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

The aim of this paper is to determine the significant levels of some heavy metals such: lead, chromium, nickel and cadmium, were determined. Sources of pollution and their distribution according to presence of elements in the soils over the whole zone of the province of Maysan in southern of Iraq were investigated 36 soil samples from different zones: residential, industrial, commercial, agricultural and main roads, were collected from the soil surface and a depth of 30 cm and analyzed measuring of concentrations for heavy metals by a device ICP-MS technique. The results were compared with global standard levels of these elements in the soil.

 The aim of this work  is to evaluate concentrations of  natural and artificial radionuclide  in nine different samples of condiments from local markets.     The concentrations of 238 U , 232 Th ,40k  and 137Cs  were measured by using gamma spectroscopy with a high- purity germanium detector. The concentrations of 238 U, 232 Th ,40k  and 137Cs   were found to be in a range of  (21.4 - 91.13), (15.7 - 88.11) , (285.56 – 1100) and (5.1 - 27.5) Bq.kg-1  respectively. These concentrations are not hazardous to public health and the activities are within the allowed  levels

The transportation problem (TP) is employed in many different situations, such as scheduling, performance, spending, plant placement, inventory control, and employee scheduling. When all variables, including supply, demand, and unit transportation costs (TC), are precisely known, effective solutions to the transportation problem can be provided. However, understanding how to investigate the transportation problem in an uncertain environment is essential. Additionally, businesses and organizations should seek the most economical and environmentally friendly forms of transportation, considering the significance of environmental issues and strict environmental legislation. This research employs a novel ranking function to solve the transpor

        Zadah in [1] introduced the notion of a fuzzy subset A of a nonempty set S as a mapping from S into [0,1], Liu in [2] introduced the concept of a fuzzy ring, Martines [3] introduced the notion of a fuzzy ideal of a fuzzy ring.         A non zero proper ideal I of a ring R is called an essential ideal if I  J  (0), for any non zero ideal J of R, [4].         Inaam in [5] fuzzified this concept to essential fuzzy ideal of fuzzy ring and gave its basic properties.         Nada in [6] introduced and studied notion of semiessential ideal in a ring R, where a non zero i

Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of

The Historical effect of Conflict between North and South

conventional FCM algorithm does not fully utilize the spatial information in the image. In this research, we use a FCM algorithm that incorporates spatial information into the membership function for clustering. The spatial function is the summation of the membership functions in the neighborhood of each pixel under consideration. The advantages of the method are that it is less
sensitive to noise than other techniques, and it yields regions more homogeneous than those of other methods. This technique is a powerful method for noisy image segmentation. 

A new de-blurring technique was proposed in order to reduced or remove the blur in the images. The proposed filter was designed from the Lagrange interpolation calculation with adjusted by fuzzy rules and supported by wavelet decomposing technique. The proposed Wavelet Lagrange Fuzzy filter gives good results for fully and partially blurring region in images.