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
Background: Occupational exposure to hazardous drugs occurs in all aspects of anticancer drug handling. Proper recommendations and guidelines should be applied to control and reduce exposure. Objective: To assess pharmacists' knowledge and practice regarding the safe handling of anticancer drugs. Methods: A cross-sectional study was conducted at seven major hospitals in Baghdad City, Iraq, from December 2023 to February 2024. A pre-designed questionnaire was given to pharmacists who handled anticancer drugs in chemotherapy units. The questionnaire comprises sociodemographic data, knowledge of the safe handling of cytotoxic drugs and thoughts about exposure and risk, practices for safely handling cytotoxic drugs, and challenges for s
... Show MoreThis paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans
... Show MoreThe two body model of (Core+n) within the radial wave functions of the cosh potential has been used to investigate the ground state features such as the proton, neutron and matter densities, the root mean square (RMS) nuclear proton, neutron, charge and mass radii of unstable neutron-rich 14B, 15C, 19C and 22N nuclei. The calculated results show that the two body model with the radial wave functions of the cosh potential succeeds in reproducing neutron halo in these nuclei.
In this work, the effect of anodizing duration on the morphology and photoelectrochemical properties of TiO2 nanotubes arrays (NTAs) has been investigated The samples were characterized by X-ray diffraction (XRD) and energy dispersive X-ray (EDX) to characterize their crystalline structure and compositional. Surface morphological and their dimensional variation was examined by field emission scanning electron microscopy (FESEM). The anodizing duration played a significant role in the formation of TiO2 nanotubes arrays. Moreover, the photoelectrochemical properties (PEC) were studied through photocurrent measurements. Optimum anodizing duration of 60 min at 40 V exhibited maximum photocurrent of 0.03 mA cm-2 under illumination of hal
... Show MoreBackground: Obesity is a serious public health concern that has reached epidemic proportions; the prevalence, as well as the severity of obesity in adolescents is increasing at an alarming rate. A close relationship was found between weight status and dental caries. Thus this research aimed to assess the prevalence and severity of dental caries among overweight adolescent females in relation to physicochemical characteristics of stimulated whole saliva in comparison with normal weight adolescent females. Materials and methods: The total sample involved for nutritional status assessment is composed of 2678 females aged 13-15 years. This was performed using Body Mass Index specific for age and gender according to CDC growth chart (2000). The
... Show MoreBackground: H1N1 influenza pandemic or swine flu was an influenza pandemic first described in Iraq in October 2009 .The virus appeared to be anew strain of H1N1 causes wide range of morbidity and mortality among different genders and age groups as part of worldwide pandemics.Seasonal flu is a contagious respiratory illness caused by influenza viruses that infect the nose, throat, and lungs. It can cause mild to severe illness, and at times can lead to death. The best way to prevent the flu is by getting a flu vaccine each year.
Objectives: Is to determine the morbidity and mortality in different age groups in patients with H1N1 influenza versus those patients with seasonal influenza who were admitted at the same time to AL-kindy
... Show MoreBackground: Dental caries is one of the most prevalent chronic diseases of people worldwide that lead to the pain and disability across all age groups and still consider as a major cause of tooth loss. The aim of this study was to assess the prevalence and severity of dental caries and treatment needs among school children in Heet city. Materiales and methods: The sample included all school children at age of (12 years old) males and females from urban areas in Heet city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO. Results: The prevalence of dental caries was (90.2%). The DMFS/dmfs values were (5.85±0.168, 1.57±0.146) respectively for the total sample. Females were foun
... Show MoreBackground: Depression is a common mental disorder that presents with depressed mood;it can become chronic or recurrent and affect dental health .Thus this research aimed to assess the prevalence and severity of dental caries among students with different grade of depression in relation to physicochemical characteristics of stimulated whole saliva. Materials and methods: The total sample involved for depression status assessment is composed of 800 students for both gender aged 15 years old that were selected randomly , This was performed using children depression inventory (CDI) index that divided the students into four groups of depression(low or average grade, high average grade, elevated grade and very elevated grade). The diagnosis and
... Show MoreThis study included the estimation of growth rate, viability and morphological changes in different culture media (NNN, P-Y, RPMI- 1640, and Panmed). Promastigotes cultured in RPMI-1640 showed maximal growth rate after (2, 4, 6) days of cultivation (27.26 ± 0.05), (172.20 ± 0.1) and (343.81 ± 1.48) million parasites / ml for each day respectively, while P-Y media gave the highest mean of growth rat after (8 and 10) days of cultivation (307.16 ± 1.67) and (303.5 ± 4.96) million parasites / ml for each day respectively. P-Y medium showed the maximal percentage of viability after (2, 4, 6, 8, and 10) days of cultivation (99.76 ± 0.5) %, (98.30 ± 0.17) %, (96.1 ± 0.1) %, (92.5 ± 0.52) % and (87.26 ± 0.05) % for each day respectively.
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