The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

Monitoring lotic ecosystems is vital for addressing sustainability issues. The Al-Shamiyah River is the primary source of water for various daily activities in the Al-Shamiyah district. This study assessed the pollution levels of the river by measuring the concentration and distribution of heavy metals—specifically chromium, cadmium, manganese, copper, zinc, and lead—in both the river's water and sediments. The concentrations of heavy metals in the water ranged from 0.05 to 1.44µg/ L for copper (Cu), 1.57 to 7.25µg/ L for manganese (Mn), 0 to 1.7µg/ L for cadmium (Cd), 0.02 to 1.33µg/ L for lead (Pb), 0.08 to 2.74µg/ L for zinc (Zn), and 0.44 to 1.84µg/ L for chromium (Cr). In the particulate phase, the concentrations ranged from

This research studies the Saudi women participation in the visual arts, presents descriptive and analytical overview on their artworks and assess development through their participation in the said exhibition, frequency of participation, and aims to understand the most important stages and changes of the subjects addressed, artistic styles and the factors affecting these results in view of female artist's attitude pertaining to several aspects such as administrative organization, judging committees etc.

Interviews were held with a sample of female artists, 17 artists from different regions and generations out of 182 participants and reviewed relevant exhibition literature during the period 1979-2018. The research problem is to id

ABSTRACT This study developed two adsorbents for extracting salbutamol sulphate (SAS) from water and urine samples after derivatisation with 2-aminobenzothiazole as a colour reagent. These adsorbents include cetylpyridinium chloride surfactant (CPC) modified silica and alumina-coated magnetite nanoparticles (Fe3O4/SiO2/CPC and Fe3O4/Al2O3/CPC). The derivatisation of SAS with the colour reagent resulted in an orange azo dye with maximum adsorption wavelengths of 443.0 nm. UV–Vis spectroscopy was used to identify the target analyte following the magnetic solid-phase extraction (MSPE) method. Under optimal conditions, the concentration ranges of 0.03–5.00 µg/mL and 0.05–6.00 µg/mL with good linearity (˃ 0.99), the detection limi

The present work elucidates the utilization of activated carbon (AC) and activated carbon loaded with silver nanoparticles (AgNPs-AC) to remove tetracycline (TC) from synthetically polluted water. The activated carbon was prepared from tea residue and loaded with silver nanoparticles. Scanning electron microscopy (SEM), X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), and Brunauer-Emmett-Teller (BET) were used to characterize the activated carbon (AC) and silver nanoparticles-loaded activated carbon (AgNPs-AC). The impact of various parameters on the adsorption effectiveness of TC was examined. These variables were the initial adsorbate concentration (Co), solution acidity (pH), adsorption time (t), and dosag

That any industrial company that must think about marketing mechanisms and who are the beneficiaries and the pursuit of gain customer satisfaction with access to competitive advantages. Most industrialized our companies from a variety of problems experienced both in the field of production, marketing, or keep up with new developments or commitment to quality standards, which caused the reluctance of customers to buy local products for various reasons, and especially in light of unplanned economic policy and exposure to market to imported products flooding the market with various goods and services that do not can the domestic industry rival, which has competitive advantages and meet business requirements, but others arrived to stop or as

Women are considered the real power to build societies, as they are half of society, and it is their responsibility to raise generations، as human history testifies to the recording of great names with their giving and achievement in various scientific, social and humanitarian disciplines. Because of the importance of women in our lives, society must give them special care, whether at home or within the community structure to which they belong, so that they contribute to the image that brings about a transformation in the public scene, as well as providing them with support to take charge of bringing about change themselves, and this explains the interest of the press at all levels. Women's issues and topics through various journal

The impact of applying the K-W-L self-scheduling technique on first-year intermediate students' learning of basic volleyball skills, Ayad Ali Hussein*, Israa Fouad Salih

Pot experiment was carried out at the College of Agriculture – Baghdad University during autumn season, 2007. Thirteen treatments were formulated to evaluate the effectiveness of four applications of Phosphorus (0, 60, 60×2 and 120 Kg P. h-1) and three applications of Zinc (0, 25×2 mg Zn. L-1 and 50 mg Zn. Kg soil-1) along with inoculating seeds of bean with strains mixture 889 and 1865 and non-inoculated treatment, on nodulation, yield and protein content in seeds (N%). The results showed that inoculated plants exceeded on non-inoculated one in all the studied characteristics. While, P and Zn, applications at the rate of 60×2 kg/ha and 25×2 mg/L respectively, significantly, increased, nodulation, yield, protein content in se