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

      The Yamama Formation is characterized by a wide geographic extension of southern Iraq. Microfacies analysis of this formation was studied in six wells distributed in six fields: Fayhaa, Sindbad, Siba, Zubair, Ratawi and West Qurna. This research aims to determine paleoenvironments by diagnosing biofacies and lithofacies. Miscellaneous marine fauna of foraminifera and calcareous algae, mainly green algae (dasycladacean.) and skeletal bioclasts from gastropods, pelecypods, bryozoans, sponge spicules, and echinoderms were found. Petrographic studies and well logs interpretations led to the identification of five main Microfacies ( Mudstone, Wackestone, Packestone, Grainestone and Rudstone and twelve submicrofacies (Foraminiferal-

Due to severe scouring, many bridges failed worldwide. Therefore, the safety of the existing bridge (after contrition) mainly depends on the continuous monitoring of local scour at the substructure. However, the bridge's safety before construction mainly depends on the consideration of local scour estimation at the bridge substructure. Estimating the local scour at the bridge piers is usually done using the available formulae. Almost all the formulae used in estimating local scour at the bridge piers were derived from laboratory data. It is essential to test the performance of proposed local scour formulae using field data. In this study, the performance of selected bridge scours estimation formulae was validated and sta

                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

The Aqra - Bekhme, Shiranish, Tanjero and Kolosh formations outcrop in the High Folded Zone, Northern Iraq in Erbil and Sulaymaniyah governorates. The formations have been studied at two selected geological sections (Bekhme Gorge and Zarda Bee). In this study, these formations are investigated based on both benthic and planktonic foraminifera. Depending on foraminifer’s investigation, three biozones have been recognized; two biozones are identified in the benthic foraminifera and the third one is identified in the planktonic foraminifera as follow:

1. Siderolites calcitropodes - Orbitoides apiculatus - Omphalocyclus macroporus Assemblage zone.
2. Loftusia morgani range zone.
3. Aba

The analysis of the classic principal components are sensitive to the outliers where they are calculated from the characteristic values and characteristic vectors of correlation matrix or variance Non-Robust, which yields an incorrect results in the case of these data contains the outliers values. In order to treat this problem, we resort to use the robust methods where there are many robust methods Will be touched to some of them.

   The robust measurement estimators include the measurement of direct robust estimators for characteristic values by using characteristic vectors without relying on robust estimators for the   variance and covariance matrices. Also the analysis of the princ

The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

An experiment in the semester, the second semester of the academic year (2022-2023), and the data used was not processed (the second test for two independent, inaccurate samples, the Bermon correlation coefficient, and the Spearman correlation coefficient), and the following results were reached: There is a statistically significant difference at the level of ( 0) average, 05) between the third grade who studied the plan for asking cluster questions, and between the average of those who studied the special feature according to the traditional method of selecting achievement, and enjoyed completing the specialization, choosing the experimental group, because the strategy of asking cluster questions is one of the externalities that... Lear

The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

       The purpose of this research is to demonstrate the impact of banking compliance in combating money laundering and terrorist financing through banks. The phenomenon of money laundering and terrorist financing has received wide attention in the countries of the world and international organizations because of the negative effects this phenomenon has on the global economy as a result of exploiting developments and modern banking operations to pass Money laundering and terrorist financing operations in order to legitimize illegal funds and obliterate their criminal sources, which obliged the banking sector to increase control measures in order to reduce these operations, which conceal money laundering thr