Preferred Language
Articles
/
XRYxSYcBVTCNdQwCXkKm
Utilization of serial tendering to reduce the value project
...Show More Authors
Abstract<p>Serial tendering is better than other types of tendering when it comes to cost reduction, where civil infrastructure projects need a significant increase in the amount of tough planning, financial expenditures, engineering work, and resources of a different character than other types of construction projects. The effects of a lack of funding cause decrease in the completion speed of the project on time. The need to reduce the cost of bidding on recurrent civil infrastructure projects is critical. To achieve the desired goals of this research, this article will provide an overview of the type of bids used in the construction of schools implemented in the current financial perspective in Iraq, the extent of benefit, and the amount of possible reduction if continuous and serial tendering are used.</p>
Scopus Clarivate Crossref
View Publication
Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
The husband's right to discipline his wife
...Show More Authors

The husband’s discipline of his wife is a right prescribed by the Sharia, but it is conditioned discipline with conditions that make this discipline intended to preserve the family institution from disintegration and scattering, so the Islamic Sharia entrusted the husband, the guardian of the family, with the task of disciplining the disobedient and disobedient wife and deviating from the family’s values ​​and constants of mutual respect and obedience in what is good. And a sense of responsibility. This discipline goes through three sequential stages, starting with exhortation and dialogue, passing through abandonment in the beds, and ending with beating. As for the sermon, it is a quiet dialogue followed by a threat of abandonme

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exercise the leadership of the tax administration leaders to drive away the strategic orientation And its relation to organizational excellence: Practical research in the General Authority for Taxes
...Show More Authors

The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

... Show More
View Publication Preview PDF
Publication Date
Thu Aug 01 2024
Journal Name
Misan Journal For Physical Education Sciences
A comparative study of the reasons for the reluctance of female physical education teachers in “Baqubah” to participate in refereeing sports competitions according to the variable of years of service
...Show More Authors

When searching for an answer to the following question: What are the reasons for the reluctance of female physical education teachers in secondary schools to referee sports competitions according to the variable of years of service? It was found that the research aimed to reveal the differences between the opinions of the research sample of physical education teachers in secondary schools (girls) about refereeing sports competitions according to the variable of years of service. To achieve the research goal, it is assumed that there are significant differences between the average opinions of the research sample of female teachers and their reluctance and the reasons for the differences in the practice of refereeing sports competitions accor

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The use of the genetic algorithm to estimate the parameters function of the hypoexponential distribution by simulation
...Show More Authors

In this research, the focus was placed on estimating the parameters of the Hypoexponential distribution function using the maximum likelihood method and genetic algorithm. More than one standard, including MSE, has been adopted for comparison by Using the simulation method

View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The instrumental support search strategies and avoid coping to psychological stressors and their relationship to the cognitive motivation of Al-Anbar University students.
...Show More Authors

the Current research aims to identify the psychological stressors coping strategies and their relationship to the cognitive motivation among Al-Anbar University students through the following hypotheses: 1) no statistically significant differences at a level (0.05) among the sample according to the instrumental support strategy depending on the variable type and specialization, 2) No statistically significant differences at a level (0.05) among the sample in regard of coping avoiding strategy depending on the variable type and specialization, 3) There is no statistically significant difference at a level (0.05) in cognitive motivation level among Al-Anbar University students, 4) No statistically significant differences at a level (0.05)

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax: بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات
...Show More Authors

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 13 2021
Journal Name
Eureka: Physics And Engineering
A numerical study to improve the position and angle of the producer gas injector inside the intake manifold to minimize emissions and efficiency enhancement of a bi engine
...Show More Authors

To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Sep 27 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Flattening of the posterior slope of the articular eminence of completely edentulous patients compared to patients with maintained occlusion in relation to age using computed tomography
...Show More Authors

Background: The posterior slope of the articular eminence of completely edentulous patients compared to patients with maintained occlusion shows significant flattening. This study aimed to correlate between the flattening of the posterior slope of the articular eminence, with dental status, age, genders, on both sides using computed tomography. Materials and Methods: The sample of the present study was a total of 117 Iraqi subjects, who admitted to the maxillofacial department at Al-Sadr Teaching Hospital in Al-Najaf city. The examination was performed on CT scanner; the eminence inclination was measured in two methods using sagittal section. Results: Clinically, the inclination of articular eminence was higher in edentulous subjects than i

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of financial consumer protection to achieve financial inclusion
...Show More Authors

The study aimed at knowing the financial consumer about the available protection from financial and banking services, presenting, and examining the evidence of some indicators indicating the reality of financial inclusion in the Iraqi banking system. Therefore, the study sought to know the extent of the level of protection available to the financial consumer as a result of its use of financial and banking services by the Iraqi banking system, and what It is the reality of financial inclusion in the banking system by measuring some financial and banking indicators. The study relies on the two (analytical) and (descriptive) approaches based on the questionnaire form and the data issued by the Central Bank of Iraq (2017-2020). Watch

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Social and cultural factors leading to the marriage of minors
...Show More Authors

This paper deals with the most important factors leading to child marriage and the importance of the study shed light on the factors leading to the marriage of minors than to underage marriage of repercussions on society and on the individual and household level, and thus its effects on the development of Almrah Battabarha half of society Vsba minors hinders progress Almrah and deprive of her childhood and deprive them of education leading to the spread of illiteracy , in addition to the marriage of minors having psychological risks, health and social girl and the family together.
The objectives of the study focused on identifying the socio and cultural factors leading to the marriage of minors, and highlights the marriage Alqaasratal

... Show More
View Publication Preview PDF