Variation orders are an on-going phenomenon in construction and industry projects worldwide, particularly in the province of Sulaimani, where the project's damage from cost and schedule overrun because of variation orders. However, the effect on project costs and time overrun of variation order has yet to be identified. This study evaluates the impact of variation orders on the cost and time off in the Sulaimani governorate. Two hundred twenty-eight projects from various construction sectors built between 2007-2012 were adopted to calculate the contract cost and schedule overruns due to variation orders. Data analysis was applied in the study were descriptive statistics. One-way ANOVA was also applied to determine w

High-rise structures are a significant indication in contemporary urban improvement, mainly in areas characterized by accelerated urban growth and dense population. This type of building should be designed to withstand severe load conditions. Therefore, using composite structural elements in such structures is required for stronger and durable elements. This paper introduces a finite element analysis model for Concrete Filled Stainless Steel Tubular Columns (CFSST) of (100x100) mm cross-section and (1250) mm length to inspect the impact of concrete compressive strength on the response of (CFSST). The generated model was first evaluated through a comprehensive comparison with experimental research. Then, after the model was used to s

Abstract

To evaluate the effectiveness of Phenolic Compound of Salvia Frigida on induced atopic dermatitis (AD) of mice. Forty mice were included in the study, divided in to four groups (10 mice/group): apparently healthy, induced AD without treatment, induced AD treated with tacrolimus 0.1% ointment, and induced AD treated with Phenolic Compound of Salvia Frigida cream 5%. Examination of histopathology was done and skin homogenates levels also measured. Levels of WBC, Eosinophil, skin tissue homogenate of IL-13 and IL-4, serum IgE, and histopathological scores were significantly increased among induced non treated AD group in comparison with control group. Comparisons of non-treated induced AD

The current investigation examines the combined impacts of ultrasonic radiation and hydrogen donors on the viscosity of heavy crude oil. The impact of exposure time, power, duty cycle, and temperature on the viscosity of Iraqi heavy crude oil with 20.32 API was studied. Also, the viscosity of the oil samples, which were mixed with a hydrogen donor (decalin) and subjected to ultrasonic treatment under optimal conditions, was examined to evaluate the combined impact of ultrasonic radiation and hydrogen donor on the viscosity of crude oil. The viscosity experienced a decrease of 52.34% at 2 min of irradiation, 360 W ultrasonic power, 0.8 duty cycle, 35 ⁰C, and 8vol% decalin. To validate the outcomes of the experiments, asphaltene content, s

A numerical method for the calculation of the three-dimensional wake rollup behind symmetric wings with ground effect and its aerodynamic characteristics for steady low subsonic flow have been developed. A non-planar quadrilateral vortex-ring method with vortex wake relaxation iterative scheme for lifting surfaces is obtained. A computer program was build to treat wings with breaks, span wise trailing edge flaps, local dihedral angle, camber, twist and ground effect. Forces and moments are obtained from vector product of local velocity and vortex strength multiplied by density. The program has been validated for a number of configurations for which experimental data is available. Good agreement has been obtained for these configurations. Al

Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,

The rotation effect upon Morse potential had been studied and the values of the effective potential in potential curves had been calculated for electronic states (X2?+g , B ?u ) K2 molecule. The calculation had been computed for rotational quantum number (J = 5). Also, drawing potential curves for these systems had been done using Herzberg and Gaydon equations. It was found that the values of the dissociation energy which resulting from using Herzberg equation greater than that of Gaydon equation. Besides, it was found that the rotation effect for (X and B) electronic states in Morse potential is very small and in this case may negligible.

Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin