Journal of Information Technology Management (مدیریت فناوری اطلاعات)

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.

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.

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. 

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.

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.

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.