ORIGINAL_ARTICLE
The Future of Bitcoin as a Tool for Financial Development
The purpose of research is focused on the insight into the future of Bitcoin on the financial situation, its implications and challenges. The problem of study is to investigate how to deal with a new type of digital currencies (such Bitcoin) that does not have a physical presence and there is no specific body to issue. Thus, this study aims to identify the nature of Bitcoin currency and what are the challenges associated with it as well as exchange rates with some currencies, as the research hypothesized the main hypothesis that Bitcoin will contribute to financial development in the future, the research also used the analytical rooted approach to present concepts and data, using financial technical analysis to display the results The research also came up with a number of conclusions and recommendations. The results of paper significantly contribute to the literature through providing evidence from financial data of Bitcoin.
https://jitm.ut.ac.ir/article_74291_0a5726c64fd66f502ae8e1f5497dfecc.pdf
2019-09-01
1
15
10.22059/jitm.2019.74291
Bitcoin
Digital Currencies
Block Chain
Cryptocurrency
Rafaa Ibrahim
Al-Hamdani
rafea_ibrahem@uomosul.edu.iq
1
Assistant Professor, College of Business and Economics, University of Mosul, Iraq.
AUTHOR
Laila Abdul Karim
Mohammed
layla_abdulkarem@uomosul.edu.iq
2
Assistant Professor, College of Business and Economics, University of Mosul, Iraq.
AUTHOR
jamal
mohammed
jamal55@tu.edu.iq
3
Assistant Professor, College of Business and Economics, Tikrit University, Iraq.
AUTHOR
Al-Hamdani, R. I. (2018). Predicting financial failure using the kida & z-3 modular comparative analytical study. Tikrit Journal for Economic and Administrative Sciences, 3 (43), 85-102.
1
Badev, A., & Mathew, C. (2014). Bitcoin technical background and data analysis. Finance and Economics Discussion Series, 104, October. Retrieved August 15, 2019, from https://www.federalreserve.gov/econresdata/feds/2014/files/2014104pap.pdf
2
Essam Al-Din, H. M. (2014). Bitcoin currency. The Banker Magazine, 73.
3
Andresen, G., & Antonopoulos, A. (2019).
4
Bitcoin, Retrieved August 15, 2019, from https://en.wikipedia.org/wiki/Bitcoin.
5
Hamidizadeh, A., Tahmasebi, R., & Shirvanehdeh, A. Z. (2018). Identifying functions of online community of practice. Journal of Information Technology Management, 10(1), 1-22.
6
Hawsib Information Technologies .(2019). Bitcoin is an innovative payment network and a new kind of money. LLC. Retrieved August 15, 2019, from http://hawsib.com/
7
Jubouri, A. A. A. H. (2018). The management of banks applied entrance. First edition , Iraq, Dar Memory for Publication and Distribution.
8
Kroll, J. A., Davey, L.C., & Felten, E. W. (2013). The economics of Bitcoin mining or Bitcoin in the presence of adversaries. Proceedings of WEIS 2013, http://weis2013.econinfosec.org/papers/KrollDaveyFeltenWEIS2013.pdf
9
Luther, W. J., & While, L. H., (2014). Can Bitcoin become a major currency? George Mason University Department of Economics. Working Paper No. 14.
10
Max, R., & David, Y. (2016). Digital currencies decentralized ledgers and the future of central banking. National Bureau of Economic, NBER Working Paper No. 22238. Retrieved August 15, 2019, from http://www.nber.org/papers/w22238
11
Neil, G., & Hanna, H. (2016). Can we predict the winner in a market with net work effects competition in market. Game, 7(3). Retrieved August 15, 2019, from https://www.mdpi.com/2073-4336/7/3/16
12
Odeh, M. R. R. (2019). Functions and conditions of money and the extent of their realization in virtual currencies - A doctrinal study. The fifteenth international conference of the Faculty of Sharia and Islamic Studies of the University of Sharjah, virtual currencies in the balance.
13
Polasik, M., Piotrowska, A. I., Wisniewski, T. P., Kotkowski, R., & Lightfoot, G. (2015). Price fluctuations and the use of Bitcoin: An empirical inquiry. International Journal of Electronic Commerce, 20(1), 9-49.
