Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms

These days organizations are operating and competing in an information age. Information systems (IS) are widely use by many organizations to automate existing operation and to improve performance activities efficiency, and most the researches shown that information system adoption did increase firms’ performances and operations efficiency. Accounting information system (AIS) is one of an important component of modern information system. On the other hand, the growing importance of small and medium enterprises (SMEs) in the production sector is undeniable, whether among industrialized countries or developing countries. But there is very limited research has been prevailed by Iraq SME’s to improve their performance through AIS. So the main aim of this thesis is to explore the determinants of influence accounting information system on SMEs among Iraq manufacturing firms. This study would add value by providing a significant contribution towards use of AIS practices among SMEs in Iraq manufacturing firms. The research method used was primary data collection technique. The sampling was done on 118 owners and managers at the Industrial Area of Baghdad. The findings of this study reflect the findings of previous studies that there is a positive relationship between use AIS and improve the performance. This shows that Iraqi SMEs can improve their performance through use AIS

Experimental implementation of Raman scattering spectroscopy, photoluminescence and some optical properties of silver nanoparticles created by eco-friendly technique

The object of research is studying Raman scattering technique, photoluminescence and some optical properties of silver nanoparticles created by eco-friendly technique which independent on a long time, effort, energy and high temperatures, and with the highest adsorption capacity in order to achieve a high inhibition to paralyze the activity of the bacterial wall, by achieving the highest surface plasmon resonance (SRR). Silver nanoparticles were prepared using Matricaria Flower extract. Characterization of silver nanoparticles and detection of their effectiveness against microbial using two types of bacteria (Escherichia Coli and Staphylococcus aureus ), these nanoparticles were measured using a number of measurements, X-ray diffraction measurement, Energy Dispersion (EDX), (FESEM), U–V Spectroscopy, Fourier Transform Infrared (FTIR), Photoluminescence (PL) properties of silver nanoparticle at room temperature and Raman scattering spectroscopy were investigated. The Scherrer’s equation was used to calculate the crystallite size of Silver nanoparticles, the average crystallite size is 48.64 nm. The PL spectra of silver nanoparticles exhibit two emission bands: one is in the UV region 350 nm and the other is in the visible region 650 nm. This is roughly identical to the absorption spectrum results. The antimicrobial activity was tested against gram negative bacteria (Escherichia coli) and gram positive bacteria (Staphylococcus aureus). Prepared Ag NPs exhibited inhibitory activity in both types of bacteria strains at best selectivity against gram-negative bacteria. An eco-friendly technique is used for synthesizing technique to produce silver nanoparticles with the expected best application properties. These research results suitable to be use the Silver nanoparticles in sensors and many electronic, electrical, medical and biological application

The Significance of the Prohibition Atainst the Fundamentals of Imamiyah and its Jurisprudential Applications

إنّ اللغة التي نزل بها القرآن الكريم هي اللغة العربية , ولابدَّ من معرفة ألفاظ هذه اللغة ودلالاتها؛ لأجل فهم الألفاظ الشرعية وأدلتها, وهذا يتوقف على معرفتها من جهة الوضع واتحاد اللفظ والمعنى واشتراكهما, وكذا دلالات الألفاظ على معانيها كدلالة الأوامر والنواهي؛ لأنّه لا يمكن التوصل إلى استنباط الأحكام الشرعية من الأدلة إلّا بفهم قواعد اللغة, كما أنّ الأحكام الشرعية التي بينت في ظواهر الكتاب والسنة يتوقف فهمها على فهم الأسلوب البياني فيها على الأوامر والنواهي ودلالاتهما؛ لأنّه يثبت بهما أكثر الأحكام وعليهما مدار التكليف وبهما يميّز الواجب من غيره والحلال عن الحرام وهكذا, ولأجل ذلك تبنى البحث دراسة دلالة النهي عند أصوليي الإمامية وتطبيقاتها الفقهية, لبيان معنى النهي ومادته وصيغته التي يتوقف عليها دلالة النهي سواء في العبادات فيؤدي إلى فسادها أو في المعاملات فلا يستوجب ذلك.The language in which the Quran came down is Arabic, and it is necessary to know the words and meanings of this language in order to understand the words of the Shariah and its evidence. This depends on their knowledge of the situation and the unity of the word and meaning and their participation, as well as the meanings of the words on their meanings as a sign of orders and prohibitions. To derive legal rulings from the evidence only by understanding the rules of the language, and the legal provisions that have been shown in the phenomena of the Book and the Sunnah depends on understanding the method of drawing on the commands and prohibitions and indications, because it proves the most provisions and the orbit of the assignment and the distinction between duty And other muslim man's land, and so on, and for that adopted a research study forbidding indication when fundamentalists Imami and applications of jurisprudence, the meaning of the prohibition and the substance and form of which depends upon a sign forbidding both in worship leads to corruption or in the transactions statement does not require it

Vehicular Ad Hoc Networks: Growth and Survey for Three Layers

A vehicular ad hoc network (VANET) is a mobile ad hoc network that allows wireless communication between vehicles, as well as between vehicles and roadside equipment. Communication between vehicles promotes safety and reliability, and can be a source of entertainment. We investigated the historical development, characteristics, and application fields of VANET and briefly introduced them in this study. Advantages and disadvantages were discussed based on our analysis and comparison of various classes of MAC and routing protocols applied to VANET. Ideas and breakthrough directions for inter-vehicle communication designs were proposed based on the characteristics of VANET. This article also illustrates physical, MAC, and network layer in details which represent the three layers of VANET. The main works of the active research institute on VANET were introduced to help researchers track related advanced research achievements on the subject

Modeling of Neuropathic Bladder Lesions Diagnosis Using Neural Network Algorithm.

