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

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

The study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of

Extemporization is the ability of the actor to reflect his internal being. It gives a sort of confidence and an ability to show the personal countenance of the role away from tension and rigidity. By extemporization, it is possible to deal with and criticize the real living life so it is an intellectual, emotional, sensual, and perceptive process connected with the psychological energy and the emotional memory and all this goes under the control of the director and his instigations and instructions depending on what the text involves of intellectual, social and psychological motivators so it primarily depends on talent, chance and discussion. The research involves four chapters; the first contains the problem

Because asceticism has a great impact on educating the human soul properly, according to what was mentioned in the Book and the Sunnah of the Prophet, and keeping it away from vices and what is devolving into it, and this world and its adornments keep the Muslim away from virtues and work with them in order to reach the Hereafter in which is the eternal bliss that God, peace be upon him, has prepared for the obedient. The two pious obedient ones. And because of the impact of this topic on the Islamic community and adorn it with good qualities. Likewise, I saw many Muslims who do not prefer the life of this world over the hereafter, and they began to fight over the world and enjoy its adornments, and they took pride in money, building, an

Refrigerant R134a has been widely utilized in automotive air conditioning systems (AACSs); R134a has a high global warming potential (GWP) of 1430 despite having zero ozone depletion potential (ODP). Coming refrigeration systems must include refrigerants with low GWP and zero ODP. The aim of this experimental study is to evaluate the thermal performance of an (AAC) with different values of compressor speeds, i.e., (1000, 1700, and 2400 rpm) and two thermal loads, i.e., (500 and 1000 Watt) with the absence and presence of liquid suction heat exchanger (LSHX) using R134a. The results showed that adding LSHX enhanced the COP cycle by 7.18%, 10.7%, and 3.09% for the first, second, and third speed, respectively, at 500 Watt, while the en

Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the con

The Qur'an is an inexhaustible source for researchers, and all of them find a rich material for its research, and no wonder in it is the book of the greatest Arabic. Quranic research has been an attempt to extract the secret in the miracle of the Koran, and not the Quranic miracle is limited to the word and its meaning, but that the miracle extends to include every sound in motion or silent; the sound performance of the Quranic text increases the meaning of beauty and earns the word heartbeat, Souls; and this may be due to the beauty of voice in the performance and harmony between sounds and words, and harmony between the exits and descriptions, or the tides of the tides,
Based on the above and to show the miraculous aspects of the Qu

The emergence of mixed matrix membranes (MMMs) or nanocomposite membranes embedded with inorganic nanoparticles (NPs) has opened up a possibility for developing different polymeric membranes with improved physicochemical properties, mechanical properties and performance for resolving environmental and energy-effective water purification. This paper presents an overview of the effects of different hydrophilic nanomaterials, including mineral nanomaterials (e.g., silicon dioxide (SiO2) and zeolite), metals oxide (e.g., copper oxide (CuO), zirconium dioxide (ZrO2), zinc oxide (ZnO), antimony tin oxide (ATO), iron (III) oxide (Fe2O3) and tungsten oxide (WOX)), two-dimensional transition (e.g., MXene), metal–organic framework (MOFs), c