The study examines the root causes of delays that the project manager is unable to resolve or how the decision-maker can identify the best opportunities to get over these obstacles by considering the project constraints defined as the project triangle (cost, time, and quality) in post-disaster reconstruction projects to review the real challenges to overcome these obstacles. The methodology relied on the exploratory description and qualitative data examined. 43 valid questionnaires were distributed to qualified experienced engineers. A list of 49 factors causes was collected from previous international and local studies. A Relative Important Index (RII) is adapted to determine the level of importance of each sub-criterion in the four main criteria (scope, time, cost, and quality) to represent the causing changes in projects. The concluded 13 important factors represent the challenges faced by managers. This process requires active participation in the management role to overcome potential delays that face a great challenge and cause huge waves of displacement that affect the Iraqi economy and lead to social and environmental modifications. Reconstruction projects create jobs, improve the quality of life, and encourage people to return to their homes and rebuild their cities. So, unlocking local potential is the key to sustainable rebuilding in Iraq. Doi: 10.28991/CEJ-2023-09-09-05 Full Text: PDF
The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t
... Show MoreConsider the (p,q) simple connected graph . The sum absolute values of the spectrum of quotient matrix of a graph make up the graph's quotient energy. The objective of this study is to examine the quotient energy of identity graphs and zero-divisor graphs of commutative rings using group theory, graph theory, and applications. In this study, the identity graphs derived from the group and a few classes of zero-divisor graphs of the commutative ring R are examined.
Polyimide/MWCNTs nanocomposites have been fabricated by solution mixing process. In the present study, we have investigated electrical conductivity and dielectric properties of PI/MWCNT nanocomposites in frequency range of 1 kHz to 100 kHz at different MWCNTs concentrations from 0 wt.% to 15 wt.%. It has been observed that the electrical conductivity and dielectric constants are enhanced significantly by several orders of magnitude up to 15 wt.% of MWCNTs content. The electrical conductivity increases as the frequency is increased, which can be attributed to high dislocation density near the interface. The rapid increase in the dielectric constant at a high MWCNTs content can be explained by the form
Coumarin derivatives have shown different biological activities, such as antifungal, antibacterial antiinflammatory, and antioxidant activities, besides antibiotic resistance modulating effects, and anti-HIV, hepatoprotective, and antitumor effect. So, new coumarin derivatives (hydrazones and an amide) were synthesized through multisteps reactions. All the synthesized target compounds were characterized by FT-IR spectroscopy, 1HNMR analysis. The compounds then evaluated for their anti-bacterial activity by means of well-diffusion method against two gram-positive bacteria (Staphylococcus aureus, Streptococcus pneumoniae) and two gram-negative bacteria (E.coli and Pseudomonas aeruginosa). The highest activity was demonstr
... Show MoreInternet of Things (IoT) is one of the newest matters in both industry and academia of the communication engineering world. On the other hand, wireless mesh networks, a network topology that has been debate for decades that haven’t been put into use in great scale, can make a transformation when it arises to the network in the IoT world nowadays. A Mesh IoT network is a local network architecture in which linked devices cooperate and route data using a specified protocol. Typically, IoT devices exchange sensor data by connecting to an IoT gateway. However, there are certain limitations if it involves to large number of sensors and the data that should be received is difficult to analyze. The aim of the work here is to implement a self-
... Show MoreImage pattern classification is considered a significant step for image and video processing.Although various image pattern algorithms have been proposed so far that achieved adequate classification,achieving higher accuracy while reducing the computation time remains challenging to date. A robust imagepattern classification method is essential to obtain the desired accuracy. This method can be accuratelyclassify image blocks into plain, edge, and texture (PET) using an efficient feature extraction mechanism.Moreover, to date, most of the existing studies are focused on evaluating their methods based on specificorthogonal moments, which limits the understanding of their potential application to various DiscreteOrthogonal Moments (DOMs). The
... Show MoreAlloys of GaxSb1-x system with different Ga concentration (x=0.4, 0.5, 0.6) have been prepared in evacuated quartz tubes. The structure of the alloys were examined by X-ray diffraction analysis (XRD) and found to be polycrystalline of zincblend structure with strong crystalline orientation (220). Thin films of GaxSb1-x system of about 1.0 μm thickness have been deposited by flash evaporation method on glass substrate at 473K substrate temperature (Ts) and under pressure 10-6 mbar. This study concentrated on the effect of Ga concentration (x) on some physical properties of GaxSb1-x thin films such as structural and optical properties. The structure of prepared films for various values of x was polycrystalline. The X-ray diffraction analy
... Show MoreWhen scheduling rules become incapable to tackle the presence of a variety of unexpected disruptions frequently occurred in manufacturing systems, it is necessary to develop a reactive schedule which can absorb the effects of such disruptions. Such responding requires efficient strategies, policies, and methods to controlling production & maintaining high shop performance. This can be achieved through rescheduling task which defined as an essential operating function to efficiently tackle and response to uncertainties and unexpected events. The framework proposed in this study consists of rescheduling approaches, strategies, policies, and techniques, which represents a guideline for most manufacturing companies operatin
... Show More
