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
Studies and scientific research conducted in the field of communication have shown that broadcasting has a clear impact on the ideas, attitudes and behavior of the masses if it is better used in making the media message studied.
The role of this means is not only to present opinions and ideas, but also to influence trends by supporting or changing them. This is of course a matter for the nature of the content in terms of its formulation and the way it is prepared and presented. The power and appeal of a radio message is not complete by simply creating content without creating a distinctive design; and to what extent this content depends on the logic and psychology of persuasion.
The conviction of the cont
... Show MoreEvery student and researcher is aware of the practical importance of manuscripts and intellectual need
In order to look at the legacy of the world of thought, this is the book of the fundamentals of religion for knowledge
Al-Razi (d. 606 AH), is included in the book
Very within the total books of doctrine and circulated speech. Q
The thickness of the khongi bush was accurate and reliable, and it was transportation
Accompanied by an extension in the presentation of issues and deepening the places of Khmel if any, and appeared
In support of Al-Razi's pride in most places and most of the issues
Other speech teams from Mu'tazilis and others and presented a general demonstration of knowledge
And the ability to learn ab
Efficacy of Several Forms of Storage Medium on Avulsed Teeth's Enamel Surface Roughness (An in Vitro Study), Rawaa Sadiq Obeid1*, Muna Saleem Khalaf2
Two dwarf snakes were discovered, Eirenis thospitis Schmidtler & Lanza from Sereen mountain, north east of Arbil and E. rothii Jan from Saffin mountain North of Arbil city North of Iraqi Kurdistan. Supported by description and important notes on variation. In addition summarized list for 9 species of the genus Eirenis Jan in Iraq is also presented.
The design fabrics of the most important episodes that are at the core process rhetorical communication, until they became these episodes ample room for research and investigation, and the issue of non-familiar formality is nothing but the result of those relationships Constructivism, which is the result of an effort builders coherent activate the shape and attributes of phenotypic, therefore it will cause him a lot of questions about his and founded the organization in order to activate the speech communication between the product(cloth)and the receiver .On this basis, the research problem identified on imposing the question follows:1. Does the non-familiar formal role in enriching communication discourse of women's fabric designs?2. Ar
... Show MoreIt is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state, so the study attempted Addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries. In the Arab world and ways to enhanc
... Show MoreAsthma is a chronic inflammatory disorder of the airways in which many cells and cellular elements play a role. The treatment guidelines recommend theuse of a second controller drug in addition to medium doses of inhaled corticosteroids (ICSs) rather than the use of high doses ICS alone in the treatment of moderate-severe persistent asthma. This study was conducted to compare the clinical efficacy and safety of three treatment regimens in Iraqi patients with moderate-severe persistent asthma.The study included three groups; each group included 15 patients. Patients were administered beclomethasone inhaler alone 1500-2000 μg/day, beclomethasone inhaler 750-1000 μg/day plus oral controlled release aminophylline tablets 450 mg/day or
... Show MoreThis study aimed to examine the effects of electronic training to improve the skills of designing electronic courses for teachers of Arabic language in the colleges of education in Iraq. The descriptive approach is applied and the sample included 145 teachers of Arabic who were selected randomly from the colleges of education in Iraq. Moreover, the results reflected that e-training is effective in improving the skills related to designing online educational courses for teachers of Arabic in the colleges of education in Iraq. Besides, there was no difference between the mean of the respondents' responses to the total score of the tool on the role of electronic training to develop the skills related to electronic courses designing for teacher
... Show MoreThis study addresses the selection of the optimal site for establishing a waste landfill within the study area by utilizing Geographic Information Systems (GIS) techniques integrated with the Analytic Hierarchy Process (AHP) methodology and the Weighted Overlay tool for multi-criteria spatial analysis. Six key criteria influencing site suitability were identified, including distance from urban areas, agricultural lands, irrigation canals, roads, villages, and barren (uncultivated and uninhabited) areas, with a focus on potential environmental and health impacts. The results indicate that ideal landfill sites are located at distances exceeding 800 to 1000 meters from agricultural and urban areas, providing effective protection to soil and gr
... Show More