Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use

The environmental surfaces hygiene of college premises like classrooms play role in spreading different pathogenic bacteria, furthermore a Medical students are often potential vectors for resistant bacteria to their entourage. This study aimed to assess bacterial contamination and their susceptibility to various antimicrobial agents in the educational classroom of Al-Kindy College of medicine in two classrooms: one occupied by clinical visitor and non-clinical visitor students to evaluate and determine its health risk. In this cross-sectional study, different sites of the educational classroom of Al-Kindy College of medicine were studied.  Ninety-sex Different swab samples were collected from 8 different sites of college across bot

This research aims to understand the mineralogical and geochemical characteristics of the nickel laterite deposit in the East Sulawesi Ophiolite Belt in Wiwirano District, North Konawe, Southeast Sulawesi, Indonesia. The deposit is analyzed and described to determine the laterization process and supergene enrichment. The geochemical data was obtained from X-ray fluorescence analysis, and mineralogical data from petrography and X-ray diffraction analysis. The minerals in the limonite zone are dominated by goethite and hematite. Minerals found in the saprolite zone include quartz, orthopyroxene, and lizardite, whereas the bedrock is made up of olivine, orthopyroxene, serpentine, and chromite. Fe2O3, Al2O3, and Co contents are high in

Since its first description as a cytotoxic agent, Olea europaea leaves extract gained significant popularity against human breast cancer, ethyl acetate extract of Olea europaea leaves obtained by acid hydrolysis method was evaluated in vitro as cytotoxic agent against new human breast cancer (AMJ13) cell line, using the MTT assay. One main pentacyclic triterpenoid; oleanolic acid, was isolated from leaves of Olea europaea by well-known two different methods, but not used for this compound before, the acidic hydrolysis method and basic acidic method. The presence of oleanolic acid was proved in both methods with qualitative and quantitative d

The inhibitive action of Reactive Red (RR31) dye against corrosion of carbon steel in 1M acetic acid solution has been studied using gravimetric method at temperature ranged (288-318)K. The antibacterial activity for the different concentrations of RR31 dye against different bacterial species was studied. The experimental data indicates that this dye acts as a potential inhibitor for carbon-steel in acetic acid medium and the protection efficiency increase with increasing (RR31) dye. The adsorption of (RR31) dye on the carbon steel surface was found to follow Langmuir adsorption isotherm. Thermodynamic data for the adsorption process such as Gibbs free energy change ∆Gads, enthalpy change ∆Hads, and entropy change ∆Sads were estima

Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

The thermal performance of a flat-plate solar collector (FPSC) using novel heat transfer fluids of aqueous colloidal dispersions of covalently functionalized multi-walled carbon nanotubes with β-Alanine (Ala-MWCNTs) has been studied. Multi-walled carbon nanotubes (MWCNTs) with outside diameters of (< 8 nm) and (20–30 nm) having specific surface areas (SSAs) of (500 m2/g) and (110 m2/g), respectively, were utilized. For each Ala-MWCNTs, waterbased nanofluids were synthesized using weight concentrations of 0.025%, 0.05%, 0.075%, and 0.1%. A MATLAB code was built and a test rig was designed and developed. Heat flux intensities of 600, 800, and 1000 W/m2; mass flow rates of 0.6, 1.0, and 1.4 kg/min; and inlet fluid temperatures of 30, 40, an