The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percentage (93%) of the total respondents agree and fully agree that the use of automated accounting systems in Bahraini universities contributes significantly to enhancing the efficiency of the internal control system and its effectiveness, and the research recommends that it is necessary to use automated accounting systems of all kinds in the field of accounting information systems, because their use will increase the efficiency and effectiveness of these systems and thus will add value and a competitive advantage to the accounting units in Bahraini universities and will have a clear and direct positive impact on the future of those units and individuals working in them . It also recommends the need to raise the scientific and practical qualification of accountants working in universities. The future accountant should have technical knowledge of using automated accounting systems and be familiar with how to use them in order to employ this knowledge when the accounting units choose and determine the types of information and communication technologies to be used that are commensurate with the nature of work those units. It also recommends that the accounting units should develop accounting information systems by introducing the latest automated accounting programs and training accountants on them, whether these programs were designed specifically for the unit or they are ready-made programs and modifications were made to them in proportion to the nature of the unit’s work, without neglecting the interest in the communication network, because the production of The accounting unit of information without delivering it to the beneficiary parties will negatively affect the entire accounting unit, and make it isolated from its environment. Also, when designing a new automated accounting information system for the accounting unit or making an amendment or development of the existing system in it, the accountant should be a member of the design team This is because the responsibility for designing the concepts lies with him, in addition to the need for the accountant to be a member of the analysis team that takes place before starting the design process, because he is one of the most knowledgeable individuals in the details of work within the unit.
Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.
Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i
... Show Moreيرغب المرء أن يعيش في منزل يعبر عن اصالة تصميمه ذا اهداف جمالية كحاجته الى تحقيق الأهداف العملية. وعليه فمن الأهمية بمكان ان يشارك أصحابه مع المعنيين[1] بشؤون التصميم... وهنا ارتأت الباحثة ان تقوم بدراسة علمية حديثة حول ورق الجدران ثلاثي الابعاد وتوظيفة في غرفة المعيشة, وباسلوب عصري حديث يجمع بين جمالية التصميم والحداثة , إضافة الى تناول الإضاءة لما لها من دور في ابراز معالم وتفاصيل الأثاث
... Show MoreThe research aims to measure the relationship and impact of the operations of the knowledge of management of the six dimensions (diagnosis knowledge, define knowledge objectives, knowledge generation, knowledge storage, distribution of knowledge, application of knowledge) in the fiscal performance of the General Authority for taxes of the four dimensions (financial, customers (taxpayers), Operations Interior, learn and grow), the research aims also to the use of computerized programs for training and career development of the Authority that helps to add knowledge workers in the Authority, and to reach an appropriate arrangement for knowledge management processes in the Authority, as well as analysis of the reality of the Authority to get
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Objective(s): The study aims to identify the role of sociodemographic factors in predicting the level of psychological hardiness of nurses.
Methodology: A descriptive correlational study conducted in the Medical City hospitals in the city of Baghdad during the period from November 1, 2022 to May 1, 2023 on a sample of 156 male and female nurses. The validity of the quest
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(3)
Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t
... Show MoreAbstractIn the field of construction materials the glass reinforced mortar and Styrene Butadiene mortar are modern composite materials. This study experimentally investigated the effect of addition of randomly dispersed glass fibers and layered glass fibers on density and compressive strength of mortar with and without the presence of Styrene Butadiene Rubber (SBR). Mixtures of 1:2 cement/sand ratio and 0.5 water/cement ratio were prepared for making mortar. The glass fibers were added by two manners, layers and random with weight percentages of (0.54, 0.76, 1.1 and 1.42). The specimens were divided into two series: glass-fiber reinforced mortar without SBR and glass-fiber reinforced mortar with 7% SBR of mixture water. All s
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المواقف افي الدول العربية قراءة تحليلية في مواقف لدولية من التغيير (الولايات المتحدة - الاتحاد الاوروبي - روسيا)
Current search problem manifested and widows who community harsh to bear hardships and pains، The goals of continuing the sustainability of life and take responsibility, and especially in light of the difficult circumstances in which Iraq is going through, and the displacement of murder and terrorism, which generated huge numbers of widows and orphans Because of the loss of a breadwinner and which became women and children are the most harm to the victim and as a result of wars and armed tendencies So this research is an important and vital topic opens our horizons important for overlapping roles of women widows and their impact on the achievement and status of Iraqi women and that as long as aptly characterized and their ability to end
... Show MoreHealth service institutions suffer from challenges resulting from the great changes that our world is witnessing today. This has affected the value that these institutions add to the patient.
This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri
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