Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was used to collect the data, and self-administered printed questionnaires were distributed to the SME managers and owners; 236 questionnaires were used for analysis. Partial least squares was used to examine the role of AIS and the meditation of KMC through second-order analysis. The results showed that AIS and KMC have a positive and significant role in enhancing organizational performance. The study also found that KMC partially mediated between AIS and organizational performance. The findings show that managers and owners of SMEs should focus on AIS and pay more attention to KMC to improve organizational performance.
Student performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.
In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.
Different additives are used in drilling fluids when the demanded properties cannot be gotten with clays. Drilling muds needs several additives and materials to give good characteristics. There are local alternatives more suitable for enhancing the rheology and filtration of drilling fluids. An experimental work had been conducted to assess the suitability of using potato starch to enhance rheological properties and filtration in drilling mud. This study investigated the potato starch as a viscosifier and fluid losses agent in drilling fluid. Results from this study proved that rheological properties of potato starch mud increased when pH of drilling fluid is increased. Potato starch could be used to enhance gel strength at low pH
... Show MoreDifferent additives are used in drilling fluids when the demanded properties cannot be gotten with clays. Drilling muds needs several additives and materials to give good characteristics. There are local alternatives more suitable for enhancing the rheology and filtration of drilling fluids. An experimental work had been conducted to assess the suitability of using potato starch to enhance rheological properties and filtration in drilling mud. This study investigated the potato starch as a viscosifier and fluid losses agent in drilling fluid. Results from this study proved that rheological properties of potato starch mud increased when pH of drilling fluid is increased. Potato starch could be used to enhance gel strength at low pH
... Show MoreThe current research problem is focused on the level of human resource managers' performance of their contemporary roles and the impact of this on achieving organizational excellence. The research aims at diagnosing and interpreting the nature of the relationship between the roles of human resource manager and organizational excellence. ), And oil companies located in Baghdad governorate. The research included (boards of directors), and collected data from (83) respondents representing the research community exclusively and comprehensively
represented in the positions of function (Directors-General, Associate Directors-General, heads of departments, divisions and divisions). (49) questions, as well as th
... Show MoreThe research aims to clarify the role of the main variable represented by the four dimensions of entrepreneurial behavior (creative, risk-taking, seizing opportunities, proactivity), in Reducing the dependent variable of organizational anomie with the dimensions (Organizational Normlessness, Organizational Cynicism, Organizational Valuelessness).
The experimental, analytical method was adopted in the completion of the research, and an intentional sample of (162) individuals in the administrative levels (higher and middle) in the factory was taken. The questionnaire was also adopted as the main tool, which
... Show MoreAsthma is a chronic disease characterized by inflammatory events in the airways, that makes breathing a hard process in these patients. Angiotensin II (AngII) is important regulator for aldosterone production. Also, it participates in inducing reactive oxygen species (ROS) and inflammatory events. Angiotensin-converting enzyme (ACE) is responsible for the production of AngII. We hypothesised that ACE and AngII participate in the progression of asthma by increasing ROS production and inflammatory processes. Thus, we evaluated the level of AngII, the activity of ACE, and the level of malondialdehyde (MDA) as indicators for oxidative stress in 60 asthmatic male patients and 30 non-asthmatic male control. An asthma control test (ACT) was estima
... Show MoreThe aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa), The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an
... Show MoreThe last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.
The research aim to define the concept of cost awareness, the concept and methods of strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem
... Show MoreEducation is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .
As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac
... Show MoreThis study aims to identify the role of satellite channels in imparting behavior to children from the point of view of their parents in Tulkarm city. The researcher used a descriptive technique. A sample of (18000) males and females married couples was used above 20 years old in the city of Tulkarm. The study sample size is (201) married couples. It took place in September 2020. The questionnaire was the main tool for collecting data. The study found that the total degree of satellite channels contribution in imparting negative behaviors to children was high, as it reached (72.20%). The total degree of the role of satellite channels in imparting positive behaviors to children was medium, reaching (69.20%). Moreover, the results also indi
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