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

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

The study aims at knowing the relationship between retirement problems and psychological flexibility, besides identifying the difference of retirement problems and psychological flexibility due to the wok place variable and sex variable.

The study sample consists of 250 registered retirees in both associations of the government and the UNRWA. The researcher had prepared and used a retirement problems scale and  a psychological flexibility scale. The study findings show the following:

1. The economic problems were greatly common by a relative weight of 76.3 %.
2. The psychological compatibility was the most widespread domain in the psychological fl

The skill scale in most of sport activity monitoring a lot of dynamic behaviours conducted with playing situations that help the excerpt's in sport field to evaluate and put right solutions ,soccer one of games that studies in third stage in college and take skills ,dribbling , passing, shooting these skills helps to execute the plans in game ,the researchers notice that there is no test measure the skills of the game in the beginning of the first semester especially in the method of soccer in physical education college and the problem of the research were by answering the question that is there test connect between one or more that one of skill to measure the ability of students to execute the plans in soccer and the conclusion was the bui

Academia Open Vol 8 No 2 (2023): December DOI: 10.21070/acopen.8.2023.8087 . Article type: (Medicine)Impact of COVID-19 on Dental Students' Psychological Health Maryam Hameed Alwan, [email protected], (1) Department of Oral Diagnosis, College of Dentistry, Baghdad University, Iraq, Iraq (1) Corresponding author Abstract This study investigates the psychological impact of the COVID-19 pandemic on dental students at Baghdad University College of Dentistry. Conducted between December 2021 and January 2022, this cross-sectional survey aligns with ethical guidelines and the Helsinki Declaration. The study utilized Cochran's equation to determine a sample size of at least 400, ensuring a 95% confidence level with a 5% margin of e

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The study aims to explore the effect of cognitive behavioral therapy on internet addiction among university students. The experimental method was used. The study population consisted of (100) university students (50 males, 50 females). The Research sample included (13) University students at Baghdad University addicted to the Internet (9 males, 4 females), divided into two groups:  a control group consisting of (6) individuals (4 males, 2 females) and an experimental sample consisting of (6) individuals (4 males, 2 females). The Scale of Internet Addiction by Young (1996), which was translated and modified into the Arabic language by (Moegel and Prism, 2016), was administered to the study sample. The sample was subjected to two sess

The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

The piled raft is a geotechnical composite construction consisting of three elements: piles, raft and soil.
In the design of piled rafts, the load shared between the piles and the raft, and the piles are used up to a
load level that can be of the same order of magnitude as the bearing capacity of a comparable single
pile or even greater. Therefore, the piled raft foundation allows reduction of settlements in a very
economic way as compared to traditional foundation concepts.
This paper presents experimental study to investigate the behavior of piled raft system in sandy
soil. A small scale “prototype” model was tested in a sand box with load applied to the system through
a compression machine. The settlement was