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
Scenes of love constitute a large space within the orbit of the movies, so that there is almost no film (no matter what kind) void of these scenes, as they are associated with many dimensions and they constitute a major attraction for viewers, and thus the direction solutions and their connection to the director's vision constitute a large part in the process of employing signs to highlight what should be highlighted or to refer to it symbolically on the grounds that the director does not have full freedom in the transfer of scenes of love at all levels as they are in reality. The research included three sections within the theoretical framework:The first section: the concept of image and its rhetorical importance. This section discussed
... Show MoreBackground:The technology of nanoparticles has been expanded to many aspects of modern life. Titanium dioxide nanoparticles were of many nanomaterials utilized in biomedical applications. The interactions between nanoparticles and proteins are believed to be the base for the biological effect of the nanoparticles. The oxidation reaction of many substances is catalyzed by oxidizing enzymes called peroxidases. The activity of salivary peroxidase is elevated with periodontal diseases. the aim ofthis study is to examine the action of titanium dioxide nanoparticles on salivary peroxidase activity.Material and method75 participants were enrolled in this study—Periodontitis group with 44 participants and the non-periodontitis group with 31 pa
... Show MoreThe Arabic grammatical theory is characterized by the characteristics that distinguish it from other languages. It is based on the following equation: In its entirety a homogeneous linguistic system that blends with the social nature of the Arab, his beliefs, and his culture.
This means that this theory was born naturally, after the labor of maintaining an integrated inheritance, starting with its legal text (the Koran), and ends with its features of multiple attributes.
Saber was carrying the founding crucible of that theory, which takes over from his teacher, Hebron, to be built on what it has reached. It is redundant to point to his location and the status of his book.
So came to my research tagged: (c
The design studies, especially in their contemporary stages, have not been isolated from the subjects that underpin advanced ideas in the field of technical treatments that enrich and improve the social life of users through those technological innovations that have enhanced and changed life styles, Especially in the field of general institutional techniques, including cinemas, as the ideal places for people and visitors to this space, which can contribute to the promotion of cultural, social and technical aspects within this millennium. DONC as reflected on the positive communication and communication between the intellectual and cognitive develop individuals, including cultural and technical side of the individual. The first chapter co
... Show MoreThe advancement of cement alternatives in the construction materials industry is fundamental to sustainable development. Geopolymer is the optimal substitute for ordinary Portland cement, which produces 80% less CO2 emissions than ordinary Portland cement. Metakaolin was used as one of the raw materials in the geopolymerization process. This research examines the influence of three different percentages of sulfate (0.00038, 1.532, and 16.24) % in sand per molarity of NaOH on the compressive strength of metakaolin-based geopolymer mortar (MK-GPM). Samples were prepared with two different molarities (8M and 12M) and cured at room temperature. The best compressive strength value (56.98MPa) was recorded with 12M w
... Show MoreExpansive soil is one of the most serious problems that face engineers during the execution of any infrastructure projects. Soil stabilization using chemical admixture is one of the most traditional and widespread methods of soil improvement. Nevertheless, soil improvement on site is one of the most economical solutions for many engineering applications. Using construction and demolishing waste in soil stabilization is still under research., The aim of this study is to identify the effect of using concrete demolishing waste (CDW) in soil stabilization. Serious tests were conducted to investigate the changes in the geotechnical properties of the natural soil stabilized with CDW. From the results, it is concluded that the
... Show MoreIndicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.
The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.
This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.
Iraqi banks suffered from high levels of direct co
... Show MoreMany important archaeological sites in Iraq still need to be preserved. Some of these sites were subjected to destruction and negligence. So, exploring these sites represents a priority for its protection. A 2D Electrical Resistivity Imaging (ERI) as a non-invasive geophysical survey method was implemented at a part of the Borsippa archaeological site near Babylon to search for the subsurface archaeological artefacts/structures. Electrical resistivity measurements were carried out using a Dipole-Dipole array. Steps were taken to process and filter using Horizontal profiles, forward modelling, and 2D inverse models to analyze the resistivity measurements. The ERI inversion results show that the superficial conductive zone produced va
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