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.
New complexes have been prepared from the new ligand [2,2′‐(5,5‐dimethylcyclohexane‐1,3‐diylidene)bis(azan‐1‐yl‐1‐ylidene)dibenzoic acid] derived from 5,5‐dimethylcyclohexane‐1,3‐dione and 2‐aminobenzoic acid. Accordingly, its mono and binuclear Mn(II), Co(II), Cu(II), Zn(II), and Cd(II) complexes were prepared. The prepared components have been characterized by various spectroscopic techniques and elemental analysis. The thermal stability of the ligand and its complexes were performed by TGA. It was found that all the complexes have excellent thermal stability and do not contain water molecules within their structure, but the ligand has little stability. Additionally, theor
Numeral recognition is considered an essential preliminary step for optical character recognition, document understanding, and others. Although several handwritten numeral recognition algorithms have been proposed so far, achieving adequate recognition accuracy and execution time remain challenging to date. In particular, recognition accuracy depends on the features extraction mechanism. As such, a fast and robust numeral recognition method is essential, which meets the desired accuracy by extracting the features efficiently while maintaining fast implementation time. Furthermore, to date most of the existing studies are focused on evaluating their methods based on clean environments, thus limiting understanding of their potential a
... Show MoreThe application of the test case prioritization method is a key part of system testing intended to think it through and sort out the issues early in the development stage. Traditional prioritization techniques frequently fail to take into account the complexities of big-scale test suites, growing systems and time constraints, therefore cannot fully fix this problem. The proposed study here will deal with a meta-heuristic hybrid method that focuses on addressing the challenges of the modern time. The strategy utilizes genetic algorithms alongside a black hole as a means to create a smooth tradeoff between exploring numerous possibilities and exploiting the best one. The proposed hybrid algorithm of genetic black hole (HGBH) uses the
... Show MoreThe experiment was aimed to evaluate a locally manufactured a dual-action device used for measuring feed pellets durability. The device performs dropping process in conventional devices, then sifting process to separate the pellets from the crumbles simultaneously, with a control the motor speed by using the pulse width modulation (PWM) Technique. The device performance was compared with the durability measuring device of a moving drop box. Rotational speed, diameter of the die holes of the machine was used in this study. The results showed that increasing the rotational speed of the die from 280 to 300 and to 320 rpm, increasing the die holes diameter from 3 to 4 and to 5 mm, led to
This article aims to provide a bibliometric analysis of intellectual capital research published in the Scopus database from 1956 to 2020 to trace the development of scientific activities that can pave the way for future studies by shedding light on the gaps in the field. The analysis focuses on 638 intellectual capital-related papers published in the Scopus database over 60 years, drawing upon a bibliometric analysis using VOSviewer. This paper highlights the mainstream of the current research in the intellectual capital field, based on the Scopus database, by presenting a detailed bibliometric analysis of the trend and development of intellectual capital research in the past six decades, including journals, authors, countries, inst
... Show MoreInternational law is no longer suffering from violations alone. It is confronting a deeper crisis of credibility: a widening belief that rules that still exist on paper no longer bind the most powerful states in practice.
Azo-ligand-(HL) ([4- ((2-hydroxyquinolin-3-yl) diazenyl) -N- (5-methylisoxazol-3yl) benzenesulfonamide]), (2- hydroxy quinolin derivative),reacts with the next metal ions (Cr (III), Fe (III),Co (II) and Cu(II)) forming stable complexes with unique geometries such as(tetrahedral for bothCo (II) and Cu (II), octahedral for both Cr (III) and Fe (III)). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, Fourier transfer proved the involvement of coordinated water molecule in all complexes besides the pyrolysis (TGA & DSC) studies proved the coordination of water residues with metal ions inside the coordination sphere as well as chlorine atoms. Moreover
... Show MoreBackground: Good Nutrition is essential for oral and dental health in children. Good eating habits and food preferences are established early in childhood. Oral health problems can effect dietary quality and nutrient intake in another side increase the risk of several systemic diseases., The aim of the present study was to investigate the relation or the effect the of nutritional status in children at age of 5 to16 on the oral health status and dental caries . Materials and Methods: the total sample composed of 153 patients attending the Pedodontic and Preventive Department/College of Dentistry/University of Baghdad, the assessment of nutritional status was performed by using Body Mass Index specific for age and gender according to Chronic
... Show MoreWith the increasing rates of cancer worldwide, a great deal of scientific discourse is devoted to arguments and statements about cancer and its causes. Scientists from different fields try to seize any available chance to warn people of the risk of consuming and exposing to carcinogens that have, unfortunately, become essential parts of modern life. The present paper attempts to investigate the proximization strategy through which scientists construct carcinogen risk to enhance people’s preventive actions against these carcinogens. The paper targets the construction which depends on producing the conflict between the values of the people themselves and the contrasting values assigned to carcinogens. To achieve this aim, Cap’s (2
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