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
This experimental study demonstrates the gable-reinforced concrete beams’ behavior with several number of openings (six and eight) and posts’ inclination, aimed to find the strength reduction in this type of beam. The major results found are: for the openings extending over similar beam length it is better to increase the number of posts (openings),
Due to the broad range uses of chromium for industrial purposes, besides its carcinogenic effect, an efficient, cost effective removal method should be obtained. In this study, cow bones as a cheap raw material were utilized to produce active carbon (CBAC) by physiochemical activation, which was characterized using: SEM to investigate surface morphology and BET to estimate the specific surface area. The best surface area of CBAC was 595.9 m2/gm which was prepared at 600 ᵒC activation temperature and impregnation ratio of 1:1.5. CBAC was used in aqueous chromium ions adsorption. The investigated factors and their ranges are: initial concentration (10-50 mg/L), adsorption time (30-300 min), temperature (20-50
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Robust controller design requires a proper definition of uncertainty bounds. These uncertainty bounds are commonly selected randomly and conservatively for certain stability, without regard for controller performance. This issue becomes critically important for multivariable systems with high nonlinearities, as in Active Magnetic Bearings (AMB) System. Flexibility and advanced learning abilities of intelligent techniques make them appealing for uncertainty estimation. The aim of this paper is to describe the development of robust H2/H∞ controller for AMB based on intelligent estimation of uncertainty bounds using Adaptive Neuro Fuzzy Inference System (ANFIS). Simulatio
... Show MoreElectrophoretic Deposition (EPD) process offers various advantages like the fabrication of the ceramic coatings and bodies with dense packing, good sinterability and homogenous microstructure. The variables namely (applied potential, deposition time and sintering temperature) affected the development of hydroxyapatite (HAP) coatings. The coating weight and thickness were found to increase with the increase in applied potential or coating time. Sintering temperature was found to affect in change phases of the metal, furthermore the firing shrinkage of the HAP coating on a constraining metal substrate leads to serve cracking. XRD Characterization indicates the formation of a contamination free phase pure, and the optical micrographs show th
... Show MoreThis paper deals with the determination of stresses and deflections of clamped circular diaphragm strengthened by one or two ring-shaped concentric ribs, under uniform static and dynamic pressures. The simulation has been achieved by using the well-known engineering software finite element package MSC/NASTRAN.
As a design study, the effect of using a clamped ring, and the effect of using a ring-shaped rib on both surfaces of diaphragm instead of one, has been discussed in this work. To show the effectiveness of this study, results of this work have been compared with published data [1].
In the conclusion, the authors underline the validity of the&n
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The present paper focuses in a particular on the study of the biochar production conditions by the thermal pyrolysis of biomass from local Iraqi palm fronds, in the absence of oxygen. The biochar product can be used as soil improvers. The effect of temperature on the extent of the thermal pyrolysis process was studied in the range from 523 to 773K with a residence time of 15 minutes and nitrogen gas flow rate of 0.1 l/min. The produced biochar was characterized as will as biomass and degradation products. The results showed that the rate of biochar production decreases with the increasing in temperature, also it was noted that the normalized biochar surface area and pore size increases with the increasin
... Show MoreDifferent bremsstrahlung spectra from tungsten anode x-ray tube generated at 30, 40 and 50 kV have been examined theoretically and experimentally for an attempt to find a most suitable spectrum to radiograph a test object of 0.01 cm thickness of Cu and Ag. The high contrast using this suitable spectrum is demonstrated and the possible effects of fluorescent radiation are discussed.
Econazole nitrate (EN) is considered as the most effective agent for the treatment of all forms of dermatomycosis caused by dernatophytes. It was formulated as a topical solution in our laboratories. This study was designed to evaluate the effectiveness of Econazol Nitrate in the prepared formula and compared with that of commercial brand, Pevaryl®. A total of 104 patient suffering from dermatomycoses were involved in this investigation. Both formula were applied to the affected skin region in the morning and evening from week to 16 weeks with light massage until complete healing effect was achieved. The data revealed that the percentage of cured patient treated with the prepared formula and reference formula of Ecanozol Nitrate 1% so
... Show MoreIn cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid
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