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.
Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli
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In this research the specifications of Iraqi drinking bottled water brands are investigated throughout the comparison between local brands, Saudi Arabia and the World Health Organization (WHO) for bottled water standard specifications. These specifications were also compared to that of Iraqi Tap Water standards. To reveal variations in the specifications for Iraqi bottled water, and above mentioned standards some quality control tools are conducted for more than 33% of different bottled water brands (of different origins such as spring, purified,..etc) in Iraq by investigating the selected quality parameters registered on their marketing labels. Results employing Minitab software (ver. 16) to generate X bar,
... Show MoreActivity recognition (AR) is a new interesting and challenging research area with many applications (e.g. healthcare, security, and event detection). Basically, activity recognition (e.g. identifying user’s physical activity) is more likely to be considered as a classification problem. In this paper, a combination of 7 classification methods is employed and experimented on accelerometer data collected via smartphones, and compared for best performance. The dataset is collected from 59 individuals who performed 6 different activities (i.e. walk, jog, sit, stand, upstairs, and downstairs). The total number of dataset instances is 5418 with 46 labeled features. The results show that the proposed method of ensemble boost-based classif
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This paper discusses an optimal path planning algorithm based on an Adaptive Multi-Objective Particle Swarm Optimization Algorithm (AMOPSO) for two case studies. First case, single robot wants to reach a goal in the static environment that contain two obstacles and two danger source. The second one, is improving the ability for five robots to reach the shortest way. The proposed algorithm solves the optimization problems for the first case by finding the minimum distance from initial to goal position and also ensuring that the generated path has a maximum distance from the danger zones. And for the second case, finding the shortest path for every robot and without any collision between them with the shortest time. In ord
... Show MoreIn this paper, membrane-based computing image segmentation, both region-based and edge-based, is proposed for medical images that involve two types of neighborhood relations between pixels. These neighborhood relations—namely, 4-adjacency and 8-adjacency of a membrane computing approach—construct a family of tissue-like P systems for segmenting actual 2D medical images in a constant number of steps; the two types of adjacency were compared using different hardware platforms. The process involves the generation of membrane-based segmentation rules for 2D medical images. The rules are written in the P-Lingua format and appended to the input image for visualization. The findings show that the neighborhood relations between pixels o
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This Book is intended to be textbook studied for undergraduate course in multivariate analysis. This book is designed to be used in semester system. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces matrix algebra. Chapter Two devotes to Linear Equation System Solution with quadratic forms, Characteristic roots & vectors. Chapter Three discusses Partitioned Matrices and how to get Inverse, Jacobi and Hessian matrices. Chapter Four deals with Multivariate Normal Distribution (MVN). Chapter Five concern with Joint, Marginal and Conditional Normal Distribution, independency and correlations. Many solved examples are intended in this book, in addition to a variety of unsolved relied pro
... Show MoreThis Book is intended to be textbook studied for undergraduate course in multivariate analysis. This book is designed to be used in semester system. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces matrix algebra. Chapter Two devotes to Linear Equation System Solution with quadratic forms, Characteristic roots & vectors. Chapter Three discusses Partitioned Matrices and how to get Inverse, Jacobi and Hessian matrices. Chapter Four deals with Multivariate Normal Distribution (MVN). Chapter Five concern with Joint, Marginal and Conditional Normal Distribution, independency and correlations. Many solved examples are intended in this book, in addition to a variety of unsolved relied pro
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An experimental study was conducted for measuring the quality of surface finishing roughness using magnetic abrasive finishing technique (MAF) on brass plate which is very difficult to be polish by a conventional machining process where the cost is high and much more susceptible to surface damage as compared to other materials. Four operation parameters were studied, the gap between the work piece and the electromagnetic inductor, the current that generate the flux, the rotational Spindale speed and amount of abrasive powder size considering constant linear feed movement between machine head and workpiece. Adaptive Neuro fuzzy inference system (ANFIS) was implemented for evaluation of a serie
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The model of financial reporting in Iraq Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor
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В статье рассматривается вопрос о связи флективных изменений с мыслительными процессами на материале русского и арабского языков, анализируются семантические, фонетические, морфологические и синтаксические основы фонограмматической когниции. Цель статьи выявление прямой связи между количественным звуковым изменением согласного состава слова и мыслительными процессами, с помощью которых человеческ
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