Financial funding of a construction firm plays an important role in all aspects of the process development. It has been noted that financial crises have a direct impact on the construction industry. The Iraqi government, whether locally or globally, has faced a severe shortage of financing which has resulted in incomplete projects. Due to the financial crisis that Iraq went through which led to the suspension of many residential complex projects and the difficulty of the use of public financing methods, we researched the private financing (public-private partnership) methods instead of public financing methods in residential complex projects implementation. This study verified the financial problems and the factors that relate to the possibility of their occurrence with the use of a questionnaire that was designed and distributed to professionals in the field. Arbitration of the questionnaire, pilot study, questionnaire distribution, and statistical tests were conducted. The T-test (paired samples T-test) was used to find out if there are differences between the public and private financing methods. The results showed that the private financing (public-private partnership) methods, under the current conditions in Iraq, are better than the public financing methods.
This study investigates the analytical approach of web reinforcement techniques, including high-strength concrete and laced reinforcement, to enrich improvement for the structural behavior of these beams. The analysis compares an unmodified cellular beam (LB1) with a web-reinforced beam (LB2), including the improvements in load-carrying capacity. The study considers the effects of reinforcement on critical design limit states, such as flexural strength, Vierendeel bending, web post-buckling, and shear resistance. The outcomes reveal significant enhancements in LB2’s structural behavior, with over a 100% increase in flexural strength and local axial force capacity and a 165% increase
The performance of the pavement in terms of vehicle safety and tire wear is affected by the friction behavior of the pavement. To highlight the main characteristics that affect the production of better friction resistance of the pavement surface in this work. The micro-texture and macro-texture of the asphalt surface of Baghdad Airport highway were studied using two methods: (sand patch method and the British pendulum test). The sand patch was examined by drawing sand grains of a specific volume, while the micro-texture was analyzed using a BPT under dry and wet surface conditions. All data obtained from the two examinations were analyzed and modelled statistically using SPSS 25 software. Results show that skid resistance of pavemen
... Show MoreForensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA
... Show MoreThe study searches for the possibility of using duckweed Lemna spp. to reduce the concentration of heavy metals (zinc and iron) in the wastewater of Baghdad by culturing two different densities of the plant with a fresh weights 5 and 10 g/l and without the plant under optimum uncontrolled conditions. The result showed that there was a significant differences at the possibility level of (p? 0.05) for the three treatments, as the highest percentages for zinc removal in the second day for the plant treatment of 5 g/l were 66.40%, while the highest percentage of iron removal were in the tenth days for the plant treatment 10 g/l were 80 %, and noticed that the increase of the heavy metals concentrations accumulated in the plant after bei
... Show MoreHere we present the results of experiments involving cynomolgus macaques, in which a model of traumatic spinal cord injury (TSCI) was created by using a balloon catheter inserted into the epidural space. Prior to the creation of the lesion, we inserted an EMG recording device to facilitate measurement of tail movement and muscle activity before and after TSCI. This model is unique in that the impairment is limited to the tail: the subjects do not experience limb weakness, bladder impairment, or bowel dysfunction. In addition, 4 of the 6 subjects received a combination treatment comprising thyrotropin releasing hormone, selenium, and vitamin E after induction of experimental TSCI. The subjects tolerated the implantation of the recording devi
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The construction sector is considered an important and influential pivot in the national economy of any country. Nations are working to develop this sector, receiving modern and developed techniques. So, this sector can be a carrier or a receiver of modern technologies. The cost of technology transfer between the international companies that sponsor this sector is a matter of great importance, especially since different factors affect the need for this advanced technology. The cost of technology transfer in construction is related to multiple factors presented by Knowledge, equipment, plant, hardware and software. The lack of distinguishing and evaluating the direct and indirect costs in the construction sector during
... Show Morethis research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (
... Show MoreThe research study includes shedding light on the sas dance in Iraq, as it is one of the popular legacies that are rich in the Mesopotamian civilization and because of the different practices it has in the different occasions on which these dances are held. Which is one of the kinetic arts widespread among the classes of Iraqi society. The researcher explained its features and artistic content that characterizes Iraqi music. The (methodological framework) reviewed the justification, importance and purpose of the research, and the limits of the research that included the (National Troupe of Folk Art) as a human limit to discover the artistic methods of the Sas dance and then define the terms of the search. The "theoretical framework" cont
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