14
Roble, A., John, B., Roger, C., & James, S. (2014). The economics of digital currencies. Bank of England Quarterly Bulletin, Q 3, No. 187. Retrieved August 15, 2019, from https://www.bankofengland.co.uk/-/media/boe/files/digital-currencies/the-economics-of-digital-currencies
15
Sabal Majali, Chloe Gueguen, and Ahmed Tamimi.(2019). Dinarak Jordan: How Mobile Money Can Empower Female Agents and Clients. Retrieved August 15, 2019, from https://seepnetwork.org/
16
Sowelhi, N. (2018). Bitcoin mining and virtual currencies on the stability of the global monetary system. Journal of Scientific Horizons, 10 (2), 219-238. Retrieved August 15, 2019, from http://afak.cu-tamanrasset.dz/wp-content/uploads/2018/12/12.pdf
17
Thivagar, M. L., & Abdullah Hamad, A. (2019). Topological geometry analysis for Complex dynamic systems based on adaptive control method. Periodicals of Engineering and Natural Sciences 7(3), 1345-1353. Retrieved August 15, 2019, fromhttp://pen.ius.edu.ba
18
ORIGINAL_ARTICLE
Key Factors for Defining the Conceptual Framework for Quality Assurance in E-Learning
E-learning has evolved for more than a decade, and universities are gradually embracing e-learning to provide more learning experience for their learners. E-learning is the use of electronic means through which training is received and obtained. E-learning offers a wide range of advantages (time and room mobility, cost-effectiveness, etc.) and also overcomes the limitations of digital learning that have led to the widespread adoption of the institute. The poor quality of e-learning services is one of the main causes of the number of errors collected. Experts proposed performance models for e-learning systems, but most relied solely on pedagogical opinions. From a software perspective, very limited attention is paid to evaluating the performance of e-learning applications. It is therefore quite difficult to evaluate the overall performance of the e-learning scheme effectively. The aim of this study is to draw up separate stakeholders in the e-learning system by providing a roadmap to ensure the effectiveness of their e-learning facilities, particularly in emerging countries and Iraq. The higher education data system guarantees and measures the performance of its e-learning system in its own way, as there is no specific definition of the performance of the e-learning system. This work is expected to be ready to harmonize the various stakeholders to a satisfactory standard within the performance framework.
https://jitm.ut.ac.ir/article_74292_60f8d2b333a1a30404217e3a38aec4ef.pdf
2019-09-01
16
28
10.22059/jitm.2019.74292
E-learning
Quality insurance
Quality in E-learning
Evaluation design
Learner support
E-learning schemes
Marwah Khaleel
Farhan
marwah.k.farhan@gmail.com
1
Scholarships and Cultural Relations Directorate, Ministry of Higher Education and Scientific Research, Baghdad, Iraq.
AUTHOR
Hasanien Ali
Talib
hasanien.ali@uomosul.edu.iq
2
Computer Science Department, College of Pure Sciences of Education, University of Mosul, Mosul, Iraq.
AUTHOR
Mazin S.
Mohammed
mmazin03@gmail.com
3
Assistant Professor, Computer center/University of Mosul, Mosul, Iraq.
AUTHOR
Ali, G. E., & Magalhaes, R. (2008). Barriers to implementing e‐learning: a Kuwaiti case study. International Journal of Training and Development, 12(1), 36-53.
1
Baker, W. M., Lusk, E. J., & Neuhauser, K. L. (2012). On the use of cell phones and other electronic devices in the classroom: Evidence from a survey of faculty and students. Journal of Education for Business, 87(5), 275-289.
2
Baruque, L. B., Baruque, C. B., & Melo, R. N. (2007). Towards a framework for corporate e-learning evaluation. Paper presented at the Proceedings of the 2007 Euro American conference on Telematics and information systems.
3
Bhuasiri, W., Xaymoungkhoun, O., Zo, H., Rho, J. J., & Ciganek, A. P. (2012). Critical success factors for e-learning in developing countries: A comparative analysis between ICT experts and faculty. Computers & Education, 58(2), 843-855.
4
Borstorff, P. C., & Lowe, S. K. (2007). Student perceptions and opinions toward e-learning in the college environment. Academy of Educational Leadership Journal, 11(2).
5
Chawinga, W. D., & Zozie, P. A. (2016). Increasing access to higher education through open and distance learning: Empirical findings from Mzuzu University, Malawi. The International Review of Research in Open and Distributed Learning, 17(4).
6
Chen, S.-J. (2014). Instructional design strategies for intensive online courses: An objectivist-constructivist blended approach. Journal of Interactive Online Learning, 13(1).
7
Ćukušić, M., Alfirević, N., Granić, A., & Garača, Ž. (2010). e-Learning process management and the e-learning performance: Results of a European empirical study. Computers & Education, 55(2), 554-565.
8
Dubey, S. K., Ghosh, S., & Rana, A. (2012). Comparison of software quality models: an analytical approach. International Journal of Emerging Technology and Advanced Engineering, 2(2), 111-119.
9
Egbert, J. (2009). Supporting learning with technology: Essentials of classroom practice. Pearson/Merrill/Prentice Hall.
10
Hatami, A. (2015). The effect of collaborative learning and self-assessment on self-regulation. Educational Research and Reviews, 10(15), 2164-2167.
