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

Porous silicon was prepared by using electrochemical etching process. The structure, electrical, and photoelectrical properties had been performed. Scanning Electron Microscope (SEM) observations of porous silicon layers were obtained before and after rapid thermal oxidation process. The rapid thermal oxidation process did not modify the morphology of porous layers. The unique observation was the pore size decreased after oxidation; pore number and shape were conserved. The wall size which separated between pore was increased after oxidation and that effected on charge transport mechanism of PS

Anew mixed compound complexes derived from 2-phenyl-2-(o-tolylamino) Acetonitrile as primary ligand (L1) and histidine (L2) as secondary ligand have been prepared and characterized by conventional techniques, elemental microanalysis (C.H.N), Fourier transform infrared, ultra violet-visible spectra, , flame atomic absorption, molar conductivity, magnetic susceptibility measurement and 1H-NMR spectra. From IR data which appear chelating behavior of the amino acid ligand (L2) toward transition metal ions is via carboxylate oxygen, amino nitrogen and imidazol nitrogen as tridentate ligand while second ligand (L1) chelating through N-nitrile and N-aniline, according to all above technics the octahedral shapes were expected for these complexes as

Numerical simulations are carried out to assess the quality of the circular and square apodize apertures in observing extrasolar planets. The logarithmic scale of the normalized point spread function of these apertures showed sharp decline in the radial frequency components reaching to 10-36 and 10-34 respectively and demonstrating promising results. This decline is associated with an increase in the full width of the point spread function. A trade off must be done between this full width and the radial frequency components to overcome the problem of imaging extrasolar planets.

Data-driven models perform poorly on part-of-speech tagging problems with the square Hmong language, a low-resource corpus. This paper designs a weight evaluation function to reduce the influence of unknown words. It proposes an improved harmony search algorithm utilizing the roulette and local evaluation strategies for handling the square Hmong part-of-speech tagging problem. The experiment shows that the average accuracy of the proposed model is 6%, 8% more than HMM and BiLSTM-CRF models, respectively. Meanwhile, the average F1 of the proposed model is also 6%, 3% more than HMM and BiLSTM-CRF models, respectively.

Methods of speech recognition have been the subject of several studies over the past decade. Speech recognition has been one of the most exciting areas of the signal processing. Mixed transform is a useful tool for speech signal processing; it is developed for its abilities of improvement in feature extraction. Speech recognition includes three important stages, preprocessing, feature extraction, and classification. Recognition accuracy is so affected by the features extraction stage; therefore different models of mixed transform for feature extraction were proposed. The properties of the recorded isolated word will be 1-D, which achieve the conversion of each 1-D word into a 2-D form. The second step of the word recognizer requires, the