The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

In this study, an unknown force function dependent on the space in the wave equation is investigated. Numerically wave equation splitting in two parts, part one using the finite-difference method (FDM). Part two using separating variables method. This is the continuation and changing technique for solving inverse problem part in (1,2). Instead, the boundary element method (BEM) in (1,2), the finite-difference method (FDM) has applied. Boundary data are in the role of overdetermination data. The second part of the problem is inverse and ill-posed, since small errors in the extra boundary data cause errors in the force solution. Zeroth order of Tikhonov regularization, and several parameters of regularization are employed to decrease error

ackground An autoimmune and inflammatory illness called rheumatoid arthritis (RA) occurs when your immune system mistakenly attacks normal cells in your body. Interleukin-35 is a brand-new cytokine that belongs to the immunosuppressive and anti-inflammatory IL-12 family. β -herpesvirus that produces inflammation and stays dormant in its host for life is the human cytomegalovirus. Human herpesvirus (HCMV) has been at the core of several RA-related theories. Objective The current study looked at the association between RA and serum IL-35 levels as well as the association between RA and CMV. Patients and methods Blood samples were taken in the Baghdad Teaching Hospital and Typical Rheumatology Unit from January 2022 to Mars 2022 for the curre

In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c

The oil exports play a vital role in supporting economic development and raise the economic growth. The oil exports can increase the economic growth via three main channels which are supporting the productive, distributive and service sectors; increasing the investment and capital formation; and increasing the employment rate.

However, the oil exports did not have an important role in increasing the economic growth in Iraq. Therefore, it also did not provide the required support to other economic sectors, neither participated in increase the employees’ skills nor increase the investment rate. It may slightly contribute in enhancement the infrastructure that can attract the public and private investments

Abstract

  Natural gas is characterized by features that made from it a fuel and a raw material for many industries. Deepening its position as a favorite fossil supplier between other types of fossil fuel is the efficiency, diversity of its uses, low costs and compatibility with the environment which leads to increasing of its uses then increased global demand. So, the natural gas must take its place as an important resource in Iraq and participate the oil in the economic development process of building and financing of the general budget.

  Iraq is planning to continue of increasing the export capacity of raw oil to meet ambitious production targets emanating from the mai

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

The Shiite religious authority in Iraq has played an active and vital role over its long history in promoting values of tolerance, rejecting extremism, advocating unity and confronting external challenges. This role has increased significantly after 2003 as a result of the great challenges that have passed in Iraq. Despite its clear policy of non-interference in political matters, except in cases of necessity, but the great role it played in maintaining national unity and advocating the rejection of extremism and sectarianism has made it a necessary need in Iraq to confront any deviations, dispersions or threats that affect society and the state. Therefore, its role in the process of reform was prominent on the political level by calling