11
Heidarian, N. (2016). Investigating the effect of using self-assessment on Iranian efl learners' writing. Journal of Education and Practice, 7(28), 80-89.
12
Inglis, A. (2005). Quality improvement, quality assurance, and benchmarking: Comparing two frameworks for managing quality processes in open and distance learning. The International Review of Research in Open and Distributed Learning, 6(1).
13
Inglis, A. (2008). Approaches to the validation of quality frameworks for e-learning. Quality Assurance in Education, 16(4), 347-362.
14
Islam, M. T., & Selim, A. S. M. (2006). Information and communication technologies for the promotion of open and distance learning in Bangladesh. Journal of Agriculture & Rural Development, 4(1), 36-42.
15
Kashorda, M., & Waema, T. (2014). E-readiness survey of kenyan universities (2013) report. Nairobi: Kenya Education Network.
16
Khan, B. H. (2004). Comprehensive approach to program evaluation in open and distributed learning (CAPEODL) model. Introduced in the Program Evaluation course. George Washington University.
17
Khan, G. F., Moon, J., Rhee, C., & Rho, J. J. (2010). E-government skills identification and development: toward a staged-based user-centric approach for developing countries. Asia Pacific Journal of Information Systems, 20(1), 1-31.
18
Koohang, A., Riley, L., Smith, T., & Schreurs, J. (2009). E-learning and constructivism: From theory to application. Interdisciplinary Journal of E-Learning and Learning Objects, 5(1), 91-109.
19
Kundi, G. M., Nawaz, A., & Khan, S. (2010). The predictors of success for e-learning in higher education institutions (HEIs) in NW. FP, Pakistan. JISTEM-Journal of Information Systems and Technology Management, 7(3), 545-578.
20
Makokha, G. L., & Mutisya, D. N. (2016). Status of e-learning in public universities in Kenya. The International Review of Research in Open and Distributed Learning, 17(3).
21
Mason, R., & Rennie, F. (2008). The e-Learning handbook: Designing distributed learning. NY: Routeledge, 194.
22
Masoumi, D. (2010). Quality in E-learning within a cultural context. Gothenburg: University of Gothenburg.
23
Masoumi, D., & Lindström, B. (2012). Quality in e‐learning: a framework for promoting and assuring quality in virtual institutions. Journal of Computer Assisted Learning, 28(1), 27-41.
24
Matar, N., Hunaiti, Z., Halling, S., & Matar, Š. (2011). E-Learning acceptance and challenges in the Arab region ICT acceptance, investment and organization: Cultural practices and values in the arab world (pp. 184-200), IGI Global.
25
Mayoka, K., & Kyeyune, R. (2012). An analysis of elearning information system adoption in ugandan universities: Case of makerere university business school. Information Technology Research Journal, 2(1), 1-7.
26
McKevitt, C. T. (2016). Engaging students with self-assessment and tutor feedback to improve performance and support assessment capacity. Journal of University Teaching & Learning Practice, 13(1), 2.
27
Mirza, A. A., & Al-Abdulkareem, M. (2011). Models of e-learning adopted in the Middle East. Applied computing and informatics, 9(2), 83-93.
28
Mtebe, J. S., & Raisamo, R. (2014). A Model for Assessing Learning Management System Success in Higher Education in Sub‐Saharan Countries. The Electronic Journal of Information Systems in Developing Countries, 61(1), 1-17.
29
Mutisya, D. N., & Makokha, G. L. (2016). Challenges affecting adoption of e-learning in public universities in Kenya. E-Learning and Digital Media, 13(3-4), 140-157.
30
Ozarslan, Y., & Ozan, O. (2016). Self‐Assessment Quiz Taking Behaviour Analysis in an Online Course. European Journal of Open, Distance and E-learning, 19(2), 15-31.
31
Ozkan, S., Koseler, R., & Baykal, N. (2009). Evaluating learning management systems: Adoption of hexagonal e-learning assessment model in higher education. Transforming Government: People, Process and Policy, 3(2), 111-130.
32
Paulsen, M. F. (2003). Experiences with learning management systems in 113 European institutions. Journal of Educational Technology & Society, 6(4), 134-148.
33
Penna, M. P., & Stara, V. (2008). Approaches to e-learning quality assessment. Information Science for Decision Making/Informations Savoirs Décisions et Médiations, 32(2006), 1-7.
34
Peyton, C. (2017). Students’ Perception of the self-assessment process in high school physical education.
35
Raspopovic, M., Jankulovic, A., Runic, J., & Lucic, V. (2014). Success factors for e-learning in a developing country: A case study of Serbia. The International Review of Research in Open and Distributed Learning, 15(3).
36
Salmon, G. (2004). E-moderating: The key to teaching and learning online. Psychology Press.
