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.
In this paper, a new class of non-convex functions called semi strongly (
This work deals with kinetics and chemical equilibrium studies of esterification reaction of ethanol with acetic acid. The esterification reaction was catalyzed by an acidic ion exchange resin (Amberlyst- 15) using a batch stirred tank reactor. The pseudo-homogenous and Eley-Rideal models were successfully fitted with experimental data. At first, Eley-Rideal model was examined for heterogeneous esterification of acetic acid and ethanol. The pseudo-homogenous model was investigated with a power-law model. The apparent reaction order was determined to be (0.88) for Ethanol and (0.92) for acetic acid with a correlation coefficient (R2) of 0.981 and 0.988, respectively. The reaction order was determined to be 4.1087x10-3 L0.8/(mol0.8.min) with
... Show MoreMass transfer correlations for iron rotating cylinder electrode in chloride/sulphate solution, under isothermal and
controlled heat transfer conditions, were derived. Limiting current density values for the oxygen reduction reaction from
potentiostatic experiments at different bulk temperatures and various turbulent flow rates, under isothermal and heat
transfer conditions, were used for such derivation. The corelations were analogous to that obtained by Eisenberg et all
and other workers.
This research presents a particular designing strategy for a free form of surfaces, constructed by the lofting design method. The regarded surfaces were created by sliding a B-spline curves (profile curves), in addition to describing an automatic procedure for selective identification of sampling points in reverse engineering applications using Coordinate Measurement Machine. Two models have been implemented from (Ureol material) to represent the different cases of B-spline types to clarify its scope of application. The interior data of the desired surfaces was designed by MATLAB software, which then were transformed to UG-NX9 software for connecting the sections that were designed in MATLAB program and obtaining G-code programs for the
... Show MoreThe Electrical power system has become vast and more complex, so it is subjected to sudden changes in load levels. Stability is an important concept which determines the stable operation of the power system. Transient stability analysis has become one of the significant studies in the power system to ensure the system stability to withstand a considerable disturbance. The effect of temporary occurrence can lead to malfunction of electronic control equipment. The application of flexible AC transmission systems (FACTS) devices in the transmission system have introduced several changes in the power system. These changes have a significant impact on the power system protection, due to differences inline impedance, line curre
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Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software.
The aim of this research is to study experime
... Show MoreThe performance of sewage pumps stations affected by many factors through its work time which produce undesired transportation efficiency. This paper is focus on the use of artificial neural network and multiple linear regression (MLR) models for prediction the major sewage pump station in Baghdad city. The data used in this work were obtained from Al-Habibia sewage pump station during specified records- three years in Al-Karkh district, Baghdad. Pumping capability of the stations was recognized by considering the influent input importance of discharge, total suspended solids (TSS) and biological oxygen demand (BOD). In addition, the chemical oxygen demands (COD), pH and chloride (Cl). The proposed model performanc
... Show MoreA step to net-zero of carbon dioxide losses in the microalgae cultivation process was targeted in the current study. This research was carried out by using pre-dissolved inorganic carbon (DIC) as a source of carbon with two doses of twenty-five and fifty millilitres.
Alzheimer's disease (AD) increasingly affects the elderly and is a major killer of those 65 and over. Different deep-learning methods are used for automatic diagnosis, yet they have some limitations. Deep Learning is one of the modern methods that were used to detect and classify a medical image because of the ability of deep Learning to extract the features of images automatically. However, there are still limitations to using deep learning to accurately classify medical images because extracting the fine edges of medical images is sometimes considered difficult, and some distortion in the images. Therefore, this research aims to develop A Computer-Aided Brain Diagnosis (CABD) system that can tell if a brain scan exhibits indications of
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