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.
This research aims to knowledge the extent of the application of Tuz General Hospital to the concept of tacit knowledge dimensions (mental models, intuition, experience, skill) and methods of acquiring knowledge dimensions (training, job rotation, work teams) and the measurement and analysis of the link and the kind of impact between the methods of acquiring knowledge and tacit knowledge of the Angels nursing in the researched hospital, and was the questionnaire primary means of collecting information adopted by the researcher that, the research sample of (90) individuals, including the Angels nursing, has been using the statistical program spss for the purpose of conducting statistical treatments, and through the diagnosis and m
... Show MoreThe control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.
Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature show its importance in strengthening financial and operationl
... Show MoreThe banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F
... Show MoreThe knowledge related with lexical items can be realized as including relations of meaning a cross words. Words that share a similarity of meaning are called to be synonymous, and words that share a contrary of meaning are called to be antonymous. Both of them are universal linguistic phenomenon that exist in terms of linguistic system of every language. The present study aims at finding out areas of difficulty that Iraqi EFL learners encounter in the use of synonymy and antonymy, both on the recognition and production levels. Also tries to detect the main reasons behind such difficulties. A diagnostic test of two parts, namely, recognition and production, is designed. The test is built to include two linguistic phenomenon which are: synony
... Show MoreConstruction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the
... Show MoreSufficient high-quality data are unavailable to describe the management approach and guideline of COVID-19 disease in pediatric and adolescent population which may be due to mild presentation in most of cases and less severe complications than older ages.
World Health Organization was concerned with the establishment of an approved guideline to manage the increasing number of COVID-19 patients worldwide aiming to prevent or lessen COVID-19 global burden.
The clinical features have a wide spectrum starting from uncomplicated mild illness, mild-moderate pneumonia, severe pneumonia, acute respiratory distress syndrome, sepsis, septic shock, and multisystem inflammatory syndrome in children.
Many important definitions
... Show MoreThe research was conducted in a plastic greenhouse at the College of Agricultural Engineering Sciences, University of Baghdad - Jadiriyah Campus, during the 2021-2022 season, to study the effect of phosphorus, silicon, and citric acid on pepper plants using a factorial experiment design with three replicates. The first factor had three levels of phosphorus (0, 160, and 320 kg P2O5 per hectare), the second factor had three levels of potassium silicate (0, 75, and 100 kg per hectare), and the third factor had four levels of citric acid (0, 2, 4, and 6 kg per hectare). The statistical analysis showed that treatment P2S2C1 resulted in an increase
The research synthesis variables of competitive advantage and the mechanism achieved by focusing on knowledge abilities and strategic of the administrative leadership, and governments and the developed countries took the racing frantically and my destiny to invest more money and resources to development of wealth and human knowledge is so choice investment winner always and who Aaikhyee never, because God Almighty give humans the abilities of all other creatures and that these abilities varying from person to person, there is the problem of search provoking questions about the essence of what it's about research and both sides theoretical and field, the objective of this research
... Show MoreThe research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the con
... Show MoreThe research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply
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