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.
In this work, monitoring of monthly variation (from May 2016 to October 2016) in the concentration of the metals (Co, Zn, Cd, Pb, Ni and Fe) from Al-Diwaniya city of Iraq. Investigation about the pollution with these metals was achieved from five selected sites locate in study area by flame atomic absorption spectroscopy. The results showed a wide variation in the levels of heavy metals from site to site and from month to month. A total of 180 surface soil samples were analyzed to detecting the pollution with selected samples. The resultsshowed that the highest concentration with Ni was 6.290 mg kg-1 while the lowest concentration detected with Ni was 0.080 mg kg-1. The results of pollution index (enrichment factor, contamination factor, po
... Show MoreData of multispectral satellite image (Landsat- 5 and Landsat-7) was used to monitoring the case of study area in the agricultural (extension and plant density), using ArcGIS program by the method of analysis (Soil adjusted vegetative Index). The data covers the selected area at west of Baghdad Government with a part of the Anbar and Karbala Government. Satellite image taken during the years 1990, 2001 and 2007. The scene of Satellite Image is consists of seven of spectral band for each satellite, Landsat-5(TM) thematic mapper for the year 1990, as well as satellite Landsat-7 (ETM+) Enhancement thematic mapper for the year 2001 and 2007. The results showed that in the period from 1990 to 2001 decreased land area exposed (bare) and increased
... Show MoreThe purpose of this paper is to identify the statistical indicators of the searched variables and identify the relationship between the cognitive learning outcome and the performance of the two mastering skills by parallel spherical standing and equilibrium on the balance beam. And the identification of the percentage of the cognitive learning outcome contribution to the performance of the two mastering skills by parallel spherical standing and the equilibrium on the balance beam. The two researchers used the descriptive approach in the survey method and the correlational relations, being the most appropriate to the nature of the research problem. The research community for the second stage students in the College of Physical Education and
... Show MoreThis study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees. Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th
... Show MoreSports management is a fundamental pillar that supports sports institutions and plays a pivotal role in achieving advanced levels of success in talent development. The Talent Development Project is one of the key strategic initiatives of the Ministry of Youth and Sports. This study compares department heads with effective managerial competence to those with ineffective competence to highlight differences in performance quality. Through this comparison, the urgent need to assess the administrative performance skills of the heads of sports talent departments becomes evident, particularly their ability to lead and manage the Sports Talent Development Project. The objective is to identify strengths and weaknesses, establish a clear framework fo
... Show MoreThe guava plant, Psidium guajava L., serves as proof of the abundant donations of nature, providing a delicious guava fruit; this plant is rich in groups of medicinal and nutritional benefits. Guava belonging to the Myrtaceae family, many previous studies reported many phytochemical constituents in its leaves that have many pharmacological activities and medicinal properties; this study focuses on the isolation, structural elucidation and calculation concentration of flavonoids, assessment of the cytotoxic activityof hyperin from Psidium guajava leaves newly cultivated in Iraq. The isolation process involved the use of thin-layer chromatography (TLC) and preparative high-performance liquid chromatography (PHPLC) and structural eluci
... Show MoreThis study was conducted to detect C.sakazakii PIF and raw milk. Two hundred samples of PIF were taken from the infected hospital infants who used this type of milk and from the local markets in addition to 16 sample of raw milk were collected. The study is the first to report the isolation of C. sakazakii and Enterobacter spp. from raw milk in Iraq. The distribution of C.sakazakii and Enterobacter spp. among the presumptive isolates using Vitek-GN2 system gave 1/16(6.25%) isolates of C.sakazakii and 4/16 (25%) isolates of Enterobacter spp. Enterobacter spp. isolates include (E.cloacae ssp. cloacae and E.cloacae ssp. dissolvens, E.hormaechei, and E.ludwigii) that isolate from raw milk Differences in between percentages of each isolate perse
... Show MoreThe measurements of major and trace elements in different brands of milk powder selected from the Iraqis market via the X-ray fluorescence (XRF) Technique have been studied in the present work. The result of the measurements reveals the high concentrations of sodium, phosphorus, sulfur, chlorine, potassium, calcium and magnesium. Furthermore, low concentrations of aluminum, silicon, iron, bromine, molybdenum, iodine, barium, titanium, manganese, cobalt, chrome, nickel, copper, zinc and lead were detected. Neutron activation analysis (NAA) and Kjeldahl technique were also employed to determine the concentrations of nitrogen. It was found that the nitrogen concentration was in the range of (1.96 - 3.23) % which is within the permissible li
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