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The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
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Abstract<p>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.</p>
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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Variation in the degree of Continentality climate of Iraq
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This research paper is about thevariationin the degree of Continentality climate of the
Iraq during (40) years for a number of climate station. Using Poresof formula, it is found out
that the climate of Iraq ranges between extreme Continentality and very extreme
Continentality, and that the Continentality degree is characterized with extreme frequency
from one year to another. In certain years, the degree of climate Continentality decreases
while in other years it rises in such a way that there is no similarity in the Continental degree
from one year to another for the same station.
As for the general trend of the degree of Continentality, the last years had noticed
special variations, which are divided in to thre

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Publication Date
Tue Mar 01 2022
Journal Name
Asian Journal Of Applied Sciences
Comparison between Expert Systems, Machine Learning, and Big Data: An Overview
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Today, the science of artificial intelligence has become one of the most important sciences in creating intelligent computer programs that simulate the human mind. The goal of artificial intelligence in the medical field is to assist doctors and health care workers in diagnosing diseases and clinical treatment, reducing the rate of medical error, and saving lives of citizens. The main and widely used technologies are expert systems, machine learning and big data. In the article, a brief overview of the three mentioned techniques will be provided to make it easier for readers to understand these techniques and their importance.

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Publication Date
Fri Mar 01 2024
Journal Name
Advances In Structural Engineering
Simulation and design model for reinforced concrete slabs with lacing systems
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Lacing reinforcement plays a critical role in the design and performance of reinforced concrete (RC) slabs by distributing the applied loads more evenly across the slab, ensuring that no specific area of the slab is overloaded. In this study, nine slabs, divided into three groups according to the investigated parameters, were meticulously designed and evaluated to study the interplay between the lacing reinforcement and other key parameters. Each slab was crafted for simple support and was subjected to both static and repeated two-point load tests. The lacing reinforcement had an angle of 45° with various tension and lacing steel. The repeated-tested specimens with lacing reinforcement experienced smaller ductility than those of s

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Publication Date
Fri Mar 01 2024
Journal Name
Advances In Structural Engineering
Simulation and design model for reinforced concrete slabs with lacing systems
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Lacing reinforcement plays a critical role in the design and performance of reinforced concrete (RC) slabs by distributing the applied loads more evenly across the slab, ensuring that no specific area of the slab is overloaded. In this study, nine slabs, divided into three groups according to the investigated parameters, were meticulously designed and evaluated to study the interplay between the lacing reinforcement and other key parameters. Each slab was crafted for simple support and was subjected to both static and repeated two-point load tests. The lacing reinforcement had an angle of 45° with various tension and lacing steel. The repeated-tested specimens with lacing reinforcement experienced smaller ductility than those of s

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Energy management and storage systems on electric vehicles: A comprehensive review
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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Role of Tabuk University in Intellectual Education for Students in the Light of the Requirements of Enhancing the Intellectual Security
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The study aims to identify the degree of Tabuk University practices to raise the intellectual awareness of students through scientific research, as well as to identify the degree of Tabuk University practicing to raise the intellectual awareness through the educational process (faculty member – activities). The study also seeks to identify the degree of Tabuk University practicing to raise the intellectual awareness of students through community service and university media. The study is descriptive in nature that employed the questionnaire as a tool in collecting data. Total of (540) students were chosen randomly from different colleges at universities of Tabuk to form the study sample. The results showed that faculty member has pract

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.: ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.
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This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

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Publication Date
Sun Jul 14 2024
Journal Name
مجلة دراسات وبحوث التربية الرياضية
Construction and Validation of a Cognitive Engagement Scale and Its Relationship with Ball Movement Sequence Performance in Rhythmic Gymnastics
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The research aims to: build and record a measure of cognitive participation among second-year female students at the College of Physical Education and Sports Sciences, University of Baghdad. The researchers used the descriptive approach in the survey style for the research sample. The sample was selected from female students and divided into: (10) female students for the survey sample, and (80) female students for the construction and codification sample. The data were statistically analyzed by the researchers using SPSS, the T-test for independent and correlated samples, Pearson's simple correlation coefficient, Cronbach's alpha, Chi-square, and Spearman-Brown. They were recruited for the samples. The study concluded that constr

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Publication Date
Mon Jun 08 2020
Journal Name
Research Journal Of Chemistry And Environment
High Performance Liquid Chromatographic and Areaunder Curve spectrophotometric Methods forEstimation of Cefixime in Pure and MarketedFormulation: A Comparative Study
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Cefixime is an antibiotic useful for treating a variety ofmicroorganism infections. In the present work, tworapid, specific, inexpensive and nontoxic methods wereproposed for cefixime determination. Area under curvespectrophotometric and HPLC methods were depictedfor the micro quantification of Cefixime in highly pureand local market formulation. The area under curve(first technique) used in calculation of the cefiximepeak using a UV-visible spectrophotometer.The HPLC (2nd technique) was depended on thepurification of Cefixime by a C18 separating column250mm (length of column) × 4.6 mm (diameter)andusing methanol 50% (organic modifier) and deionizedwater 50% as a mobile phase. The isocratic flow withrate of 1 mL/min was applied, the temper

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The American vision of the Non-governmental Organizations in Iraq
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The American vision of the Non-governmental Organizations in Iraq the topic area of that’s paper dealing with Civil Society as concept and practice, its already consider as Western concept and associated with liberalism and political development, they are many definitions of its but most significantly is all organizations, agencies, trade unions and non-governmental institutions, that’s agencies were established after 2003 and received funds from United States and UN development agencies. The non- governments organizations played a significant role as support and develop many cultural, healthy, educational, and social projects, also that’s organizations try to reduction the effects of terrorists actions especially after ISI

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