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

Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

Today, the five Caspian riparian states on the shores of the Caspian Sea (Kazakhstan, Turkmenistan, Azerbaijan, Russia, and Iran) have become a front for ambitions and international and regional competition, especially in light of the features and characteristics that natural geography has endowed them with and their enjoyment of a group of economic and mineral wealth that are not optimally exploited so far which made it a strategic attraction area for international trends and interventions, especially Western ones. It is a battleground for major international companies aiming to monopolize promising industrial investments in order to impose control and influence on the region’s resources and economic wealth and thus impose their forei

The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

this paper presents a novel method for solving nonlinear optimal conrol problems of regular type via its equivalent two points boundary value problems using the non-classical

The control of an aerial flexible joint robot (FJR) manipulator system with underactuation is a difficult task due to unavoidable factors, including, coupling, underactuation, nonlinearities, unmodeled uncertainties, and unpredictable external disturbances. To mitigate those issues, a new robust fixed-time sliding mode control (FxTSMC) is proposed by using a fixed-time sliding mode observer (FxTSMO) for the trajectory tracking problem of the FJR attached to the drones system. First, the underactuated FJR is comprehensively modeled and converted to a canonical model by employing two state transformations for ease of the control design. Then, based on the availability of the measured states, a cascaded FxTSMO (CFxTSMO) is constructed to estim

Sweet pepper (Capsicum annuum L.) is an economically important vegetable crop. Wilt disease caused by Fusarium oxysporum f. sp. capsici is a specific pathogen that affects the pepper. Four isolates of F. oxysporum f. sp. capsici Fo3, Fo6, Fo7 and Fo8 were obtained from diseased pepper plants that were collected from different pepper fields in Baghdad. Fo6 isolate that has high pathogenicity to pepper seeds, Trichoderma harzianum (Th) was tested in vitro against F. oxysporum f. sp. capsici showed a high inhibition rate for the isolate Fo6, the concentration of chelated iron Fe-EDDHA 0.5% reduced the radial growth of Fo6 whi