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
Image classification is the process of finding common features in images from various classes and applying them to categorize and label them. The main problem of the image classification process is the abundance of images, the high complexity of the data, and the shortage of labeled data, presenting the key obstacles in image classification. The cornerstone of image classification is evaluating the convolutional features retrieved from deep learning models and training them with machine learning classifiers. This study proposes a new approach of “hybrid learning” by combining deep learning with machine learning for image classification based on convolutional feature extraction using the VGG-16 deep learning model and seven class
... Show MoreImage compression is a serious issue in computer storage and transmission, that simply makes efficient use of redundancy embedded within an image itself; in addition, it may exploit human vision or perception limitations to reduce the imperceivable information Polynomial coding is a modern image compression technique based on modelling concept to remove the spatial redundancy embedded within the image effectively that composed of two parts, the mathematical model and the residual. In this paper, two stages proposed technqies adopted, that starts by utilizing the lossy predictor model along with multiresolution base and thresholding techniques corresponding to first stage. Latter by incorporating the near lossless com
... Show MoreThe permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be
This study concerns the removal of a trihydrate antibiotic (Amoxicillin) from synthetically contaminated water by adsorption on modified bentonite. The bentonite was modified using hexadecyl trimethyl ammonium bromide (HTAB), which turned it from a hydrophilic to a hydrophobic material. The effects of different parameters were studied in batch experiments. These parameters were contact time, solution pH, agitation speed, initial concentration (C0) of the contaminant, and adsorbent dosage. Maximum removal of amoxicillin (93 %) was achieved at contact time = 240 min, pH = 10, agitation speed = 200 rpm, initial concentration = 30 ppm, and adsorbent dosage = 3 g bentonite per 1L of pollutant solution. The characterization of the adsorbent, modi
... Show MoreChromene is considered a fused pyran ring with a benzene ring, which is found in many plants and is part of many important compounds such as anthocyanidins, anthocyanins, catechins, and flavanones. These compounds are included under the headings "flavonoids" and "isoflavonoids." These compounds are well known as bioactive molecules with wide medicinal uses. According to these pharmacokinetic characteristics, many researchers are giving more attention to this type of compound and its derivatives. Many chromene derivatives have been synthesized to study their biological effects for the treatment of many diseases. Furthermore, the researcher displayed wide interest in finding new methods for synthesizing chromene derivatives. These met
... Show MoreMetal oxide nanoparticles demonstrate uniqueness in various technical applications due to their suitable physiochemical properties. In particular, yttrium oxide nanoparticle(Y2O3NPs) is familiar for technical applications because of its higher dielectric constant and thermal stability. It is widely used as a host material for a variety of rare-earth dopants, biological imaging, and photodynamic therapies. In this investigation, yttrium oxide nanoparticles (Y2O3NPs) was used as an ecofriendly corrosion inhibitor through the use of scanning electron microscopy (SEM), Fourier transforms infrared spectroscopy (FT-IR), UV-Visible spectroscopy, X-ray diffraction (XRD), and energy dispersive X-ray spe
... Show MoreRemoval of heavy metal ions such as, cadmium ion (Cd 2+) and lead ion (Pb 2+) from aqueous solution onto Eichhornia (water hyacinth) activated carbon (EAC) by physiochemical activation with potassium hydroxide (KOH) and carbon dioxide (CO2) as the activating agents were investigated. The Eichhornia activated carbon was characterized by Brunauer Emmett Teller (BET), Fourier Transform Infrared spectroscopy (FTIR), and Scanning Electron Microscopy (SEM) techniques. Whereas, the effect of adsorbent dosage, contact time of pH, and metal ion concentration on the adsorption process have been investigated using the batch process t
Understanding, promoting, and teaching media literacy is an important societal challenge. STEM educators are increasingly looking to incorporate 21st century skills such as media literacy into core subject education. In this paper we investigate how undergraduate Computer Science (CS) students can learn media literacy as a by-product of collaborative video tutorial production. The paper presents a study of 34 third-year CS undergraduates who, as part of their learning, were each asked to produce three video tutorials on Raspberry Pi programming, using a collaborative video production tool for mobile phones (Bootlegger). We provide results of both quantitative and qualitative analysis of the production process and resulting video tutorials,
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