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: Periodontal diseases are one of the major dental pathologies that affect human populations worldwide at high prevalence rates The term periodontal disease usually refers only to plaque related inflammatory disease of the dental supporting tissues. Mouth rinses which act as an anti-plaque agents mostly used as adjuncts to oral hygiene. Aims of the study: To Estimate and compare the effects of Aloe vera relative to chlorhexidine on the clinical periodontal parameters (plaque index, gingival index, bleeding on probing). Material and method: A total of 44 subjects with plaque-induced gingivitis, baseline of data were collected for (PLI, GI, and BOP) and underwent oral hygiene instruction, scaling and polishing, then divided into:

Background: Analysis of human reports and comparison with results of experimental animals indicate that the effects of progesterone on human not analogous to experimental animals fetus, many studies showed that exposure to progesterone during developing of genital tract of human fetus was not teratogenic. Other studies which performed on laboratory animals found association between progesterone administration during gestation and genital malformation. Objectives: to explore the effect of progesterone in 10.2 mg/kg intraperitoneal injection in mice on testis development and anogenital distance. Materials and Methods: ten pregnant mice divided into five mouse control group that injected10. 2mg/kg sesame oil and treated group that injected pro

The importance of this research lies in shedding light on the concept of techno-strategy for information management from vital and important topics that showed response for change in all areas of life. As this necessitates the updating and changing of it in order to achieve its strategic goals and enhance its technological advantage. The research problem looked at the role of the information technology system (ITS) in enhancing risk management in general directorates for sports and school activity from the viewpoint of its department heads. The research aimed at the relationship of information techno-strategy in risk management and the ratios of the contribution of information techno-strategy in risk management from the viewpoint of heads o

Islamic periodicals are defined as: publications issued periodically, and containing articles, research, or studies that convey Islamic thought and culture. Islamic periodicals have a prominent place among other types of sources of documentary and non-documentary Islamic information, because they are characterized by the speed of their issuance and the modernity and diversity of their Islamic information. This study aims to explain the reality of Islamic periodicals published in Iraq, graphically analyze their bibliographic characteristics and emphasize the importance of their issuance, as well as give a historical overview of the issuance and publication of Islamic periodicals in the Arab world and the world, while presenting examples of I

In the last few years, following the relative stability of the political, economic, and security environments, Iraq has embarked on a transformation towards an ambitious program of automation across various sectors. However, this automation program faces numerous challenges, including significant investments in technology and training, addressing social impacts, and combating widespread illiteracy

    A survey of fish species in the Iraqi marine waters was carried out for the period from November 2014 to March 2018. The list included 214 species representing 75 families.

     The family Carangidae dominated the marine fishes in Iraq, which was represented by 24 species, followed by Haemulidae with 11 species, and then Serranidae and Sparidae with nine species for each, while 34 families contained a single species only.

The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these reso

The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks