Despite recent attempts to improve safety in the construction sector, this sector is considered dangerous and unsafe. Iraq is one of the emerging nations that suffers from a lack of construction safety management. In 2018, the construction sector in Iraq was responsible for 38% of all industrial accidents. Creating a safety program minimizes this problem by making safety an intrinsic part of construction projects. As a result, this article aims to identify the crucial safety factors that affect the safety performance in Iraqi construction projects. After conducting a critical literature review of the related literature, a list of 35 sub-factors classified into nine categories of main factors was chosen to rank each facto

A computational investigation is carried out in the field of charged –particle optics with the aid of numerical analysis method using the personal computer. The work is concerned with the design of electron gun with space-charge effect. The Finite element method (FEM) used in the solution of Poison's equation for determine the axial potential distribution of the two-electrode immersion lens operated under zero magnification condition , and from the solution of the paraxial ray equation the optical properties such as the focal length , spherical and chromatic aberration coefficients are determined, also a calculation of the brightness and perveance for the lens. The electrodes geometry was determined in two and three dimensi

The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

The research aims to identify the administrative skills and their role in institutional performance, and used the descriptive approach in a survey style and correlational relations to suit the nature of the problem to be studied.The research community was identified with the directors of sports activity in the Iraqi universities in a deliberate manner, and their number is (134) directors, where two scales (administrative skills and institutional performance) were used and the two scales were distributed to the above-mentioned sample in order to obtain answers that meet the required and representative sample of the community on the day 3/12/2021. The answers to all the statements were completed and after processing the results statistically

The research aims to shed light on the role of artificial intelligence in achieving Ambidexterity performance, as banks work to take advantage of modern technologies, artificial intelligence is an innovation that is expected to have a long-term impact, as well as banks can improve the quality of their services and analyze data to ensure that customers' future needs are understood. . The Bank of Baghdad and the Middle East Bank were chosen as a community for the study because they had a role in the economic development of the country as well as their active role in the banking market. A sample of department managers was highlighted in collecting data and extracting results based on the checklist, which is the main tool for the stu

Background: Mitral regurgitation (MR) is the most commonly encountered valve lesion in modern clinical practice. Severe mitral regurgitation may cause systolic dysfunction. Left ventricular ejection fraction may not be an accurate measurement of LV function in patients with mitral insufficiency. Myocardial performance index (MPI) is a simple non invasive measure of myocardial function. Methods: The study involved 50 patients with valvular mitral regurgitation and 50 healthy subjects as a control group. Transthoracic echocardiography was carried out for all patients and control group. The echocardiographic measurements included left ventricular end diastolic and end systolic dimensions, left atrial diameter, ejection fraction (EF), and myoca

This paper deal with the estimation of the shape parameter (a) of Generalized Exponential (GE) distribution when the scale parameter (l) is known via preliminary test single stage shrinkage estimator (SSSE) when a prior knowledge (a₀) a vailable about the shape parameter as initial value due past experiences as well as suitable region (R) for testing this prior knowledge.

The Expression for the Bias, Mean squared error [MSE] and Relative Efficiency [R.Eff(×)] for the proposed estimator are derived. Numerical results about beha

This paper demonstrates the construction of a modern generalized Exponential Rayleigh distribution by merging two distributions with a single parameter. The "New generalized Exponential-Rayleigh distribution" specifies joining the Reliability function of exponential pdf with the Reliability function of Rayleigh pdf, and then adding a shape parameter for this distribution. Finally, the mathematical and statistical characteristics of such a distribution are accomplished

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The present work investigates the effect of; superficial air velocities of: 1, 3, and 6 cm/s for two types of perforated distributor on hydrodynamic characteristic in a gas-liquid dispersion column of; air-water, and airaqueous-n-propanol solution. Bubble distribution, gas holdup, and power consumption are parameters take in consideration. Experimental work was carried out in perspex column of 8.5 cm inside diameter and 1.5 m height. Two types of bubble generator (perforated plate) were fixed at the bottom of the column; plate A (99 holes of 0.5 mm diameter and free area of 0.34%), plate B (20 holes of 1.5 mm diameter and free area of 0.62%). Photographic technique was used to measure the bubble parameters. The experimental results were