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

In a hybrid cooling solar thermal systems , a solar collector is used to convert solar energy into heat energy in order to super heat the refrigerant leaving the compressor, and this process helps in the transformation of refrigerant state from gaseous state to the liquid state in upper two-thirds of the condenser instead of the lower two-thirds such as in the traditional air-conditioning systems and this will reduce the energy needed to run the process of cooling .In this research two systems with a capacity of 2 tons each were used, a hybrid air-conditioning system with an evacuated tubes solar collector and a traditional air-conditioning system . The refrigerant of each type was R22.The comparison was in the amou

  Recognition is one of the basic characteristics of human brain, and also for the living   creatures. It is possible to recognize images, persons, or patterns according to their characteristics. This recognition could be done using eyes or dedicated proposed methods. There are numerous applications for pattern recognition such as recognition of printed or handwritten letters, for example reading post addresses automatically and reading documents or check reading in bank.

      One of the challenges which faces researchers in character recognition field is the recognition of digits, which are written by hand. This paper describes a classification method for on-line handwrit

      Dust and bird residue are problems impeding the operation of solar street lighting systems, especially in semi-desert areas, such as Iraq. The system in this paper was designed and developed locally using simple and inexpensive materials. The system runs automatically. It Connects to solar panels used in solar street lighting, and gets the required electricity from the same solar system. Solar panels are washed with dripping water in less than half a minute by this system. The cleaning period can also be controlled. It can also control, sensing the amount of dust the system operates. The impact of different types of falling dust on panels has also been studied. This was collected from different winds and studied their impact o

This research aims to analyze the intellectual and civilizational regression that afflicted Iraqi and Arab society due to political and religious tyranny and internal conflicts, which was reflected in the deterioration of human rights values and the absence of equality and justice in dealing with the other religiously, which affected the reluctance of members of religious groups to interact with their national societies and then migrate to Outside, which contributed to a double loss, in terms of the loss of these societies by productive and effective national competencies, and in terms of distorting the image of Islam. The research stressed that the first treatments of this phenomenon are the consolidation of the values of citize

In this paper, method of steganography in Audio is introduced for hiding secret data in audio media file (WAV). Hiding in audio becomes a challenging discipline, since the Human Auditory System is extremely sensitive. The proposed method is to embed the secret text message in frequency domain of audio file. The proposed method contained two stages: the first embedding phase and the second extraction phase. In embedding phase the audio file transformed from time domain to frequency domain using 1-level linear wavelet decomposition technique and only high frequency is used for hiding secreted message. The text message encrypted using Data Encryption Standard (DES) algorithm. Finally; the Least Significant bit (LSB) algorithm used to hide secr

It is proposed and studied a prey-predator system with a Holling type II functional response that merges predation fear with a predator-dependent prey's refuge. Understanding the impact of fear and refuge on the system's dynamic behavior is one of the objectives. All conceivable steady-states are investigated for their stability. The persistence condition of the system has been established. Local bifurcation analysis is performed in the Sotomayor sense. Extensive numerical simulation with varied parameters was used to explore the system's global dynamics. A limit cycle and a point attractor are the two types of attractors in the system. It's also interesting to note that the system exhibits bi-stability between these 2 types of attractors.

The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

Background: The appointment system is a common practice in primary health care clinics in developed countries. The patients and health care providers in the primary health care setting perceived the appointment system as an indicator of good quality service.

Objective: The aim of this study was to survey patients’ and health care providers’ attitudes towards the introduction of an appointment system and their satisfaction with the existing ‘walk-in’ system in the primary health care setting.

Subjects and Methods: A questionnaire survey was conducted included a convenient sample of 234 patients as well as 76 health care providers from two primary health care center