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.

Cloud computing is a newly developed concept that aims to provide computing resources in the most effective and economical manner. The fundamental idea of cloud computing is to share computing resources among a user group. Cloud computing security is a collection of control-based techniques and strategies that intends to comply with regulatory compliance rules and protect cloud computing-related information, data apps, and infrastructure. On the other hand, data integrity is a guarantee that the digital data are not corrupted, and that only those authorized people can access or modify them (i.e., maintain data consistency, accuracy, and confidence). This review presents an overview of cloud computing concepts, its importance in many applications, and tools that can be used for providing the integrity and security to the data located in the cloud environment.

Human skin detection, which usually performed before image processing, is the method of discovering skin-colored pixels and regions that may be of human faces or limbs in videos or photos. Many computer vision approaches have been developed for skin detection. A skin detector usually transforms a given pixel into a suitable color space and then uses a skin classifier to mark the pixel as a skin or a non-skin pixel. A skin classifier explains the decision boundary of the class of a skin color in the color space based on skin-colored pixels. The purpose of this research is to build a skin detection system that will distinguish between skin and non-skin pixels in colored still pictures. This performed by introducing a metric that measures the distances of pixel colors to skin tones. Results showed that the YCbCr color space performed better skin pixel detection than regular Red Green Blue images due to its isolation of the overall energy of an image in the luminance band. The RGB color space poorly classified images with wooden backgrounds or objects. Then, a histogram-based image segmentation scheme utilized to distinguish between the skin and non-skin pixels. The need for a compact skin model representation should stimulate the development of parametric models of skin detection, which is a future research direction.

Parents concerns for their children who has a critical health conditions may limit the children movements and live to engage with others peers anytime and anywhere. Thus, in this study aims to propose a framework to help the children who has critical disease to have more activity and engagement with other peers. Additionally, reducing their parents' concerns by providing monitoring and tracking system to their parents for their children health conditions. However, this study proposed a framework include tracking and monitoring wearable (TMW) device and decision system to alert healthcare providers and parents for any failure in the children health condition and status. The framework was designed based on the IoT environments and architecture. This project is also limited to apply in health IoT environments and may can be extend in future to apply in different internet coverage area.