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.
The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child
... Show MoreWith occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.  
... Show MoreThe Lamiaceae L. family grows and widely distributed in Iraq. The study aimed to enumerate the species that has been preserved in several botanical herbariums: National Herbarium of Iraq- Ministry of Agriculture (BAG), University of Baghdad Herbarium (BUH), Iraq Natural History Research Center& Museum- University of Baghdad Herbarium (BUNH), College of Agricultural Engineering- University of Baghdad Herbarium (BUG), College of Agricultural Engineering Sciences- Duhok Province University Herbarium (DPUH) and College of Science - Salahddin University Herbarium (SUH). This family has not yet been registered in the Flora of Iraq. After examining more than 1000 herbarium specimens, the study found 139 species belonging to 33 genera h
... Show MoreThis research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.
Let
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Let R be a commutative ring with identity, and M be unital (left) R-module. In this paper we introduce and study the concept of small semiprime submodules as a generalization of semiprime submodules. We investigate some basis properties of small semiprime submodules and give some characterizations of them, especially for (finitely generated faithful) multiplication modules.
he concept of small monoform module was introduced by Hadi and Marhun, where a module U is called small monoform if for each non-zero submodule V of U and for every non-zero homomorphism f ∈ Hom R (V, U), implies that ker f is small submodule of V. In this paper the author dualizes this concept; she calls it co-small monoform module. Many fundamental properties of co-small monoform module are given. Partial characterization of co-small monoform module is established. Also, the author dualizes the concept of small quasi-Dedekind modules which given by Hadi and Ghawi. She show that co-small monoform is contained properly in the class of the dual of small quasi-Dedekind modules. Furthermore, some subclasses of co-small monoform are investiga
... Show MoreWe describe curved-mirror Fabry-Perot cavities with embedded silicon nitride membranes, fabricated using a monolithic surface-micromachining process. The presence of the suspended membranes was confirmed by confocal microscopy, and their properties were verified through optical studies and thermomechanical calibration of mechanical/vibrational noise spectra measured at room temperature and atmospheric pressure. The cavities exhibit reflectance-limited finesse (
This study attempts to test the possibility of developing organizational performance in Zain Telecom by adapting the philosophy and concept of Organizational Identification and its dimensions, the most important of which are (Organizational Identification, organizational loyalty, organizational affiliation).To achieve the goal, the research relied on the questionnaire method, which is one of the methods of collecting information in field studies.