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

Abstract Since unmethylated CpG motifs are more common in DNA from bacteria than vertebrates, and the unmethylated CpG motif has recently been reported to have stimulatory effects on lymphocytes, we speculated that bacterial DNA may induce inflammation in the urinary tract. To determine the role of bacterial DNA in lower UTI, we intraurethrally injected prokaryotic DNA (extracted from E. coli) in white mice and performed histopathological study for the kidneys and urinary bladders, 24 h after the exposure. The results showed infiltration of inflammatory cells, shrinkage of glomerulus and increase the capsular space, as well as edema formation in kidney tissues. Moreover, urinary bladder sections showed infiltration of inflammatory cells.

 Corrosion behavior of aluminium in 0.6 mol. dm-3 NaCL solution in acidic medium (      ) was investigated in the absence and presence of different concentrations of amino acid, glutamic acid, as environmentally – friendly corrosion inhibitor over temperature range (293-308)K. The investigation involved electrochemical polarization method using potentiostatic technique and optical microscopy, the inhibition efficiency increased with an increase in inhibitor concentration but decreased with increase in temperature. Results showed that the inhibition occurs through adsorption of the inhibitor molecules on the metal surface and it was found to obey Langmuir adsorption isotherm. Some thermodynamic paramet

  This study was designed to show the roles of vitamin D as immune-modulatory agent in serum type II Diabetes Mellitus Patients collected from type II Diabetes Mellitus and controls. They have been classified into two groups as the following: 1) Patients of type II DM group includes (20) individuals from both sexes with age range (35–65) years. 2) Control group: includes (20) healthy individuals from both sexes, with age range (30 – 45) years and no previous disease which may interfere with the parameters analyzed in this research. All the blood samples were analyzed for vitamin D3, albumin, C- reactive protein (CRP), erythrocyte sedimentation rate (ESR), immunoglobulins (IgG, IgM, IgA),  α1- antitrypsin and to

Autoimmune hepatitis is an inflammatory disease and its incidence has been increasing. The features of hepatitis are the release of inflammatory cytokines, the elevation of AST and ALT, and hepatocyte apoptosis and necrosis. Concanavalin A considered as essential model represents the acute immune-mediated liver damage in rodents. Thymoquinone is well known herbal compound that exert hepatoprotective, anti-inflammatory, and antioxidant activity. In this study, we focus on the immunoregulatory and liver protective effect of thymoquinone in a mouse model of concanavalin A-induced liver injury.

Twenty-four male mice were randomly divided into four groups each containing six animals: Negative control group, concanavalin A model group,