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 percenta

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO₄, Cl, and NO₃). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

This research is an attempt to develop exercise with weights to strengthen some of the striking muscles in the shoulder and arm and to develop the accuracy of the smash and rectum skills. The importance of this paper lies in the study of moments of force to achieve the ability to control muscular work and to explore the impact of physical and skill exercises with weights to develop moments of force for some muscles. The experimental method on a sample of players, selected according to the intentional method, including ( 9) advanced players representing Air Force Club participating in the Premier League for season 2011-2012. It is concluded that the exercises proposed have their effective impact on developing the variables of moments force f

The mysterious letters, the philosophy of existence and the meaning of these letters in the Qur'an is one of the mysterious issues that has always occupied the minds of Interpreters. Each Interpreter has tried to provide his own interpretation and understanding of these mysterious letters. Since these letters are part of the surah of the Qur'an and at the same time, the appearance of these letters, unlike other verses, does not indicate meaning, the commentators have approached these verses with their preconceptions. In this article, an attempt has been made to investigate the role of pre-interpreters of descriptors in a descriptive and analytical method in finding the meaning of syllables. However, each of them has tried to interpret th

Innovative various Schiff bases and their Co(II), Ni(II) and Cu(II) and Hg(II)  compounds made by the condensation of 4-amino antipyrine with derived aminobenzoic acid (2-aminobenzoic acid, 3-aminobenzoic acid, and 4-aminobenzoic acid ) have been prepared by conventional approaches. These complexes were described by magnetic sensibility analysis, FT-IR spectra, and molar-conductance and elemental analysis. Analytical values appeared which the mixed-ligand complexes presented ratio about 2:1 (ligand: metal) with the chelation 4 or 6. The prepared compounds offered a good effect on the organisms; bacteria Staphylococcus-aurous, Escherichia-coli and fungi C. albicans, A. niger. Also, the biological products signalize which the mixed compl

The article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще

The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

Diversity the terms and practice the organizational filed with different concepts and environment, which Iraqi environment part from them. Some organizational in Iraqi environment leave its basic oriented to agreement with the leader desire, their fore this research focus tow basic variable (organizational citizenship behavior & transparence), we supposition which is dependent to explanation the response variable (strategic leadership). The results justification in part and not justification in another part. For example the organizational citizenship behavior effect on some parte of the strategic leadership. The transparence have faraway to fly from the relation with organizational citizenship behavior and strategic leadershi

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa