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The role of accounting information in reducing the funding constraints of small and medium enterprises in Iraq
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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 project department in the Iraqi Ministry of Labor and Social Affairs. The study found that, if project owners provide information with the specific characteristics of accounting information, there is a role for accounting information in reducing SME financing constraints in Iraq

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Publication Date
Fri Mar 03 2023
Journal Name
International Journal Of Mechanics
CFD Investigation of the Soldering Process for a Small Spherical PCM Made of Lead-tin Alloy
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Unlike welding, soldering does not involve melting the work pieces. Soldering is a process in which two or more items are joined together by melting and putting a filler metal (solder) into the joint. Failure in the solder joint may make the system components lose their functions. Electrical wiring and electronic components are joined to devices and printed circuit boards using soldering. Soldering and brazing are both used in the assembly of musical instruments. Lead-tin alloy solder employed in the current investigation which has a diameter of 4 mm and a density of 11.0103 kg/m3 with continuous heat flux heating from the domain's left side and complete insulation on the other side. The melting of PCM was simulated using the ANSYS

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Comparison study of Information Criteria to determine the order of Autoregressive models
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بهذا البحث نقارن معاييرالمعلومات التقليدية (AIC , SIC, HQ , FPE ) مع معيارمعلومات الانحراف المحور (MDIC) المستعملة لتحديد رتبة انموذج الانحدارالذاتي (AR) للعملية التي تولد البيانات,باستعمال المحاكاة وذلك بتوليد بيانات من عدة نماذج للأنحدارالذاتي,عندما خضوع حد الخطأ للتوزيع الطبيعي بقيم مختلفة لمعلماته

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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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Scopus
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
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Architecture design quality in build competitiveness for contracting companies in The Ministry of Housing and Construction of Iraq
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The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of ​​architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) manage

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Social Risks and Development Gaps in Iraq: A Social Study in the City of Baghdad
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Social risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav

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Publication Date
Sun Mar 03 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
Using Information Technology for Comprehensive Analysis and Prediction in Forensic Evidence
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With the escalation of cybercriminal activities, the demand for forensic investigations into these crimeshas grown significantly. However, the concept of systematic pre-preparation for potential forensicexaminations during the software design phase, known as forensic readiness, has only recently gainedattention. Against the backdrop of surging urban crime rates, this study aims to conduct a rigorous andprecise analysis and forecast of crime rates in Los Angeles, employing advanced Artificial Intelligence(AI) technologies. This research amalgamates diverse datasets encompassing crime history, varioussocio-economic indicators, and geographical locations to attain a comprehensive understanding of howcrimes manifest within the city. Lev

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The added value of internal audit and its role in achieving independence and responsibility: applied research in the Rafidain State Company for Dams implementation
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The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

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