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

    In this study we try to make a first step for making a new list for fauna and flora of Kurdistan in particular and Iraq in general. This is very important study of biodiversity of Iraq. We recognize 52 migratory and resident birds including Alectoris chukar asoica which is recently described. Also, 20 amphibians and reptiles including two snakes recently recorded Zamenis hohenackeri and Platyceps ladacesis, a new form of Asaccus sp. and sub- species of Varanuns griseus caspeius for the first time in Iraq, with many rare specimens. Thirteen different species of mammals were recognized, with comme

Objective: To find out the prevalence of anxiety and depression among Iraqi repatriated prisoners of Iran-Iraq war
(IRPOWs), and the relationship with some variables.
Methodology: A descriptive study was carried out from Oct. 18th, 2009 through Jan. 10th, 2010. A Snowball
sampling as a non-probability sampling technique was used to recruit 92 repatriates who had visited Ministry of
Human Rights. An instrument was constructed for this purpose. The constructed instrument consisted of six
demographic characteristics, and fourteen items to measure the level of anxiety and depression in prisoners of
war (POWs). Data were collected with using the constructed instrument and the process of the interview as means
for data col

An attempt was made to evaluate the PV performance of one-axis daily tracking and fixed system for Baghdad, Iraq. Two experimental simulations were conducted on a PV module for that purpose. Measurements included incident solar radiation, load voltage and load current. The first experiment was carried out for six months of winter half of year to simulate the one-axis daily tracking. The azimuth angle was due south while the tilt angle was being set to optimum according to each day of simulation. The second experiment was done at one day to simulate the PV module of fixed angles. It is found that there is a significant power gain of 29.6% for the tracking system in respect to the fixed one. The one-axis daily tracking was much more effect

In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.

Pseudomonas aeruginosa is a Gram-negative opportunistic pathogen and a model bacterium for studying virulence and bacterial social traits. While it can be isolated in low numbers from a wide variety of environments including soil and water, it can readily be found in almost any human/animal-impacted environment. It is a major cause of illness and death in humans with immunosuppressive and chronic conditions, and infections in these patients are difficult to treat due to a number of antibiotic resistance mechanisms and the organism’s propensity to form multicellular biofilms. One hundred twenty clinical samples and forty hospital environmental samples (various sources) were collected from hospitals in Baghdad city during the period from Oc

Objective: Synthesis, Characterization of formazan derivatives and studies the antioxidant activity of prepared compounds and molecular docking. Methods: In this study, formazan compounds (III–XIV) were produced by combining Schiff base compounds (I), (II) with diazonium salts resulting from reactions of different aromatic amines with sodium nitrate in the presence of Con.HCl at 0–5°C. When isonicotinic acid hydrazide reacts with (N,N-dimethylbenzaldehyde, 4-hydroxy-3-methoxybenzaldehyde) in the presence glacial acetic acid as a solvent Schiff base compounds are created. Results: The prepared compounds were identified by FT-IR, 1H NMR, 13C NMR, then the antioxidant activity of the derivatives and molecular docking were studied. D