The urinary bladder is probably the only visceral smooth-muscle organ that is under complete voluntary control from the cerebral cortex. Normal bladder function requires interaction of sensory and motor components of both the somatic and autonomic nervous system. Recent advances in the understanding of neural pathways and neurotransmitters have shown that most levels of the nervous system are involved in the regulation of voiding function. Therefore many neuralgic diseases causes changes in the bladder function [1]. In this paper, Number of patients selected from Ibn-Alkiff hospital (for treatment and rehabilitation of Spinal cord injuries), in Baghdad, who were referred to the urology department for complains of some urinary symptoms, and examined by cystometry in the urology out patient and/or inpatient department. These cases were selected randomly who already consult these departments and were followed up and managed by the expert urosurgeons. They were adults complaining of general neuropathic bladder disorder symptoms like frequency, urgency, dysuria, urinary incontinence and were diagnosed as having neuropathic bladder disease, whether: Upper motor neuropathic bladder lesions. Lower motor neuropathic bladder lesions. And finally they were examined by cystometry. The collections of data from patients were about: Accommodation (compliance). • Bladder capacity. • Contractility. • Sensation. • Voluntary control. These data with the final definition diagnosis about the neuropathic bladder lesion were processed to 3- layers Neural Network algorithm that was constructed in a matlab computer package. Consequently after all data processing, the neural network model was tested by its capability of processing an already diagnosed neuropathic bladder case and its accuracy in explaining the real neurological bladder behavior of that selected patien

First meta-analysis study of cholinesterase inhibition in experimental animals by organophosphate or carbamate insecticides under the influence of diphenhydramine

Background and Aim: Diphenhydramine is an H1-antihistamine that counteracts the toxic effects of organophosphate and carbamate insecticides that inhibit cholinesterase (ChE) activity. This meta-analysis aimed to investigate the effects of diphenhydramine on ChE inhibition induced by these insecticides in the plasma, erythrocytes, or whole brain of experimental animals. Materials and Methods: A data search was performed on erythrocyte, plasma, and brain ChE inhibition caused by organophosphate and carbamate insecticides in experimental animals (mice, rats, and chicks) treated with the antihistamine diphenhydramine in accordance with preferred reporting items for systematic reviews and meta-analysis, which was done by the two-group random-effects model meta-analysis. The meta-analysis included 18 records extracted from six studies that appeared from 1996 to 2022. Results: Using the random-effects model, a two-group meta-analysis revealed that the combined effect size (ChE inhibition) was significantly more favorable in the control group than in the diphenhydramine intervention, as shown by a forest plot. The combined effect size (standardized mean difference) was 0.67, with a standard error of 0.3, a lower limit of 0.04, and an upper limit of 1.29 (p = 0.025). The heterogeneity was moderate, as I2 of the combined effect size was 74%, with a significant Cochrane Q-test result (Q = 65, p < 0.0001). Subgroup analysis indicated that, with brain ChE inhibition, the heterogeneity (I2) became 5%, which was lower than ChE inhibition in plasma (84%) and erythrocytes (78%). No publication bias was identified using the funnel plot and Egger's test. Conclusion: This meta-analysis suggests that, in addition to its documented antidotal action against ChE-inhibiting insecticides, diphenhydramine can also reduce the extent of ChE inhibition, especially in the brain, which is the main site of toxicity of these insecticides. There is a need for additional studies to assess such enzyme inhibition in different parts of the brain

Spectrum of Pituitary disorders: A retrospective study from Basrah, Iraq [version 2; referees: 2 approved]

Background: Pituitary disorders spectrum includes a wide variety of diseases.This study aimed at a comprehensive description of such disorders for patients from  Faiha Specialized Diabetes, Endocrine and Metabolism Center (FDEMC) in Basrah (Southern Iraq). Methods: Retrospective data analysis of FDEMC for the period from January 2012 through June 2017. We included all patients with pituitary disorders who have MRI pituitary. Results: The pituitary disorders were more common among women. Those with macroadenoma were older than those with microadenoma with nearly equal gender prevalence of macroadenoma. Pituitary adenoma constituted the bulk of pituitary disorders in this registry (67.2%). Growth hormone secreting adenoma were the commonest adenoma seen in 41.0% followed by clinically non-functioning pituitary adenoma(NFPA)in 31.4% and prolactinoma in 26.9%. About 64.8% of pituitary adenoma was macroadenoma. Macroadenoma was seen in 73.4 % of growth hormone secreting adenoma, 61.2% in NFPA and 62.0% of prolactinoma (of them six were giant prolactinoma) Conclusion: Pituitary adenoma constituted the bulk of pituitary disorders in Basrah, growth hormone secreting adenoma is the commonest adenoma followed by NFPA and prolactinoma due to referral bias. A change  in  practice of pituitary adenoma treatment is needed

Saudi-KAU Coupled Global Climate Model: Description and Performance

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Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London