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 research aims to: Preparing rehabilitative exercises with accompanying tools to rehabilitate those with shoulder dislocation. Knowing the effect of rehabilitative exercises and accompanying aids in improving the muscular strength and motor range of those with dislocations in the shoulder joint. The two researchers used the experimental design with the same experimental group with the pre and post tests, so the researcher chose a sample appropriate to the nature of his research problem, its goals and its hypotheses, as a sample of the injured was chosen to remove the shoulder joint, who completed the treatment, who were not practicing sports, and those who went to the Physiotherapy Center at Al-Was

Density functional theory (DFT) with B3LYP level and 6-311G[Formula: see text] basis sets for light atoms like N and O and SDD basis sets for heavy atoms like Sn is used to examine the interaction of tin dioxide nanocrystals with nitrogen dioxide as a function of temperature from 273[Formula: see text]K to 373[Formula: see text]K through a Gaussian 09W software program. Gibbs free energy, enthalpy, and entropy of activation and reaction are calculated. The situation of transition of SnO₂ clusters toward nitrogen dioxide is investigated. According to the findings, the activation energy of SnO₂ clusters with nitrogen dioxide increases as the temperature rises (in negative value). Gauss view 0

Semi-empirical methods (MINDO/3, PM3) and Density Functional Theory calculations (DFT/ B3LYP/ 6-311G) were carried out to evaluate the vibration frequencies and Infra-Red (IR) absorption intensities for equilibrium geometries, of 6,7,8,10 and 12 cyclacene's molecules of different diameters for (SWCNTs). The Gaussian 03 and MOPAC computational packages have been employed throughout this study to compute the geometrical Parameters (bond lengths and bond angles) and the energetic properties, (vibration frequency, heat of formation and electronic charge distribution for the modeled 6,7,8,10 and 12 cyclacene's molecules of different diameters nanostructures (zig-zag). The results include the assignment of all puckering, breathing and clock-an

    A new heterocyclic Schiff bases ligand (HL) derived from condensation of 2-Amino-4-methylbenzothiazole with 4-Diethylaminosalicylaldehyde have been synthesized and characterized by (FTIR & UV.Vis) spectroscopies, (¹H & ¹³C)NMR spectra, mass spectrum, elemental microanalysis (C,H,N,S). Metal complexes with Co(II), Ni(II), Cu(II), Zn(II) and Cd(II) ions have been also synthesized and characterized by (FTIR & UV.Vis) spectroscopies, flame atomic absorption, molar conductivity measurements and magnetic susceptibility. These studies indicate that the mole ratio (L:M) is (2:1) for Co(II) complex and (1:1) for other complexes. The spectral results indicate that the ligand coordinates with met