37
Sarikhani, R., Salari, M., & Mansouri, V. (2016). The impact of e-learning on university students’academic achievement and creativity. Journal of Technical Education and Training, 8(1).
38
Sife, A. S., & Lwoga, E. T. (2014). Publication productivity and scholarly impact of academic librarians in Tanzania: A scientometric analysis.
39
Simpson, O. (2016). Student support services for success in open and distance learning. Retrieved from www. researchgates.
40
Ssekakubo, G., Suleman, H., & Marsden, G. (2011). Issues of adoption: have e-learning management systems fulfilled their potential in developing countries? Paper presented at the Proceedings of the South African Institute of Computer Scientists and Information Technologists conference on knowledge, innovation and leadership in a diverse, multidisciplinary environment.
41
Tarus, J. K., Gichoya, D., & Muumbo, A. (2015). Challenges of implementing e-learning in Kenya: A case of Kenyan public universities. The International Review of Research in Open and Distributed Learning, 16(1).
42
Thomas, K. M., O’Bannon, B. W., & Bolton, N. (2013). Cell phones in the classroom: Teachers’ perspectives of inclusion, benefits, and barriers. Computers in the Schools, 30(4), 295-308.
43
Wang, W.-T., & Wang, C.-C. (2009). An empirical study of instructor adoption of web-based learning systems. Computers & Education, 53(3), 761-774.
44
Weaver, D., Spratt, C., & Nair, C. S. (2008). Academic and student use of a learning management system: Implications for quality. Australasian Journal of Educational Technology, 24(1).
45
Zhang, W., & Cheng, Y. L. (2012). Quality assurance in e-learning: PDPP evaluation model and its application. The International Review of Research in Open and Distributed Learning, 13(3), 66-82.
46
ORIGINAL_ARTICLE
Cloud Computing Application and Its Advantages and Difficulties in the Teaching Process
The objective of this research is to identify the technology of cloud computing in terms of its concept, its development, its objectives, its components, models, classifications, and the advantages of its use in the teaching process at the University of Samarra, as well as to identify the most important challenges and obstacles that teachers face in using University of Samarra. The researcher used the descriptive approach in his research. This research was carried out on an objective sample of 40 teaching staff members in the Department of Life Sciences and English at the Faculty of Education / Samarra University. A questionnaire consisting of 22 questions were used as a data collection tool, which included two axes: The first axis: the advantages of using cloud computing technology in the process of teaching at the University of Samarra. The second axis: the challenges of using cloud computing technology in the process of teaching at the University of Samarra. The researcher used the statistical program (SPSS 20) in order to examine the differences between the responses of the members of the research sample. The results revealed that the estimates of the teaching of the advantages of the use of cloud computing technology in the teaching process at the University of Samarra, which included the search tool, came very much, and the results revealed the most important challenges which stand in the way of the use of cloud computing technology in university education. The study recommended institutions of higher learning and universities with a set of important recommendations regarding the use of cloud computing technology in educational institutions.
https://jitm.ut.ac.ir/article_74294_fb8e458d7f576a9845653e9f5daaf2d8.pdf
2019-09-01
29
45
10.22059/jitm.2019.74294
Cloud Computing
Challenges
teaching
Abdul Munem
Hasan Ahmed Ali
moneim.h14@uosamarra.edu.iq
1
College of Education, University of Samarra, Iraq.
AUTHOR
Husam
Abdulhameed Hussein
husam.hs24@yahoo.com
2
College of Education, University of Samarra, Iraq.
AUTHOR
Raed Ashraf
Kamil Albadri
raed.albadri@gmail.com
3
College of Education, University of Samarra, Iraq.
AUTHOR
Omar
Mohammed Dayef
omar1albazi@gmail.com
4
College of Applied science, University of Samarra, Iraq.
AUTHOR
Abdulsahib, G. M., & Khalaf, O. I. (2018). Comparison and evaluation of cloud processing models in cloud-based networks. International Journal of Simulation-- Systems, Science & Technology, 19(5).
1
Abdulsahib, G. M., & Khalaf, O. I. (2018). Comparison and evaluation of cloud processing models in cloud-based networks. International Journal of Simulation-- Systems, Science & Technology, 19(5).
2
Abu Saada, A. A. (2012). Cloud computing: The dream of libraries and the role of governments. 23rd Conference of the Arab Federation of Libraries, 18 November, Doha, Qatar.
3
Al-Ahmadi, O. (2012). Cloud computing and electronic quality in the educational process. International Conference on Information Technology - Recent Trends in Information Technology. 9-11 October, Jordan.
4
Al-Jalefi, T. A. A. (2016). Employment of cloud computing in the tasks of educational supervisors in the department of education in Al-Kharj governorate. Master Dissertation, Faculty of Social Sciences, Imam Muhammad bin Saud Islamic University, Riyadh.
