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: The autism spectrum disorder (ASD) describes a wide range of symptoms, including difficulty with social interaction and communication skills. Controversial thinking about oral health of children with ASD, in general may have a lower hygiene level than healthy individuals, low caries rate and high body weight in comparison to healthy children. This study was conducted to assess the oral health status in relation to nutritional status among institutionalized autistic children and adolescents. Materials and methods: From 12 institutes in Baghdad, the study group contained 364 child and adolescent with ASD (Male= 294, Female=70), while control group included 441 normal child and adolescent (Male=357, Female=84) from primary and seco

In this research want to make analysis for some indicators and it's classifications that related with the teaching process and the            scientific level for graduate studies in the university by using analysis of variance for ranked data for repeated measurements instead of the ordinary analysis of variance . We reach many conclusions  for the                         

important classifications for each indicator that has affected on   the teaching process.         &nb

Item Difficulty and Item Discrimination Coefficient for School and College Ability Tests (SCAT) Advanced Form in Classical Test Theory (CTT) and Item Response Theory (IRT) and the Correlation among Them Mohammad moqasqas Haifa T. Albokai Assistant Professor of Measurement and Evaluation Associate Professor of Measurement and Evaluation College of Education, Taibah University The aim of this study was to study the item difficulty and item discrimination of the SCAT (advance form) with CTT, and IRT, and to study the correlation among them. To do this, the researchers used the data of their previous study, which conducted in (2011). It consisted of (3943) subject. Then, they used two-statistical programs (TAP, Bilog-MG-3) to obtain the item

The philosopher and social psychologist Erich Fromm (1900-1980), in his book "Escape from Freedom" highlighted the distinction between the "I" of the authoritarian personality and the "I" of the destructive personality based on their stance towards "the other." The former (the authoritarian self) relies on a submissive, enslaving formula, where the "I" is the master/dominator/controller/strong, while "the other" is the servant/submissive/controlled/weak, essential for perpetuating this formula. In contrast, the latter (the destructive self) relies on an annihilating, negating formula, where the "I" is existence/killer/destroyer/pe

An experiment was carried out by using post in kalar horticulture Station/Sulaimania province on soil taked from once region sields during growing season of 2008-2009. The objective was to study adding increasing levels of urea fertilizer which is (0.0, 0.20, 0.40, 0.80) gm/Pot and superphosphate fertilizer which is (0.0, 0.24, 0.48) gm/pot in some chemical properties of grain for wheat IPA 95. This experiment was carried out by completely randomized design (CR D) with three replications. Results in dictated of clear increase in all the studied characteristics (concentration for each nitrogen, phosphorus and potassium and carbohydrate percentage with increasing levels of fertilizers).

Modern critical theories revealed polemical views about the reality of the existence of communication - as a necessity for building a deliberative discourse - in the theater or not. To the theory of communication with all the conditions it imposes on thinking, interaction, and emancipation of selves in different contexts.
Therefore, the current research included four chapters, the first chapter dealt with the research problem, which was represented in (the philosophy of sensory and physical communication in theatrical performance), and the first chapter included the importance of the research, its goal and its limits, and ended with defining the terminology, and the second chapter included (theoretical framework) the first topic (ph

Back ground: The innervations of the pineal
gland from the superior cervical ganglion have
shown some form of a chromatolysis reaction.
Objective:
1-Tracing the innervations of the pineal gland by
removing the target tissue (the pineal gland in
this study) i.e. (pinealoctomy) and removal of the
superior cervical ganglion i.e. (ganglionectomy).
2- The localization and total number of the
neurons which project into the rat pineal gland
3-The effect of pinealoctomy on the SCG after a
different time interval.
Methods: Twenty five albino rats were used in
this study, Pinealoctomy was done, then after a
different time interval ganglionectomy was done,
in order to study the Chromatolysis in their cel