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 aims at identifying the sources of information and explaining their role in e-learning from the viewpoint of the Iraqi college students. The researchers relied on the descriptive method of the survey method to collect data and know the point of view of undergraduate students from the Department of Information in the College of Arts / Tikrit University and the Department of Quranic Studies at the College of Arts / University of Baghdad. The questionnaire was used as an instrument of the study, the research sample is (120) students; each section has (60) male and female students. The study concluded that there are many types and forms of information sources that students receive through electronic educational platforms from text con
... Show MoreGroundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of 900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as pH, EC, TDS, Na, K, Mg, Ca, Cl, , and &nbs
... Show MoreSearch procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency.
The objectives of the study , the study came with the number of goals and the most important one the knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .
... Show MoreHuman resources have been regarded as the most important asset for any organization because of its essential part in achieving the sustainable competitive advantage and survival. Managing human resources is very challenging and requires an effective bundle of practices that contribute to attaining the organizational goals. This study tries to confirm the importance of HRM practices in small businesses which came to play a vital role in the economies of the world, through clarifying the influence of HRM practices on the organizational performance, using a mediating variable (employees’ outcomes). Also the study attempts to highlight the key role of governmental support from view point of small businesses, through verifying the significant
... Show MoreThe research tagged (Perceived Organizational Support in High Performance) deals with identifying the extent of the impact of perceived organizational support as an explanatory variable on high performance as a response variable for the purpose of reaching appropriate mechanisms that enable colleges of the University of Baghdad to exploit the perceived organizational support in achieving the required high performance and pursuit of its goals. The researcher relied on the descriptive and analytical approach in carrying out the research. An intentional sample was selected and reached (70) persons from the higher leadership of the colleges represented by (deans, assistants deans, heads of departments) that r
... Show MoreThe problem of job burnout has become one of the main problems for researchers in social welfare organizations (social protection bodies) - one of the formations of the Ministry of Labor and Social Affairs. Its negative effects increased in light of the COVID-19 pandemic, and in light of the Corona pandemic, the pressures and burdens of workers varied, which resulted in high rates of anxiety, tension, and intellectual and physical exhaustion, and then negatively affected their efficiency in performing work at the individual and organizational level, especially after the increasing tasks of these Bodies in carrying out their role in achieving the general goals and objectives as beingThe general goals are that they are responsible for providi
... Show MoreThis research aims to study the radiation concentration distribution of the old District of Najaf (Iraq), where 15 samples were taken from featured sites in the District, which represents archaeological, religious, and heritage sites. Track detector CR-39 was used to calculate the concentration of three different soil weights for each sample site after being exposed for a month. Geographical information systems (GIS) were used to distribute the radioactive concentration on the sites of the samples, where two interpolation methods, namely the inverse distance weight method (IDW) and the triangle irregular network method (NIT), to study the distribution of the radioactivity concentration. The study showed that the western part of the district
... Show MoreFinance is an essential element when developing any housing policy because of its role in providing funds to institutions concerned with housing lending. Therefore, the research aims to evaluate the financial aid provided by the Central Bank of Iraq in solving the housing crisis through the adoption of the Central Bank of Iraq initiatives to support the financing of the housing sector, and here The importance of the research is highlighted to determine the role of the initiative by drawing an effective strategy aimed at providing the housing sector with the necessary funding. By providing financing to financial institutions directed towards providing real estate credit, and that the percentage of the contribution of the implement
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