5
Al-Rahili, T. A.-F. (2015). Google educational applications and cloud computing. Version 1, Kuwait, Dar Al-Musaliah for Publication and Distribution.
6
Al-Saheem, N. M. (2015). A proposal to adopt some applications of storage in cloud computing in the field of education, from the point of view of computer teachers and teachers in Persia. Master Dissertation, College of Education Umm Al-Qura University, Makkah Al-Mukarramah.
7
Atta, A. (2011). Cloud computing is cost-per-use and hope to swim in cyberspace. E-learning Magazine, 7.
8
Attiyah, M. (2009). Modern curriculum and methods of teaching. Amman: Dar Al-Maajah for Publishing and Distribution.
9
Aumueller, D. C. (2010). IT-compliance analysis for cloud computing. Master Dissertation, Computer Science, University of Applied Sciences Darmstadt.
10
Chee, B., & Curtis, F. (2012). Cloud computing technologies and strategies of the ubiquitous data center. CRC Press, USA.
11
Chikhaoui, E., & Parvenu, R. (2015). Impact of cloud computing on the Saudi sectors. Computing And Information Technology, 1 (4), 14-48.
12
Damez, M. (2009). Learning technology and computerization of education. Amman: Dar Ghaida for Publishing and Distribution.
13
Doalitzscher, F., Suhstio, A., Reich, C, Kuijs, H., & Wolf, D. (2011). Private cloud for collaboration and E-learning services: from LAAS TO SAAS. Computing–CloudComputing, 91(1), 23-24.
14
Fallik, S., Soper, D., & Sparkd, K. (2012). Green libraries on the cheep. PNLA Quarterly, 77(1).
15
Gheni, A. Y., Jusoh, Y. Y., Jabbar, M. A., Mohd Ali, N., Shanmugam, M., & Yousif, H. A. (2019). Measuring the performance of the virtual teams in global software development projects. Journal of Information Technology Management, 11(1), 42-59.
16
Jang, S. (2014). Study on service models of digital textbooks in cloud computing environment for smart education, Korea education and research information service. International Journal of U- and E-Service.
17
Khalaf, O. I., & Sabbar, B. M. (2019). An overview on wireless sensor networks and finding optimal location of nodes. Periodicals of Engineering and Natural Sciences, 7(3), 1096-1101.
18
Klug, W. (2015). Factors affecting cloud computing adoption among universities and colleges in the United States and Canada. Issues in Information Systems, 16(III), 1-10.
19
Lenk, A., Klems, M., Nimis, J., Tai, S., & Sandholm, T. (2009). Whats inside the cloud? An architectural map of the cloud landscape. Paper presented at The 2009 ICSE Workshop on Software Engineering Challenges of Cloud Computing, Vancouver, Canada 1-9.
20
Linthicum, D. (2010). Cloud computing and SOA convergence in enterprise. USA: Pearson Education, Inc.
21
Mansour, A. (2013). Concerns and challenges of adopting cloud computing technology in higher education institutions case study of the Islamic University, Gaza. Master Dissertation, College of Commerce, University of Islam, Gaza.
22
Masud, M. A. H., & Huang, X. (2012). An e-learning system architecture based on cloud computing. V62-15.pdf/V62/waset/Journal /http:www.waset.org
23
Miller, M. (2009). Cloud computing: Web-based applications that change the way you work and collaborate online. U.S.: Que Publishing.
24
Mircea, M., & Andreescu, A. L. (2011). Using could computing in higher education: a strategy to improve agility in the current financial crisis. Communications of the IBIMA, Article ID 875547.
25
Mrdalj, S. (2011). Would cloud computing revolutionize teaching business intelligence courses? Issues In Informing Sciences And information Technology, 8.
26
National Institute of Standards and Technology (NIST) (2011). The NIST Definition of Cloud Computing, USA.
27
Oyeleye, C. A., Fagbola, T. M., & Daramola, C. Y. (2014). The impact and challenges of cloud computing adoption on public universities in South Western Nigeria. International Journal of Advanced Computer Science and Applications, 5(8),13-19.
28
Sayed, R. F. A. (2013). Open source cloud computing systems, comparative analytical study. Iraqi Journal of Information Technology, 2.
29
Shaath, A. M. (2014). Proposal for the implementation of the governmental cloud for the development of electronic governance in the Palestinian government - Gaza Strip. Academy of Management and Politics, Al-Aqsa University.
30
Sheiti, E. (2013). The possibility of using cloud computing technology in e-learning at Qassim University. Paper presented to The 3rd International Conference on e-Learning and Distance Learning, Riyadh, 4-7 February.
