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.
A number of compression schemes were put forward to achieve high compression factors with high image quality at a low computational time. In this paper, a combined transform coding scheme is proposed which is based on discrete wavelet (DWT) and discrete cosine (DCT) transforms with an added new enhancement method, which is the sliding run length encoding (SRLE) technique, to further improve compression. The advantages of the wavelet and the discrete cosine transforms were utilized to encode the image. This first step involves transforming the color components of the image from RGB to YUV planes to acquire the advantage of the existing spectral correlation and consequently gaining more compression. DWT is then applied to the Y, U and V col
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<p>In this paper, a simple color image compression system has been proposed using image signal decomposition. Where, the RGB image color band is converted to the less correlated YUV color model and the pixel value (magnitude) in each band is decomposed into 2-values; most and least significant. According to the importance of the most significant value (MSV) that influenced by any simply modification happened, an adaptive lossless image compression system is proposed using bit plane (BP) slicing, delta pulse code modulation (Delta PCM), adaptive quadtree (QT) partitioning followed by an adaptive shift encoder. On the other hand, a lossy compression system is introduced to handle the least significant value (LSV), it is based on
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The aim of the current study was to evaluate the knowledge and perception of the fifth stage pharmacy students (college of pharmacy/ University of Baghdad /Iraq) regarding generic medicines. This study is a cross-sectional study carried in a college of pharmacy /University of Baghdad during the period from (November 2018- March 2019). The number of students included in the current study was 168 undergraduate stager pharmacists. A questionnaire was used to collect data of the study. Nearly 86% of the students said that they had heard of generic and brand medicines, and pharmacy was the main source of knowledge regarding generic medicines (66.7%). About (33.3%) of the respondents agreed that generic medicines are bioequivalent to br
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Embedding an identifying data into digital media such as video, audio or image is known as digital watermarking. In this paper, a non-blind watermarking algorithm based on Berkeley Wavelet Transform is proposed. Firstly, the embedded image is scrambled by using Arnold transform for higher security, and then the embedding process is applied in transform domain of the host image. The experimental results show that this algorithm is invisible and has good robustness for some common image processing operations.
Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.
Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp
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