The process of risk assessment in the build-operate transfer (BOT) project is very important to identify and analyze the risks in order to make the appropriate decision to respond to them. In this paper, AHP Technique was used to make the appropriate decision regarding response to the most prominent risks that were generated in BOT projects, which includes a comparison between the criteria for each risk as well as the available alternatives and by mathematical methods using matrices to reach an appropriate decision to respond to each risk.Ten common risks in BOT contracts are adopted for analysis in this paper, which is grouped into six main risk headings.The procedures followed in this paper are the questionnaire method

An ingrowing toenail is a common problem affecting mainly adolescents and young adults, with a male predominance of 3:1. The disorder generally occurs in big toes. It is painful and often chronic and it affects work and social activities. Most patients initially complain of pain and later discharge, infection and difficulty in walking occur. The Objectives: The purpose of the study was to evaluate the efficacy and safety of (10600nm) CO2 laser in the treatment of ingrowing toe nail. Patients, Materials & Methods: This study was done in laser medicine research clinics from July 2013 to the end of December 2013; 10 patients including 7(70%) males and 3 (30%) females with age ranging from 18 years to 70 years with mean age of 44 years o

The flow measurements have increased importance in the last decades due to the shortage of water resources resulting from climate changes that request high control of the available water needed for different uses. The classical technique of open channel flow measurement by the integrating-float method was needed for measuring flow in different locations when there were no available modern devices for different reasons, such as the cost of devices. So, the use of classical techniques was taken place to solve the problem. The present study examines the integrating float method and defines the parameters affecting the acceleration of floating spheres in flowing water that was analyzed using experimental measurements. The me

The present paper describes and analyses three proposed cogeneration plants include back pressure steam-turbine system, gas turbine system, diesel-engine system, and the present Dura refinery plant. Selected actual operating data are employed for analysis. The same amount of electrical and thermal product outputs is considered for all systems to facilitate comparisons. The theoretical analysis was done according to 1st and 2nd law of thermodynamic. The results demonstrate that exergy analysis is a useful tool in performance analysis of cogeneration systems and permits meaningful comparisons of different cogeneration systems based on their merits, also the result showed that the back pressure steam-turbine is more efficient than other pro

شهد العصر الحالي سرعة فائقة في انتاج وسائل الاتصال لاسيما في حقل الاتصال الاليكتروني وتوضح ذلك عبر الاندماج بين ظاهرة الكم الهائل من المعلومات وتعدد الوسائل الاتصالية وذلك لتحقيق الهدف المنشود لبث الرسالة الاتصالية الا وهو التفاعل من اجل التأثير في الفرد ومن ثم المجتمع ككل , فيما اضحت العلاقات العامة احد العوامل المؤثرة في عملية التغيير الاجتماعي بما تستند اليه من ممارسات تضعها في اطار الوظائف المجتمعية ال

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

ABSTRACT

            This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that

 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need

Abstract

The Purpose of This Research is The  Main Factors  In out Comes Phenomena From Primary School Which in Creased in Lost Period in Iraq And to Find Solutions to The This Problem.

In Order to Achieve Al The Aim The Research Choose a Systematic Random Sample of School Records For Students in Some Primary Schools in Karkh and Rusafa and Year of Study (2010-2015) and Size (40) Samples, included  (16) Variable , Collected in Form Prepared by The Research As a Way to Analyze The Data.

Remember to Summarize The (6) Main components Pay a Student to Drop out of Primary Schools in The Province of Baghdad are Arranged As Follows:

 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m