31
Thivagar, M. L., & Hamad, A. A. (2019). Topological geometry analysis for complex dynamic systems based on adaptive control method. Periodicals of Engineering and Natural Sciences, 7(3), 1345-1353.
32
Visvalingam, A., Singh Dhillon, J., & Gunasekaran, S. S. (2019). Role of social support in self- management of health. Journal of Information Technology Management, 11(1), 24-41.
33
Wafa A. A. (2013). Effectiveness of cloud knowledge vessels and their role in supporting e-learning systems and scientific research development in the Kingdom of Saudi Arabia.
34
Yassa, N. A. (2014). Cloud computing for libraries solutions and applications (Release 1), Cairo, Arab Publishing and Distribution.
35
ORIGINAL_ARTICLE
The Interrelationship between Quality Costs and Pricing Decision-Making: An Exploratory Study on a Sample of Industrial Companies
There is a causal relationship between high-quality cost systems and pricing decision makers because pricing decision is in dire need of modern systems that help make rational decisions. The aim of this research is to confirm that quality cost systems affect pricing decisions-making in maintaining the industrial companies. The research results can be utilized by beneficiaries taking into account the effects, obligations and costs involved. This study focused on the importance of the growing interest of companies and individuals interested in quality on the necessity of maintaining the product quality and reaching the high quality of products through strategic decisions-making for the continuity of industrial companies and elimination of future risks. The problem of this study is that quality cost systems are among the most important factors involved in pricing decisions-making of industrial companies. This is attributed to the superiority of foreign companies' interest in high quality production over Arab companies in terms of their interest in product quality in pricing decisions-making within advanced methods used by these companies in maintaining the quality of their products. This study is based on the descriptive approach to form the theoretical base of research by relying on the relevant published books and scientific research. The analytical approach was then adopted through the questionnaire. Among the most important findings is the existence of a positive relationship between quality costs and pricing decisions. Hence, quality costs positively affect the rationalization of pricing decision by providing the necessary data and information about the risk to the organization in increasing the competitive advantage among companies. This competitive increase has led to an increase in seeking more opportunities for companies with quality costs. One of the most important recommendations is to prepare plans to mitigate the competitive risks that have been chosen. The aim of these plans is to provide the necessary information to make strategic long-term decisions, aiming at protecting the rights and interests of shareholders to economic unity and strategic decisions-making that serve interests.
https://jitm.ut.ac.ir/article_74299_c493084a6e9d050e9a7558264ab5003e.pdf
2019-09-01
46
61
10.22059/jitm.2019.74299
Quality costs
Pricing decision-making
Industrial companies
Mohammed Hazim
Issmeil Al-Ghazali
mhialgazale@uomosl.edu.iq
1
Assistant Professor, University Teacher at Mosul University, Presidency of Mosul University, Iraq.
AUTHOR
Abdulsahib, G. M., & Khalaf, O. I. (2018). Comparison and evaluation of cloud processing models in cloud-based networks. International Journal of Simulation--Systems, Science & Technology, 19(5).
1
Ahmed Hayjan, A. R. (1987). The role of public policy analysis in solving our contemporary problems. Riyadh, Management Journal, 55, 118.
2
Al-Douri, A. A. A. (2004). Information management and its role in pricing decision-making.
3
Bassiouni, Abdul Ghani (1999), “The administrative jurisdiction on management business, al-Ma'arif institution”, Alexandria, Egypt.
4
Boseman, C., & Phatak, Arvind, (1999). Stratigic Management) Text cases2 ndED, NewYork, Johnwily& sons.
5
Faris Jameel Hussein As-Sufi et al. (2012). The importance of costs and disclosure in rationalizing administrative decisions in Industrial Public Shareholding Companies listed on Amman Stock Exchange. Journal of Baghdad College of Economics, 29.
6
Heller, M., Shields, D., & Beloff, B. (1995). Environmental accounting- case study. Amoco Yorktown Refinery in Green. Ledgees: Washington DC, World Resource Institute.
7
Ibrahim Mohammed Hassan Ijam., (2007), “Information Technology and Knowledge Management and Their Impact on Pricing Option”. PhD Thesis, College of Management and Economics, al-Mustansiriyah University.
8
International Guidance workbook (2005), IFAC workbook , Environmental Management Accounting
9
Karampoor, A., & Ebrahimi, A. (2018). Investigating the Mediating Role of Knowledge Sharing in the Relationship between Intellectual Capital and Organizational Innovation (A Case Study of Iranian Software Companies). Journal of Information Technology Management 10(1), 185-208.
10
Khalaf, O. I., & Sabbar, B. M. (2019). An overview on wireless sensor networks and finding optimal location of nodes. Periodicals of Engineering and Natural Sciences, 7(3), 1096-1101.
11
Lellis M. Thivagar, Abdulsattar Abdullah Hamad, S. G. Ahmed, (2020). Conforming dynamics in the metric spaces. Journal of Information Science and Engineering, 36(3).
