Cost estimation is considered one of the important tasks in the construction projects management. The precise estimation of the construction cost affect on the success and quality of a construction project. Elemental estimation is considered a very important stage to the project team because it represents one of the key project elements. It helps in formulating the basis to strategies and execution plans for construction and engineering.  Elemental estimation, which in the early stage, estimates the construction costs depending on  . minimum details of the project so that it gives an indication for the initial design stage of a project. This paper studies the factors that affect the elemental cost estimation as well as the rela

Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

Resumen Introducción Debido a su exigente entorno académico, el dolor lumbar crónico (DLC) es un trastorno musculoesquelético común entre los estudiantes de medicina, lo cual es particularmente preocupante. El tabaquismo es un factor de riesgo conocido por causar diversos problemas de salud y se ha asociado con el DLC, pero la relación específica entre el tabaquismo y el DLC aún no ha sido bien explorada. Objetivo Este estudio tiene como objetivo investigar la asociación entre el tabaquismo y el DLC en estudiantes de medicina en Irak. Diseño Se empleó un diseño descriptivo transversal que involucró entrevistas cara a cara con 200 estudiantes de medicina de 18 años o más. Los datos sobre características demográficas, comport

This research deals with the effects of welding variables using MIG/MAG spot by using Argon (Ar) gas and CO₂ to show their effect on the mechanical characteristics and microstructure of low alloy steel type DIN15Mo3 and determine the optimum condition for the process of welding ; current & time. The results show the possibility of using CO₂ and also Ar in low alloy steel welding with a little decrease in the shear force of not more than 13% for 4mm thickness and time 2sec. The shear force increased when using Ar instead of CO₂ to be , The shear force reach 36KN when using Ar at 2mm thickness  time of 8 sec and current of 220 Amp. , when used CO₂ instead of Ar d

this work, a simple method was used to prepare the MnO2 nanoparticles. These nanoparticles then were characterized by several techniques, such as X-ray diffraction, Fourier transform infrared spectroscopy, scanning electron microscopy (SEM) and atomic force microscope (AFM). The results showed that the diffraction peak of MnO2 nanoparticles was similar to that of standard data. The images of AFM and SEM indicated that the MnO2 nanorods were growing from the MnO2 nano spherical shape. PVA-pentaerythritol/MnO2 nanocomposite films were fabricated by evaporating casting method. The dielectric constant and loss tangent of P-Ery/MnO2 films were measured between 10 kHz and 1 MHz using LCR. As the content of MnO2 increased, the dielectric constant

With the continuous downscaling of semiconductor processes, the growing power density and thermal issues in multicore processors become more and more challenging, thus reliable dynamic thermal management (DTM) is required to prevent severe challenges in system performance. The accuracy of the thermal profile, delivered to the DTM manager, plays a critical role in the efficiency and reliability of DTM, different sources of noise and variations in deep submicron (DSM) technologies severely affecting the thermal data that can lead to significant degradation of DTM performance. In this article, we propose a novel fault-tolerance scheme exploiting approximate computing to mitigate the DSM effects on DTM efficiency. Approximate computing in hardw

Density functional theory (DFT) with B3LYP level and 6-311G[Formula: see text] basis sets for light atoms like N and O and SDD basis sets for heavy atoms like Sn is used to examine the interaction of tin dioxide nanocrystals with nitrogen dioxide as a function of temperature from 273[Formula: see text]K to 373[Formula: see text]K through a Gaussian 09W software program. Gibbs free energy, enthalpy, and entropy of activation and reaction are calculated. The situation of transition of SnO₂ clusters toward nitrogen dioxide is investigated. According to the findings, the activation energy of SnO₂ clusters with nitrogen dioxide increases as the temperature rises (in negative value). Gauss view 0

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth.  Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment.  Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio return