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.
Aspect-based sentiment analysis is the most important research topic conducted to extract and categorize aspect-terms from online reviews. Recent efforts have shown that topic modelling is vigorously used for this task. In this paper, we integrated word embedding into collapsed Gibbs sampling in Latent Dirichlet Allocation (LDA). Specifically, the conditional distribution in the topic model is improved using the word embedding model that was trained against (customer review) training dataset. Semantic similarity (cosine measure) was leveraged to distribute the aspect-terms to their related aspect-category cognitively. The experiment was conducted to extract and categorize the aspect terms from SemEval 2014 dataset.
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Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o
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Moment invariants have wide applications in image recognition since they were proposed.
Objectives: The study aims at assessing the parental treatment and aggressive behaviors among adolescents and to find out the association between parental treatment and aggressive behavior.
Methodology: A descriptive correlational design that is initiated for the period of January 1st to July 5th, 2021; The sample of the study includes 220 from the intermediate school male students in schools in the Karkh and Rusafa in Baghdad have ranged in age from (13-15) years, the researcher used the convenient sampling method (non-probability sample) in which the students were selected purposively. Parental Treatment Scal
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Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver.
Objectives: To assess age, sex, and body
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Colors are universal, and throughout the ages, they have been associated with
various religious, social and spiritual meanings. They symbolize a galaxy of things
to designate certain ideas or symbols that are sometimes contradictory.
The present study is an attempt to investigate colors, their meanings and
symbolism, and the approaches to translating color idioms from English into
Arabic. It fathoms one of the thorny areas for translation theorists let alone
practitioners. Various definitions, classifications of types and symbolism across
cultures are provided. After reviewing idioms and methods of translating them, a
survey of 114 sentences that include color idioms was conducted to see which
method is mostly
Background: Halitosis represents a common dental condition, although sufferers are often not conscious of it. It is common among humans around the world and is usually caused by an accumulation of bacteria in the mouth as a result of gum disease, food, or plaque. This study aimed to determine the prevalence of oral hygiene practices, smoking habits and halitosis among undergraduate dental students and correlate the oral hygiene practices, oral health conditions to the prevalence of self perceived oral malodor. Materials and Methods: Clinical examination of 250 dental students and a self-administered questionnaire were included in this study. A questionnaire was developed to assess the self-reported perception of oral breath, awareness of b
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The rotor dynamics generally deals with vibration of rotating structures. For designing rotors of a high speeds, basically its important to take into account the rotor dynamics characteristics. The modeling features for rotor and bearings support flexibility are described in this paper, by taking these characteristics of rotor dynamics features into standard Finite Element Approach (FEA) model. Transient and harmonic analysis procedures have been found by ANSYS, the idea has been presented to deal with critical speed calculation. This papers shows how elements BEAM188 and COMBI214 are used to represent the shaft and bearings, the dynamic stiffness and damping coefficients of journal bearings as a matrices have been found
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