12
Maha Abbas Al-Marzouki, (2004). Study and analysis of quality costs and their importance in rationalizing administrative decisions. King Abdulaziz University, College of Economics and Management, Saudi Arabia.
13
Norton, R- L. (1966). Information Management the Dynamic of MIS. NY.
14
Othman, Sa'eed Abdul Aziz (2000). Studies on projects feasibility between theory and practice. University house, Alexandria.
15
Salman Sa'ad, K. (2010). The role of accounting monitoring in pricing decision-making. College of Management and Economics, University of Baghdad, Master Thesis, Iraq.
16
Schaltegger, S., Müller, K., & Hinrichsen, H. (1996). Corporate environmental accounting. Chichester, UK: John Wiley & Sons
17
Shields, D., Beloff, B., & Heller, M. (2008). Environmental cost accounting for chemical and oil companies: Benchmarking study. University of Huston.
18
Strobel (2005). Flow Cost Accounting. Augsburg, Germany: Institute for Management Accounting. In (IFA) international guidelines on environmental management Accounting (EMA). Retrieved August 10, 2019, from http://www.emawebsite.org/documents/emaric_347.pdf
19
Thivagar, M. L., & Hamad, A. A. (2019). Topological geometry analysis for Complex dynamic systems based on adaptive control method. Periodicals of Engineering and Natural Sciences 7(3), 1345-1353.
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Victoria EPA (2003). What is Environmental management accounting. General publishing, July 14, 2003. Retrieved August 10, 2019, from http://epa.vic.gov.uk
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US EPA (1996). Incorporating environmental cost and Consideration into decision making. Washington.
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US EPA (1995). An introduction to environmental accounting as a business management tool Key Concept and terms. Washington.
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Yoram Wind, C. C. (2005). Properties of critical management decision-making. Arab Science House, Edition 1, Beirut.
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Zargar, S. M., & Shahriari, Z. (2018). A model for the acceptance of cloud computing technology using dematel technique and system dynamics approach. Journal of Information Technology Management, 10(1), 93-116.
25
ORIGINAL_ARTICLE
The Impact of Blockchain on Accounting Information Systems
The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of technique in accounting information systems. To achieve the research objectives, a descriptive approach was adopted to discuss the fundamentals of Blockchain technique and its most important accounting implications, in addition, its significance for the usefulness and reliability of the development of automated computing accounting systems. The researchers concluded that the use of Blockchain technology for accounting work requires analysis of the related impact on the development of accounting information systems in terms of their implementations and modules, with the need to fully transition in the design of accounting information systems to electronic sophisticated programs and applications developed and technologically advanced.
https://jitm.ut.ac.ir/article_74301_7882312850822195e1223de5f5fee5fa.pdf
2019-09-01
62
80
10.22059/jitm.2019.74301
Cryptocurrency
Blockchain
Accounting Information Systems
Triple entry
Zeyad Hashim
ALSaqa
zyad_hashim@uomosul.edu.iq
1
Professor, Department of Accounting, College of Administration and Economics, University of Mosul, Iraq.
AUTHOR
Ali Ibrahim
Hussein
ali544@tu.edu.iq
2
Professor, Department of Accounting, College of Administration and Economics, Tikrit University, Iraq.
AUTHOR
Saddam Mohammed
Mahmood
sadam455@tu.edu.iq
3
Professor, Department of Accounting, College of Administration and Economics, Tikrit University, Iraq.
AUTHOR
Abdulsahib, G. M., & Khalaf, O. I. (2018). Comparison and evaluation of cloud processing models in cloud-based networks. International Journal of Simulation--Systems, Science & Technology, 19(5).
1
Abdulsahib, G. M., & Khalaf, O. I. (2018). Comparison and evaluation of cloud processing models in cloud-based networks. International Journal of Simulation--Systems, Science & Technology, 19(5).
2
Andersen, N. (2016). Blockchain Technology: A game-changer in accounting? Deloitte & Touche GmbH, 3 (1-4).
3
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4
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5
Deloitte. (2016). Blockchain: Democratized trust - distributed ledgers and the future of value. Deloitte University Press.
6
Hussein, A. I., Mahmood, S. M., & Hussein, W. N. (2018). The relationship between the accounting conservatism and the financial performance efficiency of the banks according the data envelopment analysis: Evidence from Iraq. Opción, 34(85), 2661-2686.
7
Hussein, S. S., Mahmood, S. M., & Hussein, A. I. (2006). The effect of the electronic commerce on accounting information high quality. Tikrit Journal of Administrative and Economic Sciences, 2(3), 130-151.
8
ICAEW (2017). Blockchain and the future of accountancy, Information Technology Faculty, London. Retrieved August 20, 2019, from www.icaew.com.
