Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

To finalize any construction investment project, it would be necessary to identify the most significant problems and obstacles that lead to project reluctance and stalling. Unexpected events and conflicts may have disrupted these strategies and impacted project development. Due to the high initial investment costs of construction projects, crises can have an immediate impact, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which prompted the researcher to identify and evaluate those obstacles through this research and questionnaires using Pareto scientific theory to exclude factors that do not contribute to project lag. It was discovered that 28 o

An analysis of three selected wells in the Ain Zala oil field (AZ-16, AZ-17, and AZ-24) in the northwestern part of Mosul Governorate. In terms of biostratigraphy, it consists of planktonic and suspended foraminifera, which comprise 37 species belonging to 17 genera. Based on the recorded planktonic foraminifera, three main biozones were identified: Globotruncana aegyptiaca Partial Zone, which refers to the age of the Late Campanian, Gansserina gansseri Partial Range Zone, which indicates the age of the Early Maastrichtian, and Abathomphalus mayaroensis Interval Zone, which indicates the age of the Late Maastrichtian. The Abathomphalus mayaroensis Interval Zone is divided into four subzones: Racemiguembelina fructicosa Partial Range

The geological modeling of an oil-bearing reservoir, which specifies the lithology and analyzes the petrophysical parameters of complex reservoir, its being created using Petrel software to construct reservoir models that describe and estimate porosity and water saturation distributions. 3D modeling of carbonate reservoirs has proven to be a highly effective technique for evaluate the economic benefit of the reservoir by estimating the formation petrophysical properties and calculating the oil reserves. The study aims constructed on evaluated Yamama formation in Four drilling wells (Nasiriyah-1, Nasiriyah-3, Nasiriyah-4, and Nasiriyah-5) entering the Yamama Formation of the Al-Nasiriyah field. In Al-Nasiriyah Oil field, and within t

The tongue is one of the important organs of vertebrates, as it plays an important role in the process of food intake, absorption and swallowing, It varies the morphological according to the organism, the habitat, and the nature of the food for it. The aim of the study is to reveal the histologist structure of the tongue of the guinea pig(Cavia porcellus), where we took three samples of adult males, and crosses the tongue similar to rodents, except for some differences in terms of the epithelial layers, mucosa, the muscular layer, the number of tongue layers and the spread of papillae on the tongue, which is, differences due to adaptation to the habitat and their diet.

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

ABSTRACT

The research focuses on the key issue concerning the use of the best ways to test the financial stability in the banking sector, considering that financial stability cannot be achieved unless  the financial sector in general and the banking sector  in particular are able to perform its key role in addressing the economic and social development requirements, under the laws and regulations that control  banking sector , as the only way that increases its ability to deal with any risks or negative effects experienced by banks and other financial institutions. The research goal is  to evaluate the stability of the banking system in Iraq, through the use of a set of econometrics an

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

هدفت الدراسة إلى التعرف على مستوى تقييم الإعلاميين العراقيين المقيمين في الأردن لتغطية الإصلاحات السياسية و الاقتصادية في العراق من قبل الفضائيات العراقية. و هدفت كذلك إلى التعرف على الف