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

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

Intrinsic viscosities have been studied for polyethylene oxide in water which has wide industrial applications. The polyethylene oxide samples had two different structures, the first one was linear and covers a wide range of molecular weight of 1, 3, 10, 20, 35, 99, 370, 1100, 4600, and 8000 kg/mol and the second one was branched and had molecular weights of 0.55 and 40 kg/mol.
Intrinsic viscosities and Huggins constants have been determined for all types and molecular weights mentioned above at 25ºC using a capillary viscometer. The values of Mark-Houwink parameters (K and a) were equal to 0.0068 ml/g and 0.67 respectively, and have not been published for this range of molecular weight in as yet.

In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 ^oC) and (-20^oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20^oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 oC) and (-20oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of hydrogen peroxide (H2O2), oxalic acid (C2H2O4) and ferrous sulfate (FeSO4). This

In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 ^oC) and (-20^oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20^oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

There Are Many  Communities Suffering Of Unemployment Due To Has  Great Social And Economic Impact, As Well As The Psychological Effects Devastating And Serious And That May Threaten States  With Collapse And  Leading Human Displacement And Loss And Crime, And Often Derive Unemployed People To Practice  Bad Habits Such As Gambling, Alcohol And Drug Abuse To Escape From Their Reality To Their Concerns And Problems.

It Should Be Noted, That The Largest Percentage Of Unemployment In Developing Societies Represented By The Educated Class Of University Graduates, And This Is Something Painful.

The Unemployed Know That (Each Capable Of Working And Who Want To Look For And Accept Prevailing Bricks) Is Th

Presents here in the results of comparison between the theoretical equation stated by Huang and Menq and laboratory model tests used to study the bearing capacity of square footing on geogrid-reinforced loose sand by performing model tests. The effects of several parameters were studied in order to study the general behavior of improving the soil by using the geogrid. These parameters include depth of first layer of reinforcement, vertical spacing of reinforcement layers, number of reinforcement layers and types of reinforcement layers The results show that the theoretical equation can be used to estimate the bearing capacity of loose sand.

The research aims to recognize the impact of the training program based on integrating future thinking skills and classroom interaction patterns for mathematics teachers and providing their students with creative solution skills. To achieve the goal of the research, the following hypothesis was formulated: There is no statistically significant difference at the level (0.05) between the mean scores of students of mathematics teachers whose teachers trained according to the proposed training program (the experimental group) and whose teachers were not trained according to the proposed training program (the control group) in Pre-post creative solution skills test. Research sample is consisted of (31) teachers and schools were distribut