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 project department in the Iraqi Ministry of Labor and Social Affairs. The study found that, if project owners provide information with the specific characteristics of accounting information, there is a role for accounting information in reducing SME financing constraints in Iraq
The Ratawi Oil Field (ROF) is one of Iraq's most important oil fields because of its significant economic oil reserves. The major oil reserves of ROF are in the Mishrif Formation. The main objective of this paper is to assess the petrophysical properties, lithology identification, and hydrocarbon potential of the Mishrif Formation using interpreting data from five open-hole logs of wells RT-2, RT-4, RT-5, RT-6, and RT-42. Understanding reservoir properties allows for a more accurate assessment of recoverable oil reserves. The rock type (limestone) and permeability variations help tailor oil extraction methods, extraction methods and improving recovery techniques. The petrophysical properties were calculated using Interactive Petroph
... Show MoreThis study is achieved in the local area in Eridu oil field, where the Mishrif Formation is considered the main productive reservoir. The Mishrif Formation was deposited during the Cretaceous period in the secondary sedimentary cycle (Cenomanian-Early Turonian as a part of the Wasia Group a carbonate succession and widespread throughout the Arabian Plate. There are four association facies are identified in Mishrif Formation according the microfacies analysis: FA1-Deep shelf facies association (Outer Ramp); FA2-Slope (Middle Ramp); FA3-Reef facies (Shoal) association (Inner ramp); FA4-Back Reef facies association. Sequence stratigraphic analysis show there are three stratigraphic surfaces based on the abrupt changing in depositional
... Show MoreThis study aims to use claystone beds exposed in the Injana Formation (Late Miocene) at Karbala-Najaf plateau, middle of Iraq for the manufacturing of perforated and ordinary bricks. The claystone samples were assessed as an alternative material of the recent sediments, which are preferred to remain as agricultural land. The claystones are sandy mud composing of 29.1 - 39.1% clay, 37.2 - 54.8% silt and 14.1-26.8% sand. They consist of kaolinite, illite, chlorite, palygorskite, and montmorillonite with a lot of quartz, calcite, dolomite, gypsum and feldspar. Claystone samples were characterized by linear shrinkage 0.01 - 0.1%, volume shrinkage 0.1 - 0.9%, bulk density 1.2 - 2.11gm/cm3 (1.68 g / cm3 average), and the efflorescence is
... Show MoreForeign trade receives a good deal of economists' attention for its active contribution to economic growth, and imports of goods and services that could not be produced locally constitute an important share of the local economy. Agricultural imports constitute an important share of the total imports due to their role in fulfilling the needs of local markets; however, the agricultural sector in Iraq contributes no more than a limited share of the country's need, which has encouraged the import of a variety of fruits, vegetables and strategic crops and different types of red and white meat. For the sake of identifying the factors affecting the demand on agricultural imports in Iraq, the following factors has been analyzed: th
... Show MoreVocational education has great importance to comprehensive national development as it provides intermediate cadres able of operating the factories and laboratories in the farms and fields beside the work in the fields of health, service, administration and commercial. Due to the importance of this type of education in society, it is necessary to do a qualitative reform of vocational education in order to make the educational staffs get the necessary basic expertise to adapt the requirements of the labor market and try to rearrange and organize the workforce through put long-term economic and social policy through certain planning open to the workforce. The workforces structure according to gradual expansion in all the national ec
... Show MorePlacental dysfunction and or fetal central nervous system infestation caused by Human cytomegalovirus (HCMV) is the leading cause of congenital non-genetic neuro-developmental problems of the newborn, worldwide. Although the highest rates of congenital infection and CMV seroprevalence occurs in developing countries like Iraq, there remains a paucity of data from that part of the world. This descriptive case control study was undertaken in Babylon/ Iraq to determine the local seroprevalence of CMV in women of child bearing age, and to identify the socio-demographic factors associated with it. This study found a seropositivity peak amongst the 26-35 yr olds which declined in the 36 – 45 yr olds. However, the
... Show MoreThe expression of MUC5AC has been associated with the loss of the differentiation, TNM system, and nodal metastasis, in many cancers including gastric carcinoma (GC).Objective: To evaluate whether the MUC5AC could be used as a predictor in patients with GC and to assess the correlation between the expression of MUC5AC& the clinicpathological parameters as age, sex, histopathological subtypes, grade and stage of the tumor. This is a retrospective study conducted on 60 randomly selected patients (30 normal vs 30 GC), at the Pathology Department of the Gastroenterology and Hepatology Teaching Hospital&some private laboratories. They were collected and diagnosed during the period 2014-2018. Histological sections were stained with H&E and IHC st
... Show MoreInvestment in Human is one of the best and most important investments as it is renewed and developed resource over time in comparison with depleted material resources. Human resources is considered the part of the population that could be employed economically to contribute in increasing production energies as it is the support pillar of the society and have great energies that construct the society and raise of nations as well as he is distinguished with characteristics of ambitions to freedom.
Iraq is one of the countries that has large number of population in age of work and production and reduce in age dependent classes (children and old people).This dynamic in population led to step
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