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 proje

This work involves synthesis and characterization of some new 1, 3, 4-thiadiazole or pyrazoline derivatives heterocyclic containing indole ring. The new 2-amino-1, 3, 4-thiadiazole derivatives [IV] and [V] a, b were synthesized by cyclization reaction of 2-methyl-1H-indole-carbothiosemicarbazide [III] in H2SO4 acid or by reaction of indole-3-acetic acid or indole-3-butanoic acid with thiosemicarbazide in the presence of phosphorous oxychloride, respectively. Amide derivatives [VI]-[VIII] were synthesized by the reaction equimolar of 2-amino-1, 3, 4-thiadiazoles and (acetyl chloride, benzoyl chloride, anisoyl chloride and heptanoyl chloride) in DMF and pyridine as accepter. The new pyrazolone derivatives [XI] a, b were synthesized from heati

This study was carried out in the bee laboratory in the Faculty of Agriculture –University of Kufa in September 2021 to evaluate some protein sources and hive products against the oriental hornet Vespa orientalis Linnaeus 1771 (Hymenoptera: Vespidae). The food sources included: beef meat, gut fish, beef lung, honeybee, wax, propolis, pollen, bee worker, and water, in addition to control which was an empty petri dish. The number of visits and their duration were calculated. The results showed that the wasps preferred bee honey and wax significantly higher than the rest of the stimuli.

O estudo destaca a necessidade crítica de se focar nas capacidades físicas, motoras e técnicas das jogadoras de esgrima, desenvolvendo e testando metodologias de treino modernas, baseadas na ciência, adaptadas às exigências específicas do desporto. O objetivo do estudo foi avaliar a eficácia do treino tridimensional visando melhorar as capacidades motoras e o desempenho técnico dos participantes. Recorrendo a um desenho experimental, o estudo envolveu a formação de grupos experimentais e de controlo. A amostra incluiu 16 esgrimistas da Faculdade Feminina de Educação Física e Ciências do Desporto. Após a exclusão de dois jogadores durante a fase exploratória, os restantes 14 foram divididos igualmente em grupos experimental

       We have presented the distribution of the exponentiated expanded power function (EEPF) with four parameters, where this distribution was created by the exponentiated expanded method created by the scientist Gupta to expand the exponential distribution by adding a new shape parameter to the cumulative function of the distribution, resulting in a new distribution, and this method is characterized by obtaining a distribution that belongs for the exponential family. We also obtained a function of survival rate and failure rate for this distribution, where some mathematical properties were derived, then we used the method of maximum likelihood (ML) and method least squares developed  (LSD) to estimate the parameters an

n this paper, we formulate three mathematical models using spline functions, such as linear, quadratic and cubic functions to approximate the mathematical model for incoming water to some dams. We will implement this model on dams of both rivers; dams on the Tigris are Mosul and Amara while dams on the Euphrates are Hadetha and Al-Hindya.