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 researcher aims at focusing on the participations of children journalism in supplying the educational values for them. The researcher uses the survey method in addition to the method of content analysis through analyzing the content of two journals (Majalati and The Mezmar). Both of them deal with children issues.

         The researcher concludes that the two journals focus on literary arts in a way which surpasses the journalistic arts. Furthermore, the two journals have concerned with showing the positive values as well as insuring the necessity of rectifying the wrong behaviors. Finally, the researcher recommends that it is necessary to improve the employees who work with children j

The rise of antibiotic-resistant bacteria necessitates the exploration of novel antimicrobial agents. Yttrium oxide nanoparticles (Y₂O₃) have shown potential due to their unique physicochemical properties and antibacterial activities against various pathogens. This study investigates the cytotoxic and antibacterial effects of Y₂O₃ nanoparticles against Serratia fonticuli and Citrobacter koseri, bacteria isolated from cholangitis patients. Bacterial strains were isolated from bile specimens and confirmed using standard microbiological techniques. The methods of X-ray diffraction (XRD), (SEM), and Frequency transform-infrared spectroscopic (FT-IR) were used to characterize YO₃ particles. Using a microdilution technique, the minimum

Background: Visfatin is a novel adipokine that mainly secreted by visceral adipose tissue, had an important role in inflammation and immune system. Creatine Kinase (CK) which is an enzyme that is involved in energy metabolism, found in large amounts in myocardium, brain and skeletal tissues. This study is carried out To evaluate the periodontal health status of the study groups (chronic periodontitis and chronic periodontitis with coronary atherosclerosis) and control groups, to measure the salivary levels of visfatin and Creatine Kinase in these groups and compare between them, and to determine the correlations between salivary visfatin and Creatine Kinase levels with the periodontal parameters in the three groups. Materials and Methods: e

Each sport has its own energy requirements that differ from the energy requirements of other sports, and a different method is used in each of them, so the trainer must first rely on the principle of privacy in training first, that is, privacy according to the working energy system, that is, he defines the controlling energy system In that event, and how the muscles use the available energy to perform according to the energy production systems. As we find the serving skill is the first volleyball skill with which the team starts the match in order to be able to gain points directly, through knowledge it turns out that there is a weakness in the skill performance, especially the skill of serving and being The key to victory for volle

The aim of the research is to identify the relationship between health anxiety associated with Coronavirus (Covid 19) and its relationship to health behavior among Baghdad University employees, as well as to identify the differences in health anxiety and health behavior according to the variables (gender, occupation, and age). To achieve the objectives of the research, a scale was designed to measure the health anxiety in addition to the adoption of the health behavior scale prepared by (Renner & Schwarzer, 2005). The two scales were applied to a sample of (277) academics and (206) employees, while the number of students was (667). The sample was chosen by electronic application from a number of colleges at Al-Jadiriyah Complex. Afte

Abstract:
In the name of God , most Gracious , most merciful
The Holy Quran conciders the celestial book which consults
languages with its accents , and consults the people with their circumstances
and it takes care of all worships.
We find that Holy Quran consults atheist human and afaithless one ,
therefore , it aspect the orabion of God to human “s heart as a results , it is
one of an incapacitation of Holly Quran in This research.
WE try to taik about special vocables which relate to hearts of
unfaithful hummance , so we mentio these vocables in a guidance hierarchy
table in the end of this research.