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.
In this research the performance of 5G mobile system is evaluated through the Ergodic capacity metric. Today, in any wireless communication system, many parameters have a significant role on system performance. Three main parameters are of concern here; the source power, number of antennas, and transmitter-receiver distance. User equipment’s (UEs) with equal and non-equal powers are used to evaluate the system performance in addition to using different antenna techniques to demonstrate the differences between SISO, MIMO, and massive MIMO. Using two mobile stations (MS) with different distances from the base station (BS), resulted in showing how using massive MIMO system will improve the performance than the standar
... Show MoreIn this study an illustrated key for the identification of the Iraqi species of the genus Chalcophorella Kerr. is given with information about general distribution for each species. Information is also given about period of collection, plants on which the specimens were collected. The real host plant if they are available and known are also given referring to the previous works.
The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from
... Show MoreAs material flow cost accounting technology focuses on the most efficient use of resources like energy and materials while minimizing negative environmental effects, the research aims to show how this technology can be applied to promote green productivity and its reflection in attaining sustainable development. In addition to studying sustainability, which helps to reduce environmental impacts and increase green productivity, the research aims to demonstrate the knowledge bases for accounting for the costs of material flow and green productivity. It also studies the technology of accounting for the costs of material flow in achieving sustainable development and the role of green productivity in achieving sustainable development. According
... Show MoreScience occupies great importance in Islamic thought. Science and learning are considered an essential part of Islamic teachings, and this importance appears in several aspects,Among them is thatScience as a means of understanding religion :Science is a means of understanding the teachings of the Islamic religion. Islam encourages thinking and rational research to understand the Holy Quran and the Sunnah of the Prophet, enabling Muslims to direct their lives and actions in accordance with the directives of their religion,And also to encourageResearch :Islam encourages scientific research and the use of reason in understanding the nature of the universe and God’s signs in it. Muslims are encouraged to study the natural and social s
... Show MoreThe research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un
... Show MoreThis research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p
... Show MoreIt has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.
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... Show MoreAbstract A descriptive study was carried out on nurses who were working at burn. Units in Baghdad city hospitals, Al-Kindy , Al-Yarmook, Al-Qadisiya, Al-karkh, and Al-Karama hospital, in the period from 20th july 2003 to 20th November 2003. The study aimed to identify the nurses performance about pain management for burned patients at burn units and find out the relationship between the demographic characteristics and performance . A purposive (non-probability) sample of (40) nurses, (24) male nurses and (16) female. The data were collected through the use of observational checklist, which comprised (
This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field intervi
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