀀃􀀋􀀓􀀑􀀖􀀏􀀃􀀓􀀑􀀙􀀃􀁄􀁑􀁇􀀃􀀓􀀑􀀜􀀌􀀃􀁅􀁜􀀃􀁐􀁈􀁏􀁗􀁌􀁑􀁊􀀃 􀁗􀁋􀁈􀁐􀀃 􀁌􀁑􀀃 􀁄􀁑􀀃 􀁈􀁙􀁄􀁆􀁘􀁄􀁗􀁈􀁇􀀃 􀁔􀁘􀁄􀁕􀁗􀁝􀀃 􀁗􀁘􀁅􀁈􀀃 􀀋􀀕􀀑􀀘􀀍􀀔􀀓􀀐􀀖􀀃 􀁗􀁒􀁕􀁕􀀌􀀑􀀃 􀀤􀀤􀀬􀀶􀀃 􀁚􀁌􀁗􀁋􀀃 􀁇􀁌􀁉􀁉

The study was aimed to determine the coordinates of  the points were measured by different ways and different instruments, the most precise way using the differential global positioning system (DGPS) that will be the reference measurements in comparison, less precise way using navigator GPS. Google earth (pro.), and the other applications of GPS mobile ( Samsung and I-phone). In this research (8 points) were chosen that are occasional in location. The comparison of the different observations can give us an idea of ​​the extent to which the accuracy of the observations differs from the different devices used in the observing, as well as through the knowledge of the best device and the best way to measure coordinates accurately t

Bismuth oxide nanoparticle Bi2O3NPs has a wide range of applications and less adverse effects than conventional radio sensitizers. In this work, Bi2O3NPs (D1, D2) were successfully synthesized by using the biosynthesis method with varying bismuth salts, bismuth sulfate Bi2(SO4)3 (D1) or bismuth nitrate. Penta hydrate Bi(NO3)3.5H2O (D2) with NaOH with beta-vulgaris extract. The Bi2O3NPs properties were characterized by different spectroscopic methods to determine Bi2O3NPs structure, nature of bonds, size of nanoparticle, element phase, presence, crystallinity and morphology. The existence of the Bi2O3 band was verified by the FT-IR. The Bi2O3 NPs revealed an absorption peak in the UV-visible spectrum, with energy gap Eg = 3.80eV. The X-ray p

In this work, γ-Al2O3NPs were successfully biosynthesized, mediated aluminum nitrate nona hydrate Al(NO3)3.9H2O, sodium hydroxide, and aqueous clove extract in alkali media. The γ-Al2O3NPs were characterized by different techniques like Fourier transform infrared spectroscopy (FT-IR), UV-Vis spectroscopy, X-ray diffraction (XRD), scanning electron microscopy (SEM), energy–dispersive x-ray spectroscopy, transmission electron microscope (TEM), Energy-dispersive X-ray spectroscopy (EDX), and atomic force microscopy (AFM). The final results indicated the γ-Al2O3NPs nanoparticle size, bonds nature, element phase, crystallinity, morphology, surface image, particle analysis – threshold detection, and the topography parameter. The id

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

This work analyzes the effectiveness of an artificial intelligence (AI) community- building workshop designed for high school teachers and it focuses on contemporary issues related to AI concepts and applications. A group of high school teachers from local education districts attended a one-day AI hands-on workshop at our university. The workshop included several AI-related topics and hands-on examples and exercises aiming to introduce AI concepts and tools relevant to pre-college education. The participating teachers were expected to become a part of a collaborative network created to design, develop, and implement novel AI learning modules for high school students. Initial and a post-training surveys have been used to measure the