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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
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Scope of using accounting of responsibility under contition of public badget
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Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of economic development efforts in the structural imbalances of the Iraqi economy for the period (2007-2018)
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Applied Pharmaceutical Science
The role of angiotensin converting enzyme (insertion)/(deletion) and angiotensin II type 1 receptor (A1166C) gene polymorphisms in antiproteinuric effect of ACE inhibitors in type 2 diabetic Iraqi patients
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The angiotensin converting enzyme (ACE) I\D gene polymorphism influences the blood ACE enzyme activity. Renoprotective effect of ACE inhibitors (ACEIs) varies among patients due to genetic variation, particularly in Renin-Angiotensin-Aldosterone System genes. This study investigates the genetic variations of ACE I\D and AGT1RA1166C gene polymorphisms in the antiproteinuric effect of ACEI therapy in type 2 diabetes mellitus (T2DM) patients. This is a cross-sectional study that included 76 T2DM patients who are ACEI users, divided into two groups: T2DM without diabetic kidney disease (DKD) included 31 patients, and T2DM with DKD included 45 patients. Urine samples were taken for measurement of urine albumin and creatinine, then calcul

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Publication Date
Tue Mar 05 2024
Journal Name
Journal Of Biotechnology Research Center,
A review of the Prevalence of Enterohemorrhagic E. coli in Iraq
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Publication Date
Thu Jun 08 2023
Journal Name
Caspian Journal Of Environmental Sciences
Checklist of ground beetles (Coleoptera: Carabidae) in the middle of Iraq
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An update checklist of the ground beetles in the middle of Iraq is presented. This investigation was conducted from October 2020 till September 2021 and revealed 42 species belonging to 32 genera, 17 tribes and 13 subfamilies of Carabidae. In the present checklist, synonyms, locations and global distributions were provided.

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Directorates of the Ministry of Agrarian Reform Iraq in 1958 - 1968
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After the issuance of agrarian reform first law of 1958 events social economic
accelerating out of sync with political events on the application of the agrarian reform law
issued a government executive branch law number (74) in May 1959 was the introduction of
the ministry of Agrarian reform and the development of a new system of the ministry of
agrarian reform and its department to determine structural ministry the new work started
department of the ministry ptt.

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Publication Date
Sun Mar 10 2024
Journal Name
Journal Of Sport And Health Research
Personal social and self-intelligence and its relationship to the performance of the individual and collective kinetic formation rhythmic gymnastics of school students.
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The study aims to follow modern methods in teaching rhythmic gymnastics skills by directing learners to develop their perceptions and absorb what the world deals with today and develop intelligence among learners, the researchers searched for the strengths of the learner by providing them with an opportunity to form their kinetic formation, hence the problem came by introducing a method of self-intelligence and social to guide the learner in the search for ways and solutions to overcome boredom and economy Time and effort in the educational process in learning and give them the freedom to express their ideas And their skills and here came the role of social and self-intelligence to teach the individual and collective kinetic formati

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Publication Date
Fri Oct 01 2021
Monitoring and controlling the speed and direction of a DC motor through FPGA and comparison of FPGA for speed and performance optimization
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<span lang="EN-US">We are living in the 21<sup>st</sup> century, an era of acquiring necessity in one click. As we, all know that technology is continuously reviving to stay ahead of advancements taking place in this world of making things easier for mankind. Technology has been putting his part in introducing different projects as we have used the field programmable gate arrays (FPGAs) development board of low cost and programmable logic done by the new evolvable cyclone software is optimized for specific energy based on Altera Cyclone II (EP2C5T144) through which we can control the speed of any electronic device or any Motor Control IP product targeted for the fan and pump. Altera Cyclone FPGAs’ is a board thro

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Publication Date
Tue Nov 06 1010
Journal Name
Arabian Journal Of Geosciences
Mineralogy and Palyonlogy of the Mesopotamian plain sediments, Central Iraq
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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Changes in Serum Levels of Tumor Necrosis Factor-Alpha and Antioxidant status in Different Stages of Malignant Prostate Cancer Patients in Iraq
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Chronic inflammation can induce proliferative events and posttranslational DNA modifications in prostate tissue through oxidative stress. The present study was designed to evaluate the changes in serum levels of TNF-α, malomdialdehyde (MDA) and total antioxidant status (TAS) patients with different stages of malignant prostatic cancer (PCa) and benign prostatic hyperplasia (BPH). One hundred males (age range of 58-72 years) with different stages of malignant PCa were recruited from the Radiotherapy and Nuclear Medicine Teaching Hospital in Baghdad during the period from September 2010 to April 2011. The patients were categorized according to the 4 disease stages (I, II, III, and IV); 25 patients with benign prostatic hyperplasia (BPH)

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