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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
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
T-Small Quasi-Dedekind modules
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Abstract<p>Let Q be a left Module over a ring with identity ℝ. In this paper, we introduced the concept of T-small Quasi-Dedekind Modules as follows, An R-module Q is T-small quasi-Dedekind Module if, <inline-formula> <tex-math><?CDATA $\forall \,w\,\in En{d}_{R}(Q),\,w\ne 0$?></tex-math> <math xmlns:mml="http://www.w3.org/1998/Math/MathML" overflow="scroll"> <mrow> <mo>∀</mo> <mspace width="0.25em"></mspace> <mi>w</mi> <mspace width="0.25em"></mspace> <mo></mo></mrow></math></inline-formula></p> ... Show More
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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Small Pointwise M-Projective Modules
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Let R be a ring and let M be a left R-module. In this paper introduce a small pointwise M-projective module as generalization of small M- projective module, also introduce the notation of small pointwise projective cover and study their basic properties.
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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Effect of COVID-19 on the Role of Renin Enzyme and ACE2 and Hormones in PCOS Females
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Polycystic ovary syndrome (PCOS) is the most endocrine problem in women of regenerative age. PCOS women typically belong to an age and sex group which is at higher risk for severe coronavirus disease (COVID-19). COVID-19 targets cells through angiotensin-converting enzyme 2 (ACE2) receptor presents on cells in veins, lungs, heart, digestion tracts, and kidneys. Renin-Angiotensin System (RAS) over activity has likewise been described in metabolic disorders; type 2 diabetes mellitus (T2DM), and conditions shared by women with polycystic ovary condition. The point of this study is to know the job of renin and ACE2 in PCOS and coronavirus and its relationship with hormones and other metabolic parameters related. The study groups consist of 1

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Employing the results of evaluating employees'performance in achieving organizational integrity Field study at the Technical Institute in Mosul
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The objective of the study is to study how to employ performance evaluation in achieving organizational integrity and the impact of performance evaluation on achieving organizational integrity. In light of this, the following questions were raised:

Are the dimensions of organizational integrity available in the field in question?

In order to answer the research questions, a questionnaire questionnaire was distributed to the sample of 30 members of the teaching staff at the Technical Institute in Mosul. The three-dimensional Lycert scale was used. The statistical methods were used, ie, the frequency distribution, the computational circles, the standard deviations, Pearson), simple

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Figurative Structuring Systems in the Optical Art: ندى عايد يوسف
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Through the history of art movements, abstraction has been rotating between appearance and disappearance, mounting and stillness while its performances differed between reduction and simplification on the one hand and between the use of chromatographic and linear abstraction on the other. As a result, to what is mentioned, abstraction has appeared in many different artistic forms underlying the systematicity of the plastic art history.However, according to a contemporary point of view that comes up with the scientific revolution, the art of optical deceiving (illusion) appeared to find a hybrid art form that locates between the geometricity of abstraction and the scientific, visual and psychological foundations that are linked with the i

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
THE REALITY OF THE AGRICULTURL SECTOR IN IRAQ AND CHALLENGES FACING THE FUTURE
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سعي المجتمع العراقي منذ أكثر من نصف قرن مضى لإعادة استثمار عشرات المليارات من الدولارات من الإيرادات النفطية في القطاع الزراعي وهياكله وبنياته التحية، كإنشاء السدود والخزانات المائية واستصلاح الأراضي والمشاريع الإنتاجية الحيوانية والنباتية وبطاقات كادت تقترب او تتجاوز حاجز طلب السكان من الأغذية والمنتوجات الزراعية التي تغذي الصناعة الا ان الزيادة السكانية وتحسن مستوى الدخل النفطي شكلا انتقالا جدي

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Publication Date
Thu Dec 25 2025
Journal Name
Al–bahith Al–a'alami
Information Pollution in Iraqi Journalism…Study in Causes and Sources - A research drawn from a Master Degree thesis
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Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

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Publication Date
Sat Dec 01 2012
Journal Name
2012 International Conference On Radar, Communication And Computing (icrcc)
BER performance improvement for secure wireless communication systems based on CSK- STBC techniques
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There has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide very low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input Multiple-Output (MIMO) channels by combining chaos modulation with a suitable Space Time Block Code (STBC). It is well known that the use of Chaotic Modulation techniques can enhance communication security. However, the performance of systems using Chaos modulation has been observed to be inferior in BER performance as compared to conventional communication

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Publication Date
Mon Jan 28 2013
Journal Name
Spie Proceedings
BER performance enhancement for secure wireless communication systems based on chaotic-MIMO techniques
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The growing interest in the use of chaotic techniques for enabling secure communication in recent years has been motivated by the emergence of a number of wireless services which require the service provider to provide low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input-Multiple-Output (MIMO) channels. While the use of Chaotic maps can enhance security, it is seen that the overall BER performance gets degraded when compared to conventional communication schemes. In order to overcome this limitation, we have proposed the use of a combination of Chaotic modulation and Alamouti Space Time Block Code. The performance of Chaos Shift Keying (CSK) wi

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

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