9
Ismail, S. A., Mahmood, S. M., & Hussein, A. I. (2019). The impact of the agency costs on the going concern under the auditor industry specialization: An empirical study on private banks in Iraq. Revista Aus, 26(3), 55-63.
10
Khalaf, O. I., & Sabbar, B. M. (2019). An overview on wireless sensor networks and finding optimal location of nodes. Periodicals of Engineering and Natural Sciences, 7(3), 1096-1101.
11
KPMG International. (2017). Blockchain accelerates insurance transformation. Retrieved August 20, 2019, from https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/01/Blockchain-accelerates-insurance-transformation-fs.pdf
12
Mahmood, S. M., Hussein, A. I., & Hussein, S. S. (2018). The impact of IFRS adoption on the relationship between corporate governance and agency costs. Opción, 34(86), 2279-2297.
13
Orcutt, M. (2018). Block chain. MIT Technology Review, 121 (3), 18-23.
14
Potekhina, A., & Riumkin, I. (2017). Blockchain – A new accounting paradigm: Implications for credit risk management. Master degree thesis, Umeå School of Business and Economics.
15
PwC. (2016). What's Next for Blockchain in 2016? Retrieved August 20, 2019, from https://www.pwc.com/us/en/financial-services/publications/viewpoints/assets/pwc-qa-whats-nextfor-Blockchain.pdf
16
Rakhmawati, N. A., & Hanindito, D. (2018). An integrated assessment system of citizen reaction towards local government social media accounts. Journal of Information Technology Management, 10(3), 1-19.
17
Rückeshäuser, N. (2017). Distributed ledgers for the prevention of accounting fraud: Blockchains between expectations and reality. PhD Dissertation, Albert-Ludwigs-Universität Freiburg.
18
Shyshkova, N. (2018). Prospects for the Implementation of Blockchain in Accounting. Accounting and Finance, 2, 61-68.
19
Thivagar, M. L., & Hamad, A. A. (2019). Topological geometry analysis for complex dynamic systems based on adaptive control method. Periodicals of Engineering and Natural Sciences, 7(3), 1345-1353.
20
Wang, Y., & Kogan, A. (2017). Designing privacy-preserving Blockchain-based accounting information systems. Retrieved August 20, 2019, from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2978281
21
Wang, Y., & Kogan, A. (2018). Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems, 30, 1-18.
22
Wunsche, Alan, (2016). Technological disruption of capital markets and reporting? An introduction to Blockchain. Chartered Professional Accountants of Canada (CPA Canada).
23
Ye, Y., & Talburt, J. (2019). The effect of transitive closure on the calibration of logistic regression for entity resolution. Journal of Information Technology Management, 10(4), 1-11.
24
ORIGINAL_ARTICLE
Social Campaigns on Online Platforms as a New Form of Public Sphere in Digital Era: A Critical Review
Nowadays with the ever-increasing growth in social media platforms and the creation of different forms of online activism, the word known as “Campaign” has become a familiar and useful term in people’s everyday lives. Campaigns with all kinds of social aims especially using Hashtags are run on social media platforms by individuals, charities, NGOs, governments, municipalities and brand companies and with peoples' participation and value co-creation, appropriate results are achieved and the desired changes are made in people’s attitudes and the behavior of individuals, businesses, or governments. Therefore, there seems to be a new form of a virtual public sphere where there is action, dialog and social mobilization, which leads to the formation of public opinion and social change in the digital era. In this paper, using a critical review method, we are going to investigate a public sphere's literature and study its core features (1. access, 2. dialog, 3. action, and 4. public opinion) in digital campaigns and online platforms. Then, in the last part, we are going to map those in a real case study in order to further clarify the arguments and show how social campaigns on online platforms contribute to the formation of a public sphere in the digital era.
https://jitm.ut.ac.ir/article_74303_7d4bd5157eecafcb2ece99c74db9e431.pdf
2019-09-01
81
95
10.22059/jitm.2019.74303
Social media
Public Sphere
Social campaign
Atieh
Dokhanchi
atieh.dokhanchi@ut.ac.ir
1
PhD Candidate in Information Technology Management, Faculty of Management, University of Tehran, Tehran, Iran.
LEAD_AUTHOR
Amir
Manian
amanian@ut.ac.ir
2
Professor of Information Systems, Faculty of Management, University of Tehran, Tehran, Iran.
AUTHOR
Mojtaba
Amiri
mamiry@ut.ac.ir
3
Associate Professor of Public Administration, Faculty of Management, University of Tehran, Tehran, Iran.
AUTHOR
Alireza
Hassanzadeh
ar_hassanzadeh@modares.ac.ir
4
Associate Professor of Information Systems, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran.
AUTHOR
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