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 aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE  and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.

The Capparis spinosa L. is a species has a great interest in the field of traditional medicine for its pharmacological properties with many bioactive compounds. Our study is aiming at the recovery of this species through a phytochemical analysis and an evaluation of antibacterial and antioxidant activities of leaves of Capparis spinosa L. collected from natural habitats within the region of Al-Jadriya, Baghdad, Iraq. Phytochemical investigation demonstrated the presence of flavonoids, phenols, alkaloids, tannins, and glycosides in the methanolic extract of leaves. The quantitative analysis of total phenolic contents is being performed by Folin-Ciocalteau method and expressed in terms of gallic acid equivalents. C. spinosa exhibited progress

Undoubtedly, Road Traffic Accidents (RTAs) are a major dilemma in term of mortality and morbidity facing the road users as well as the traffic and road authorities. Since 2002, the population in Iraq has increased by 49 percent and the number of vehicles by three folds. Consequently, these increases were unfortunately combined with rising the RTAs number, mortality and morbidity. Alongside the humanitarian tragedies, every year, there are considerable economic losses in Iraq lost due to the epidemic of RTAs. Given the necessity of understanding the contributory factors related to RTAs for the implementation by traffic and road authorities to improve the road safety, the necessity have been a rise for this research which focuses into

Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

The Central Marshes are one of southern Iraq's most important wetlands and ecosystems. A study on evaluating soil quality and water quality in terms of chemical properties at certain sites in the southern Iraqi Central Marshes has been conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops. Soil and water samples were collected from 15 sites and transferred to the laboratory. In the lab, the following parameters were determined: electrical conductivity (EC), total dissolved salts (TDS), organic materials (OM), pH, gypsum, and total sulfate content (SO₃). The tests conducted on the samples indicated that it could be said that the soil of the Central Marshes

The current study included a review of the registration and description of the Theretra alecto Boi, 1827 (Levant hawk moth), samples were collected from various areas of the Baghdad belt and the provinces of the Middle Euphrates, confirmation in the description was on the most important parts of the body included the head and it's appendages, pronotum, wings as well as male and female genitalia. The morphological characteristics under study were enhanced by illustrations and images. Information on the locations and date of the collection was also confirmed. This study aims to identify the most important characteristics of the diagnosis of the species and the review of appearance variations, especially the analytical style of wings, coupling

The present study aimed to determine the frequency of ABO and Rh blood group antigens among Sabians (Mandaeans) population. This paper document the frequency of ABO and Rh blood groups among the Sabians (Mandaeans) population of Iraq.There is no data available on the ABO/Rh (D) frequencies in the Sabians (Mandaeans) population. Total 341 samples analyzed; phenotype O blood type has the highest frequency 49.9%, followed by A 28.7%, and B 13.8% whereas the lowest prevalent blood group was AB 7.6%. The overall phenotypic frequencies of ABO blood groups were O>A>B>AB. The allelic frequencies of O, A, and B alleles were 0.687, 0.2 and 0.1122 respectively. Rhesus study showed that with a percentage of 96.2% Rh (D) positive is by far the mo