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The role credit guarantee companies to bank guarantee in the financing of small and medium enterprises
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       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

      There fore, loans guarantee companies appeared with a vital role to facilitate the survival of these projects. this paper is to highlight the effect of the loans guarantee system on the lending process. This research is to examine a claim that establishing such system in the Iraqi company of the lending guarantee could increase access for the entrepreneurs to obtain loans and loan risk guarantee for the banks that granted these loans

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The applicability of green productivity tools: An analytical study in a sample of industrial companies in the province of Nineveh
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                The current research aims to identify the most important green productivity tools GPT and the possibility of applied in industrial companies in general and the companies operating in the province of Nineveh, in particular, as well as the study of some personality characteristics and functional, which is believed to be an impact on the application of these tools in industrial companies. Accordingly, the research community of managers in the company of medicines and medical supplies ready-made clothes _ operating in the province of Nineveh, who are (80) while the manager was subjected to research procedures (49) Director representing (61.25%)

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
J-Small Semiprime Submodules
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Abstract<p>Let <italic>R</italic> be a commutative ring with identity and <italic>Y</italic> be an unitary <italic>R</italic>-module. We say a non-zero submodule <italic>s</italic> of <italic>Y</italic> is a <italic>J –</italic> small semiprime if and only if for whenever <italic>i</italic> ∈ <italic>R, y ∈ Y,(Y)</italic> is small in <italic>Y</italic> and <italic>i<sup>2</sup>y</italic> ∈ <italic>S</italic> + <italic>Rad (Y)</italic> implies <italic>iy</italic> ∈ <italic>S.</italic> In this paper, we investigate some properties and chara</p> ... Show More
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Publication Date
Tue Jan 01 2019
Journal Name
Italian Journal Of Pure And Applied Mathematics
Co-small monoform modules
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he concept of small monoform module was introduced by Hadi and Marhun, where a module U is called small monoform if for each non-zero submodule V of U and for every non-zero homomorphism f ∈ Hom R (V, U), implies that ker f is small submodule of V. In this paper the author dualizes this concept; she calls it co-small monoform module. Many fundamental properties of co-small monoform module are given. Partial characterization of co-small monoform module is established. Also, the author dualizes the concept of small quasi-Dedekind modules which given by Hadi and Ghawi. She show that co-small monoform is contained properly in the class of the dual of small quasi-Dedekind modules. Furthermore, some subclasses of co-small monoform are investiga

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
On Small Semiprime Submodules
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Abstract<p>Let R be a commutative ring with identity, and M be unital (left) R-module. In this paper we introduce and study the concept of small semiprime submodules as a generalization of semiprime submodules. We investigate some basis properties of small semiprime submodules and give some characterizations of them, especially for (finitely generated faithful) multiplication modules.</p>
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Weakly Small Smiprime Submodules
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Abstract<p>Let <italic>R</italic> be a commutative ring with an identity, and <italic>G</italic> be a unitary left <italic>R</italic>-module. A proper submodule <italic>H</italic> of an <italic>R</italic>-module <italic>G</italic> is called semiprime if whenever <italic>a ∈ R, y ∈ G, n ∈ Z</italic> <sup>+</sup> and <italic>a<sup>n</sup>y ∈ H</italic>, then <italic>ay ∈ H</italic>. We say that a properi submodule <italic>H</italic> of an <italic>R</italic>-module <italic>G</italic> is a weakly small semiprime, if whenever <ita></ita></p> ... Show More
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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of importance in the Intellectual Capital On Internal control Systems Analytical Research in A sample of general inspectors’ offices in Iraq
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The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect of Al2O3 Particles and Precipitation Hardening on the Properties of Cast 332 Aluminum Alloy
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In this work, 332 Al alloy was prepared and reinforced with (0.5% and 1%) nano-Al2O3 particles. The prepared unreinforced and reinforced 332 Al alloy with nano-Al2O3 were solution heat treated (T6) at 510 ̊C and aged at 225 ̊C with different times (1, 3, and 5 h). Hardness test was performed on all the prepared alloys. All prepared alloys were dry slided under different applied loads (5, 10, 15, and 20 N) against steel counterface surface using pin on disk apparatus. The results showed that refinement effect was observed after addition of nano-Al2O3 particles and a change in silicon morphology after performing the solution heat treatment. The results also showed that har

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Home Economics Specialty and it's role In The success of Family life: Home Economics Specialty and it's role In The success of Family life
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مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة وا

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Publication Date
Fri Sep 03 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
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This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Pr-small R-submodules of modules and Pr-radicals
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The goal of this discussion is to study the twigged of pure-small (pr-small) sub- moduleof a module W as recirculation of a small sub-module, and we give some basic idiosyncrasy and instances of this kind of sub-module. Also, we give the acquaint of pure radical of a module W (pr-radical) with peculiarities.

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