Improving the ability of asphalt pavement to survive the heavily repeated axle loads and weathering challenges in Iraq has been the subject of research for many years. The critical need for such data in the design and construction of more durable flexible pavement in bridge deck material is paramount. One of new possible steps is the epoxy asphalt concrete, which is classified as a superior asphalt concrete in roads and greatly imparts the level of design and construction. This paper describes a study on 40-50 penetration graded asphalt cement mixed with epoxy to produce asphalt concrete mixtures. The tests carried out are the Marshall properties, permanent deformation, flexural fatigue cracking and moisture damage. Epoxy asphalt mixes perf

Rutting is one of the most complex and widespread types of distress. The rutting is frequently observed on Iraqi roads, especially at the checkpoints, forming a significant hazard on the asphalt layers. Factors such as heavy loads and high temperatures contribute to this distress. Adding fibers to a hot mix asphalt (HMA) effectively improves performance and extends the lifespan of the flexible pavement. This article used glass, steel, and basalt fibers. The wheel tracking test assessed the fibre-asphalt mixture for rutting resistance and compared it with the mix without adding fibers (control HMA). Meanwhile, the microscopic structure of fibres and asphalt mixture modified with fibers was examined using the Field Emission Scanning E

This study investigates the influence of five nanomaterials nano-alumina (NA), nano-silica (NS), nano-titanium (NT), nano-zinc oxide (NZ), and carbon nanotubes (CNT)on enhancing the fatigue resistance of asphalt binders. NA, NS, and NT were incorporated at dosages of 2%, 4%, 6%, 8%, and 10%, while NZ and CNT were added at 1%, 2%, 3%, 4%, and 5%. A series of physical, rheological, and performance-based tests were conducted, including penetration, softening point, ductility, and rotational viscosity. Based on the outcomes of the overall desirability evaluation, the first three dosages of each nanomaterial were selected for further testing due to their superior workability and binder flexibility. Subsequent investigations included the high-tem

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

Recently times, industrial development has increased, including plastic industries, and since plastic has a very long analytical life, it will cause environmental pollution. Therefore studies have resorted to reusing recycled plastic waste (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, some studies were reviewed and then summarized into several things, including the percentage of plastic replacement from the aggregate and the effect of this percentage on the fresh properties of concrete, such as the workability and the effect of plastic waste on the hardening properties of concrete such as dry density, compressive, tensile and flexural strength.

The introduction of concrete damage plasticity material models has significantly improved the accuracy with which the concrete structural elements can be predicted in terms of their structural response. Research into this method's accuracy in analyzing complex concrete forms has been limited. A damage model combined with a plasticity model, based on continuum damage mechanics, is recommended for effectively predicting and simulating concrete behaviour. The damage parameters, such as compressive and tensile damages, can be defined to simulate concrete behavior in a damaged-plasticity model accurately. This research aims to propose an analytical model for assessing concrete compressive damage based on stiffness deterioration. The prop