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

The Aaliji Formation in wells (BH.52, BH.90, BH.138, and BH.188) in Bai Hassan Oil Field in Low Folded Zone northern Iraq has been studied to recognize the palaeoenvironment and sequence stratigraphic development. The formation is bounded unconformably with the underlain Shiranish Formation and the overlain Jaddala Formation. The microfacies analysis and the nature of accumulation of both planktonic and benthonic foraminifera indicate the two microfacies associations; where the first one represents deep shelf environment, which is responsible for the deposition of the Planktonic Foraminiferal Lime Wackestone Microfacies and Planktonic Foraminiferal Lime Packstone Microfacies, while the second association represents the deep-sea environme

This study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate rapid effluent assessment or optimal process control. The equations relating the percentage removal of

    Taurodontism is a rare developmental dental anomaly marked by apical displacement of the pulpal floor, enlarged pulp chambers, and root bifurcation or trifurcation near the apex. Its etiology involves genetic mutations, syndromic associations, or developmental disturbances of Hertwig’s epithelial root sheath. Diagnosis relies mainly on radiographic assessment, with CBCT offering superior accuracy, and indices such as Shaw’s and Shifman’s aiding classification. Clinically, taurodontism complicates endodontic, surgical, orthodontic, and restorative procedures and may indicate underlying systemic disorders. Early recognition and interdisciplinary planning are crucial to optimizing patient outcomes. DOI: ht

Optimization of well placement plays a considerable role in the production and maximizing the net present value of the investment of oil field developments. However, the application of the optimization techniques in well placement developments is so complicated because many decision variables, objective functions, and constraints are involved in the well placement optimization case. Furthermore, many computational techniques; conventional and non-conventional, have been utilized to optimize well placement operations. This study displays the advancement of the optimization methods applied in the well placement. Subsequently, the study assorted the applied optimization methods, and it demonstrates the restriction and the range of implementati

The demand for electronic -passport photo ( frontal facial) images has grown rapidly. It now extends to Electronic Government (E-Gov) applications such as social benefits driver's license, e-passport, and e-visa . With the COVID 19 (coronavirus disease ), facial (formal) images are becoming more widely used and spreading quickly, and are being used to verify an individual's identity, but unfortunately that comes with insignificant details of constant background which leads to huge byte consumption that affects storage space and transmission, where the optimal solution that aims to curtail data size using compression techniques that based on exploiting image redundancy(s) efficiently.

Hydatid cystic or cystic echinococcosis disease remains a major challenge due to its medical and veterinary importance and its widespread spread all over the world as well as the economic losses caused by this disease, whether for humans or farm animals. Echinococcus granulosus is the causative agent for this disease, targeting the liver and lungs primarily and in varying proportions of the rest of the body. This disease is characterized by the non-appearance of pathological symptoms for long periods as its appearance depends on the size, number and site of the cysts formed and the type of organ infected and surgery is still the most effective solution for the disposal of hydatid cysts. Dogs and the rest of Canidae family represent the fina