This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, and provides clear strategies for better work performance. The study confirmed that the SMEs’ strategy and the use of an AIS significantly and positively affected SMEs’ organizational performance, while AIS use partially mediated between SMEs’ strategy and organizational performance. This result confirms that an SME can enhance its performance by using AIS. AIS can support organizational performance through an SME strategy, avoid human errors, provide cost-against-time savings, and assist in timely internal decision-making considering long-term benefits. However, the results may not reflect the actual performance situation and cannot be generalized to all provinces or other countries because environments differ.
Background. Teaching quality in gymnastics is influenced by teachers' performance and attitudes, leading to increased functional creativity and psychological well-being. This, in turn, contributes to the success of the sports institution by enhancing the overall performance and overall well-being of the students. Objectives. The research aims to assess the psychological well-being and functional creativity of female gymnastics professors in Iraqi colleges of physical education and sports sciences, focusing on their level of well-being and the relationship between these factors. Methods. The researchers used a descriptive survey method to survey female gymnastics professors at 16 colleges in Iraq's physical education and sports science
... Show MoreDust storms are a common ecological occurrence in many world‘s countries, mainly in dry and semi-dry parts. Dust storms tremendously influence human health, the environment, the climate, and numerous social aspects. In this paper, spatial and temporal analysis, metrological triggers, and trajectory, dust exporting areas of a severe dust storm that occurred in Iraq on May 16, 2022, were investigated. The dust storm's backward trajectory was determined using HYSPLIT model, which is then compared with MODIS and Meteosat satellite images. The weather is then analyzed using the NCEP/NCAR Reanalysis model, and the approximate area of these sources was determined using Landsat 8 satellite image classification method. The results revealed
... Show MoreTomato (Solanum lycopersicum) is acknowledged worldwide as one of the major vegetable crops, as is the case in Iraq. This research in 2024 was designed to recognize the species of Root-Knot Nematode (RKN) in central Iraq, assess its distribution, and study the level of susceptibility of 5 tomato varieties (SPEEDY, GS-12, SUPER LUX, TALA, and JUDIVIS). Since there is a threat of chemical nematicides, a greenhouse study was performed to evaluate other control methods, such as the use of organic fertilizers and the extract of nettles (Urtica dioica). Root-knot nematode (RKN) species consisting of Meloidogyne incognita, M. arenaria, and M. javanica were found in Baghdad, while only M. incognita was found in Babil. Molecular identificati
... Show MoreThe research problem was to identify the impact of monetary policies on economic growth in the oil and non-oil countries. The researcher chose the Republic of Iraq as an example for the oil countries and the Arab Republic of Egypt as an example for the non-oil countries to hold a comparison on the impact of monetary policies.
The research found that the monetary policies and their tools in the Iraqi economy affect the rate of GDP growth by 73%, which shows the strong impact of monetary policies on the economic growth in the Iraqi economy as an example of an oil state. GDP growth rate of 61%, indicating the impact of monetary policies on economic growth in the
Many of researchers have written about social responsibility and business strategy and competitive advantage, and they have given particular attention to the relationship between economic and social responsibility , but what is missing in this aspect is how the economic units that use their core competencies to advance social responsibility initiatives so that they can achieve a significant competitive advantage and create value for it ?
The current research aims to verify the view that "the economic and social objectives in the long term is not contradictory in nature but complementary objectives essential", as well as make sure that the s
... Show MoreThe objective of the research is to determine the nature of the strategic direction of the institution and its impact on enhancing the indicators of institutional performance. The strategic direction is the main purpose for which it was found. Therefore, it is the main engine for all activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. The promotion of corporate performance indicators is one of the major challenges that senior management must address in order to help the organization invest its human resources in the best possible way.
The research problem was determined by means of the intentional sample, consisting of (33) members
... Show MoreA general and accurate morphological study was carried out for the species Calotropis procera which belongs to the family Asclepiadaceae. The research included the phenotypic characteristics of the root, stem and leaves the leaves were studied morphologically and anatomically, Flowers, fruits and seeds, as well as the geographical distribution of the genus were studied also. In general, there are no previous taxonomic study of this genus under consideration, according to the available sources and it is the first one has been done in Iraq, perhaps Because of its low prevalence previously, where it was recently noticed its spread in last two to three years ago. Keywords: Apocynaceae, Apple Sodom, Poisonous Plant, Anatomy
Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy
The antiviral activity of leaf extracts from Datura stramonium and tomato plants inoculated with TMV, combined with 20% skimmed milk, was investigated. A TMV isolate was confirmed using bioassay, serological, and molecular approaches and subsequently used to inoculate plants. Tomato plants, both pre- and post-inoculated with TMV, were sprayed with leaf extracts from either TMV-free or infected plants, alone or mixed with 20% skimmed milk. Enzyme-linked immunosorbent assay (ELISA) using tobamovirus-specific antibodies and local lesion tests were conducted to assess antiviral activity based on virus concentration and infectivity in treated plants. The experiment followed a completely randomized design (CRD), and the Least Significant
... Show Morestudy was conducted on a stretch of Tigris river crossing Baghdad city to determine the concentration of some chlorophenols pollutants. Aqueous samples were preliminary enriched about 500 times and the chlorophenols have determined using high performance liquid chromatography HPLC. Limits of detection LOD were (0.007–0.012 mg L-1), relative standard deviations RSD% were 2.4%–5.59% and relative recoveries were 51.06%– 104.07%. The existence of chlorophenols in Tigris river was in the range 0.023–4.596 mg L-1. The developed method suggested in this study can be applied for routine analysis and monitoring of chlorinated phenols in environmental aqueous samples.