the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and  support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

Introduction: Selenium is an essential trace element involved in different physiological functions of the human body. An inverse relationship between serum selenium levels and cervical intraepithelial neoplasia has been reported. cervical intraepithelial neoplasia is regarded as a potentially premalignant transformation of squamous cells of the cervix. Objectives: To evaluate the relationship between the serum level of selenium and cervical intraepithelial neoplasia. Methods: A case-control study was conducted at Baghdad Teaching Hospital and Iraqi National Cancer Research Center in the University of Baghdad during the period from July 2021 to July 2022. A convenient sample of 100 women was enrolled in the current study and included

Introduction: Selenium is an essential trace element involved in different physiological functions of the human body. An inverse relationship between serum selenium levels and cervical intraepithelial neoplasia has been reported. cervical intraepithelial neoplasia is regarded as a potentially premalignant transformation of squamous cells of the cervix. Objectives: To evaluate the relationship between the serum level of selenium and cervical intraepithelial neoplasia. Methods: A case-control study was conducted at Baghdad Teaching Hospital and Iraqi National Cancer Research Center in the University of Baghdad during the period from July 2021 to July 2022. A convenient sample of 100 women was enrolled in the current study and included

The research aimed at identifying the values of ball launch and ring entrance angle and relations among them as well as identifying the contribution of ball launch and angle variables in 3 point jump in basketball. The researchers hypothesized statistical relation between ball launch and entrance angle. They used the descriptive method on (10) basketball players best known for their 3 point jump shot. Each player is given (10) attempts and only attempts with a larger entrance angle in recorded. The results showed that the height of ball launch players an integral role in decreasing entrance angle as well as ball launch angle did not correlate with the entrance angle. Finally, ball launch variables have no effect or contribution on ball entr

After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

The present study has examined the spatiotemporal varieties of the demographics of the Shatt Al-Arab River fishes and their relation to some ecological components. The aim is to forecast these groups in the unexplored parts of the waterway with an emphasis on environmental indices of diversity. Three sites in the river were selected as an observation and study of these species, which lasted from March 2019 to February 2020, the study dealt with factors affecting fishes, as Water Temperature (WT), Dissolved Oxygen (DO), Potential Hydrogen Ion (pH), Salinity (Sal), and Transparency (Tra). Gill nets, cast nets, hooks, and hand nets were adopted to collecting fish. The results indicated that the fish population comprises 60 species represent

    The research aimed at identifying the values of ball launch and ring entrance angle and relations among them as well as identifying the contribution of ball launch and angle variables in 3 point jump in basketball. The researchers hypothesized statistical relation between ball launch and entrance angle. They used the descriptive method on (10) basketball players best known for their 3 point jump shot. Each player is given (10) attempts and only attempts with a larger entrance angle in recorded. The results showed that the height of ball launch players an integral role in decreasing entrance angle as well as ball launch angle did not correlate with the entrance angle. Finally, ball launch variables have no effect or contribution on ba

BACKGROUND: Cough-variant asthma (CVA) is a type of asthma in which the main symptom is a dry, non-productive cough. OBJECTIVE: The objective of the study was to evaluate the therapeutic effect of Montelukast in CVA and to investigate the prevalence of Montelukast in CVA. METHODS: A cross-sectional study was conducted on 30 patients with chronic cough at least 8 weeks using Montelukast at Al-Kindy Hospital over the period of January 2018‒March 2018. An interview using questionnaire was used to collect the data that were specifically prepared to meet the objective of study including age, sex, associated disease, exacerbation factors, and classical therapy. RESULTS: There was a reduction of the symptoms associated