Encouraging micro-enterprises for comprehensive economic development are crucial to achieve the ambitious vision 2030 of the Kingdom of Saudi Arabia.

 Small and Medium enterprises are inputting around 15.5 per cent to GDP while 33 per cent contribution as a private sector to Saudi Arabia's gross domestic product (GDP). This study aims to identify the most important factors that affect the efficiency of small enterprises in Saudi Arabia. To accomplish this objective, the study was conducted for small projects via the comprehensive inventory method under the supervision of the Institute of Entrepreneurship. A total of 282 questionnaires were collected from entrepreneurs and the differentiation analysis

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Background: Salmonella spp. are one of the most frequently reported causes of bacterial foodborne outbreak in the world.
Objective: This study has been conducted to detect salmonella as a major public health problem worldwide.
Methods: A total of 12 samples including 8 white meat (chicken) and 4 red meat (beef) samples were collected randomly from each sample; 25gr was separated and treated with 225ml of buffered peptone water, incubated at 37C°and 42C° for 24 hours. Samples were streaked on selective enteric agar.
Result: Totally 4 out of 8 chicken meat and one out of 4 red meat samples were contaminated with Salmonella spp.
Conclusion: These results confirmed the previous findings stating the proper packaging of meat prod

In light of the limited sources of funding suffered by the Iraqi economy, it highlights the importance of enhancing the efficiency of public expenditure, and if the measurement of the efficiency of public expenditure and identify benchmarks first step of promoting efficiency, the adoption of scientific methods of analysis imperative in promoting the efficiency. Under this framework, the focus was on the methodologies used to measure the efficiency of public spending and supply analysis with trying statement strengths and weaknesses, and make use of it in the measurement of the efficiency of public spending in the Iraqi economy. As well as devise measurable indicators take into account the specificity of the Iraqi economy and the

Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

             It is the regression analysis is the foundation stone of knowledge of statistics , which mostly depends on the ordinary least square method , but as is well known that the way the above mentioned her several conditions to operate accurately and the results can be unreliable , add to that the lack of certain conditions make it impossible to complete the work and analysis method and among those conditions are the multi-co linearity problem , and we are in the process of detected that problem between the independent variables using farrar –glauber test , in addition to the requirement linearity data and the lack of the condition last has been resorting to the

Foreground object detection is one of the major important tasks in the field of computer vision which attempt to discover important objects in still image or image sequences or locate related targets from the scene. Foreground objects detection is very important for several approaches like object recognition, surveillance, image annotation, and image retrieval, etc. In this work, a proposed method has been presented for detection and separation foreground object from image or video in both of moving and stable targets. Comparisons with general foreground detectors such as background subtraction techniques our approach are able to detect important target for case the target is moving or not and can separate foreground object with high det

Background: Cheese has an outstanding nutritional quality, but is also an efficient vehicle for transmission of diseases to humans and is an excellent medium for bacterial growth and an important source of bacterial infection. when consumed all without pasteurization Salmonella spp. are one of the most frequently reported causes of bacterial foodborne worldwide.
Objective: This study was carried out to study the microbiological contamination of processed cheese. Material and Methods: A total of 13 samples of processed cheese were randomly collected from supermarkets in Baghdad, IRAQ. Elven grams of cheese were added to 99ml of sterile diluted peptone water in a flask  and shaken well to make 10-¹ dilution .Fu

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

Aspect-Oriented Software Development (AOSD) is a technology that helps achieving
better Separation of Concern (SOC) by providing mechanisms to identify all relevant points
in a program at which aspectual adaptations need to take place. This paper introduces a
banking application using of AOSD with security concern in information hiding.