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

This research sheds light on those discrepancies in the use of ornaments, adornment and perfumes, as well as the art of cosmetics, in two important civilizations, namely, the Mesopotamian civilization as the earlier civilization, and the civilization of Yemen, which represents the first Arab civilization. Through the foregoing, our research includes two topics, the first topic included the history of the use of decorations, ornaments and perfumes in the civilization of Mesopotamia, while the second topic included the study of ornaments, adornment and cosmetic art in the ancient civilization of Yemen. And then the research came out with a number of conclusions that the researcher considers very important to highlight the differences and f

The current study was conducted to evaluate the effect a mixture of threespecies of arbuscular mycorrhizal fungi (Glomus etunicatum, G. leptotichum andRhizophagus intraradices) double and triple mixture and organic matter by usingplastic pots in the greenhouse at some mycorrhiza and physiological limitationscharacteristics in tomato plant after four and eight weeks of cultivation. Theresults of the determinants mycorrhiza significant increase the percentage ofmycorrhizal frequency F% dry weight of roots mycorrhiza (g.plant-1) andorganic matter in all mycorrhiza single, double and triple mixture after four andeight weeks cultivation treatments. The highest percentage of mycorrhizalfrequency and increase the dry weight of the root in the trea

Anew mixed compound complexes derived from 2-phenyl-2-(o-tolylamino) Acetonitrile as primary ligand (L1) and histidine (L2) as secondary ligand have been prepared and characterized by conventional techniques, elemental microanalysis (C.H.N), Fourier transform infrared, ultra violet-visible spectra, , flame atomic absorption, molar conductivity, magnetic susceptibility measurement and 1H-NMR spectra. From IR data which appear chelating behavior of the amino acid ligand (L2) toward transition metal ions is via carboxylate oxygen, amino nitrogen and imidazol nitrogen as tridentate ligand while second ligand (L1) chelating through N-nitrile and N-aniline, according to all above technics the octahedral shapes were expected for these complexes as

Background: Methotrexate is one of the mainstays for treating rheumatoid arthritis (RA) with a wide range of adverse drug reactions, however, it’s the relationship between adverse drug reactions and genetic polymorphism remains to be highlighted, and there is a lack of studies concerning Arabic Iraqi population regarding this aspect.

Objective: Evaluate the association between genetic mutations in the MTHFR gene in SNPs (rs1801133G>A and rs1801131T>G) on the adverse drug reaction for RA Iraqi patients.

Methods: An observational study, that involved 95 Iraqi RA patients with established RA. Patien

The analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.

Because the studying of time series can get by building, analysis the models and then forecasting gives the priority for the practicing in different fields, therefore the identification and selection of the model is of great importance in spite of its difficulties.

The selection of a standard methods has the ability for estimation the errors in the estimated the parameters for the model, and there will be a balance between the suitability and the simplicity of the model.

In the analysis of d

The reason for studying (The secret of Repentance and Confession in Christianity) goes back to the deep roots of repentance in all religions, specially the three revealed religions, and those who adhere to them. The human psych by nature is incessantly demanding sins and the wrong deeds. It is in need of repentance which God has opened for them. Almighty God is happy when his creatures repent and refrain from sinning. This is the reason for success in life and the hereafter and the principle of the happiness. It is also a condition for the good course. Therefore, man should refrain from sinning and feel regret for committing sins forever.

Perhaps masculinity and femininity in our Arabic language are among the linguistic issues that have occupied the attention of researchers, ancient and modern. Many books, works, and research have been written on this subject, but there is still something in it that must be revealed, clarified, and established, as the ancients did not classify the feminine and masculine into real, metaphorical, auditory, analogical,

consideration
In the purposes of faith and destiny