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

Background: Staphylococcus spp. are widely distributed in nature and can cause nosocomial, skin infections, and foodborne illness, and it may lead to severe financial losses in birds by causing systemic infection in numerous organs. Aim: This study was conducted to determine the prevalence of Staphylococcus spp. in humans and birds in Baghdad city. Methods: Seventy-six oral cavity swabs were collected, including 41 from birds and 35 from breeders. All samples were examined by bacteriological methods and identified by using the VITEK technique, the samples were then further studied to test the ability of biofilm formation, and MDR factors and MAR index were tested with the use of seven antibiotics. Results: Among the 76 oral swa

   The location of the study area is surging hills in Bongomene area, Gorontalo, Indonesia. In this study, a geological survey and sampling were taken, and then an analysis of the content of benthic foraminifera was performed in each sample. The study aims to discover the species of benthic foraminifera fossils and to determine the paleobathymetry to the studied regions. The results of the analysis contained seven fossils species, namely Ammomassilina alveoliniformis, Stelligerum astrononion, Haynesia germanica, Nonion fabum, Praeglobobulimina ovata, Rhabdammina discreata and Saccorhiza ramosa. Based on the content of benthic foraminifera fossils, paleobathymetry is determined as Middle Shelf to Outer

Immunosuppressive cytokines are the main components of the tumor microenvironment and perform a vital function in controlling the immune response to malignant neoplasms.The objective: to study the influence of interleukin-4 (IL-4) and transforming growth factor-β3 (TGF-β3) on the development of breast tumors in women.Materials and methods. The concentration of cytokines IL-4 and TGF-β3 in blood serum was determined in 40 women with benign breast tumors, 40 women with malignant breast tumors, and 40 healthy patients without breast pathology, who were included in the control group.Breast cancer (BC) patients were divided into two groups; the first group included patients with the II stage of BC, who were considered to have a low le

Guanine has a variety of roles in chemistry, from its basic function in the storing and transferring genetic information to its usages in synthetic chemistry and other fields. Because of its distinct structure and biological importance, it is a fundamental component of contemporary study in organic chemistry and molecular biology. In this review, we focused on covering the synthetic pathways of various derivatives of guanine from the year 2000 until the present. As a result of the guanine molecule containing multiple functional groups, this gives us the ability to prepare several guanines such as O6-alkylating guanines, O6-benzylguanines, 8-aza-O6-benzylguanines, 9-substituted guanines, guanine-azo derivatives, guanine Schiff bases, guanin