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 evaluated the recovery performance of any home herbs group as first aid in some emergency cases. The study involved 10 items of herbs (chamomile, black pepper, cloves, cinnamon, and anise) which used in acute cases such as cold, colic, inflammation of the intestine and tonsillitis, and (hibiscus, catnip, dried lime, cress seed, and ginger) were used for chronic cases such as hypertension, cardiovascular disease, and arthritis. The results showed the herbs had healing power and efficiency in the primary remedy for the above-mentioned diseases. The side effects, the contradictions, and the overdoses of these substances were discussed. It was concluded that home herbs could be used for treatment in emergency cases until moder
... Show MoreA dust storm in Iraq is a climatic phenomenon common in arid and semi-arid regions . The frequency of the occurrence has increased drastically in the last decade and it is increasing continuously .Baghdad city like the rest of Iraq is suffering from the significant increase in dust storms . In this research , the study of the phenomenon of dust storms for all types (Suspended dust , rising dust , dust storm) , and its relationship with some climate variables (Temperature , rainfall ,wind speed) .The statement of the impact of climate change on this phenomenon to Baghdad station for the period (1981 – 2012) . Time series has been addressing the phenomenon of storms and cli
... Show MoreThe Small Indian Mongoose
This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.
The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred recently in light of the liberalization of international trade, globalization a
... Show MoreBackground: The bond strength of the root canal sealers to dentin seems to be a very important property for maintaining the integrity and the seal of root canal filling. The aim of this study was to evaluate the shear bond strength of four different obturation systems using push-out test. Materials and methods: Forty straight palatal roots of the maxillary first molars teeth were used in this study, these roots were instrumented using crown down technique and ProTaper system, instrumentation were done with copious irrigation of 2.5% sodium hypochlorite and 17% buffered solution of EDTA was used as final irrigant followed by distilled water, roots were randomly divided into four groups according to the obturation system (ten teeth for each g
... Show MoreThe deliberation and exchanged of power is a matter of political importance For the Iraqi political system after 2003, The deliberation of power and its democratic transition and electoral integrity Is a good indicator of political stability and progress In the Iraqi parliamentary political system , The transfer of authority in terms of adopting the deliberative approach represents a structural and institutional dimension of the political process , it led the power to become Authority of the Foundation Exercised in accordance with the Constitution and the law not real power , And lead to the recognition of the existence of an official parliamentary opposition and its right to take political power later through the ballot box Makes the pr
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