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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
Sun Sep 01 2024
Journal Name
Gazi University Journal Of Science
Effect of Natural Bitumen on the Performance of Hot Asphalt Mixture‏
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For over a century, the global consumption of asphalt binder in asphalt mixture production has been substantial. In the Heet region (west of Iraq), two distinct forms of natural asphalt (NA) deposits exist: rock asphalt and sulfur spring asphalt. This study focused on using NA sourced from sulfur springs. The aim was to investigate the potential of incorporating NA into local asphalt mixtures. To achieve this, NA was heated to 163°C for varying durations. After heat treatment, laboratory tests were conducted on NA. The findings suggest that by heating NA for 20 hours, it conforms to Iraqi specifications in terms of physical properties. Furthermore, compared to conventional petroleum asphalt, treated NA showed greater

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Publication Date
Wed Aug 21 2019
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Evaluation of the Performance of Glasphalt Concrete Mixtures for Binder Course
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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation of the Performance of a Locally Manufactured Palm Service Platform
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Abstract<p>A field experiment was carried out in one of the orchards of Al-Qassim district in Babel Governorate to find out the ability of a locally manufactured platform to serve palm trees by working in flat and uneven orchard land, palm tree heights of 4, 8, and 12 meters, and it performs pollination, pruning and harvesting services. The time of ascent and descent, the palm service, and the palm/hour productivity were measured. A randomized complete block design with three replications used a split split-plot arrangement. The nature of the land (flat or uneven) represented the main plots, the height of the palm trees (4, 8, 12) meters, the sub-plots, and the palm service operations (pollinati</p> ... Show More
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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Interaction between the Use of the Improve Strategy in Teaching Mathematics and Achievement Levels on the Acquisition of Algebraic Concepts and Habits of Mind among Tenth Grade Students in Oman
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The current study aims to investigate the effect of the interaction between the use of the improve strategy in teaching mathematics and the level of academic achievement on the acquisition of algebraic concepts and habits of mind among tenth-grade students in Oman. The study adopted the experimental method, based on a quasi-experimental design with two groups: experimental and control groups and pre-post-measurement. The study sample consisted of (28) 10th-grade students as an experimental group and 26 of 10th-grade students as a control group in Al-Tufail bin Amr School in South Al Batinah. The differences in the pretest and posttest gains were analyzed using mean, standard deviation, ANCOVA, t-test, effect size (eta-square), and two-wa

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
The Role of Annealing Temperature on the Optical Properties of Thermally Deposited CdTe Films
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A polycrystalline CdTe film has been prepared by thermal evaporation technique on glass substrate at substrate temperature 423 K with 1.0 m thicknesses. The film was heated at various annealing temperature under vacuum (Ta =473, 523 and K). Some of physical properties of prepared films such as structural and optical properties were investigated. The patterns of X-ray diffraction analysis showed that the structure of CdTe powder and all films were polycrystalline and consist of a mixture of cubic and hexagonal phases and preferred orientation at (111) direction.
The optical measurements showed that un annealed and annealed CdTe films had direct energy gap (Eg). The Eg increased with increasing Ta. The refractive index and the real p

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Publication Date
Sat Jul 01 2023
Journal Name
American Journal Of Economics And Business Innovation
The Effect of Workplace Stress on Employee Engagement, the Mediation Role of Leadership Style
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The aim of the current study was to investigate the impact of workplace stress on employee engagement within Iraqi universities through the mediator role of leadership style. Work-related stress and non-work-related stress were identified as representing workplace stress. Employee engagement has been measured through three types: social engagement, affective engagement, and intellectual engagement. Two types of leadership styles have been tested: directive and participative leadership. the structural equation Modeling was used to test the study model. A sample of 245 employees in Iraqi universities, including university professors, was targeted. Only 214 respondents participated in the survey. The results showed that non-work-relate

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Publication Date
Tue Mar 26 2019
Journal Name
International Journal Of Mathematics And Mathematical Sciences
Stability and Bifurcation of a Prey-Predator-Scavenger Model in the Existence of Toxicant and Harvesting
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In this paper a prey-predator-scavenger food web model is proposed and studied. It is assumed that the model considered the effect of harvesting and all the species are infected by some toxicants released by some other species. The stability analysis of all possible equilibrium points is discussed. The persistence conditions of the system are established. The occurrence of local bifurcation around the equilibrium points is investigated. Numerical simulation is used and the obtained solution curves are drawn to illustrate the results of the model. Finally, the nonexistence of periodic dynamics is discussed analytically as well as numerically.

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Typical Federal Budget According to the budget performance
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The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Numerical simulation to the effect of applying rationing system on the stability of the Earth canal: Birmana canal in Iraq as a case study
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Abstract<p>Extreme conditions will cause the water level of high fill canal segment to change suddenly, which will affect the velocity and pore pressure of the slope. A 9 km irrigation earth canal in the city of Alsyahy, 15 km away from Al-Hilla city, and branching off from the left side of Shatt Al-Hilla at 57 km, was studied. The aim of this work is to study and analyze the effect of rationing system on the Birmana earthen canal during rapid drawdown case. Finite element modeling with Geo-Studio software was used in the present study to analyze the combined seepage and slope stability for three cycles. The resulting minimum safety factor obtained from the analysis using the saturated and</p> ... Show More
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Publication Date
Sun Aug 18 2019
Journal Name
Political Sciences Journal
Constitutional amendments in the era of Justice and Development Party after 2002 (reality and ambition)
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Abstrct The Turkish political system has undergone exceptional and unprecedented circumstances, represented by a series of security and political unrest that has cast its shadow over the Turkish state and regional and international challenges. It has never been a pretext or pretext for continuing the comprehensive reform process. The constitutional amendments of the 1982 Constitution, Justice and development, whether political, economic or social, is not a reaction to a difficult reality; it is a system of governance and a national option stemming from within. It promotes national unity and enshrines democracy and the concept of public rights and freedoms.

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