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The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
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Abstract<p>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.</p>
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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Comparing Bayesian methods to estimate the failure probability for electronic systems in case the life time data are not available
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In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
Technical Construction of Advertisements in Radio of the Republic of Iraq
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Studies and scientific research conducted in the field of communication have shown that broadcasting has a clear impact on the ideas, attitudes and behavior of the masses if it is better used in making the media message studied.

The role of this means is not only to present opinions and ideas, but also to influence trends by supporting or changing them. This is of course a matter for the nature of the content in terms of its formulation and the way it is prepared and presented. The power and appeal of a radio message is not complete by simply creating content without creating a distinctive design; and to what extent this content depends on the logic and psychology of persuasion.

The conviction of the cont

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Publication Date
Sat Sep 01 2012
Journal Name
2012 8th International Conference On Wireless Communications, Networking And Mobile Computing
Performance Evaluation of Location Management in GSM Networks
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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality Assurance of Nursing Performance in Surgical Wards
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Objective: The study deafs with nursing performance in the surgical wards in general hospital at
Baghdad city.
Methodology : A descriptive evaluation design using, observational method was carried out. Non
probability (purposive) sample of (151) nurses was selected for the study and comprised all nurses who
worked in general surgical wards in the four health sectors( Rusaffa , Al-Karkh, Al-Yarmok, Medical
city health sector) at time of collecting the data. A check list questionnaire was constructed by the
researcher for the purpose of the study; it is composed of (2) major parts, part (I) is concerned with
socio-demographic data and the second part is composed of two minor parts thev concerned with
availability of

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Acting Performance in Fantasy Theatrical Show
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Publication Date
Thu Jun 30 2016
Journal Name
Al-khwarizmi Engineering Journal
Performance Assessment of Pile Embedded in Expansive Soil
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An evaluation for the performance of model pile embedded in expansive soil was investigated. An extensive testing program was planned to achieve the purpose of this research. Therefore, special manufactured system was prepared for studying the behavior of model pile having different length to diameter ratios (L/D). Two types of piles were used in this research, straight shaft and under reamed piles. The effect of model pile type, L/D ratio and number of wetting drying cycles were studied. It is observed that significant reductions in pile movement when under   reamed piles were considered. A proposed design charts was presented for straight shaft and under reamed piles to estimate the length of both types of piles that is requi

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Engineering
Thermal Performance of Plastic Receiver in Solar Collector
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A plastic tubes used as absorber of active flat plate solar collector (FPSC) for heating water were studied numerically and experimentally. The set-up is located in Babylon (republic of Iraq) 43.80 East longitude and 32.30 North latitude with titled of 450 toward the south direction.  The study involved three dimensions mathematical model for flat coil plastic absorber which solved by FLUENT-ANSYS-R.18 program. Experiments were conducted at outdoor conditions for clear days on January and February 2018 with various water volume flow rates namely (500, 750, 1000, 1250, and 1500 Liter per hour LPH) on each month for Reynolds number range of (1 x 104 to 5 x 104) th

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Publication Date
Fri Jan 01 2021
Journal Name
E3s
Performance of Under-Reamed Piles in Collapsible Soil
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One of the Iraqi geotechnical problems is the presence of gypseous soils covering about (27-36) percentage of Iraq soils containing gypsum between (10-70) ratios. The main reason for soil problematic is the gypsum dissolution when these soils are inundated. However, the soluble gypsum can be leached out of the soil particles, so these problems can be led to cracking, tilting, and collapsing the related soil structure and changing the soil properties. The aim of this work is to investigate the performance of under-reamed piles as a new, improved method to reduce the moisture sensitive and the primary triggering mechanism for the volume reduction of collapsible soil, which is considered as a non-elastic deformation; this was done by c

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The requirements of agricultural investment in Iraq in light of his accession Of the World Trade Organization
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Abstract              
          Agricultural investment is one of the main requirements in most economies of the world for its importance in the development of the agricultural sector through the agricultural and technological infrastructure and agricultural research, as well as its impact on most economic, social and service activities, especially if managed and employed scientifically, which generates income and productive capacities and services and new commodities, Unemployed as agricultural investments in Iraq fell significantly after 2003 due to economic, political, social

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Crossref
Publication Date
Sun Jan 19 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect flexibility of the Strategic human resources in improvement operational performance: "Survey study of views of a sample of managers, engineers and technicians in the Baghdad south 2/Station directorate of Electricity"
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The research attempts to diagnose the level of the effect of human resources flexibility (employees skills flexibility, employees behaviors flexibility, and human resource practice flexibility) in the south al-rusafa directorate of a power  station one of the formations and the Ministry of Electricity, and impact of a range of variables related to the performance operational, namely, (efficiency, effectiveness)recognizing the importance of the subjects studied,& because of the importance of expected results of the field under consideration,researcher selected a sample of size (121) engineers and technicians of workers in the directorate. Was my hypotheses the major search of a relationship and impact between human resources flex

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