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The role of the use of automated accounting systems technology in enhancing the efficiency and effectiveness of the internal control system.: دراسة تحليلية لعينة من الموظفين العاملين في اقسام المحاسبة والتدقيق في الجامعات البحرينية
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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.    

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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
CdSe/ZnS Core/Shell for Luminescent Solar Concentrator
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Fabrication and investigation of the properties of CdSe/ZnS core/shell for the luminescent solar concentrates (LSC) application is presented. An increase of the efficiency of a silicon solar cell was obtained by applying the LSC. The increase was a result of the optical properties of the semiconductor nanoparticles CdSe/ZnS core/shell that were deposited over the top surface of the silicon solar cell facing the illumination source (Halogen lamp). The gravity force was invested for the film deposition process.The optical properties of these nanoparticles were studied. The absorption spectra for the CdSe/ZnS core-shell were 270-600nm, i.e., located within the spectral response area of the examined solar cell. The energy gap values for CdSe

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Scopus (6)
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Publication Date
Wed Feb 19 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Secure Image Steganography Through Multilevel Security
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The concealment of data has emerged as an area of deep and wide interest in research that endeavours to conceal data in a covert and stealth manner, to avoid detection through the embedment of the secret data into cover images that appear inconspicuous. These cover images may be in the format of images or videos used for concealment of the messages, yet still retaining the quality visually. Over the past ten years, there have been numerous researches on varying steganographic methods related to images, that emphasised on payload and the quality of the image. Nevertheless, a compromise exists between the two indicators and to mediate a more favourable reconciliation for this duo is a daunting and problematic task. Additionally, the current

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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Flat Model for Representing Contiguous UTM Coordinates over Iraq Territory
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The process of converting coordinates is, still, considered an important and difficult issue due to the way of conversion from geographic ellipsoidal system to the projected flat system. The most common method uses contiguous UTM system as one of the most accurate systems in the conversion process, but the users of the
system face problems related to contiguity, especially at the large areas that lie within more than one zone. The aim of the present research is to solve the problem related to the multiple zones coverage found in the Iraqi territory using a mathematical model based on the use of Taylor series. The most accurate conversion equation used in this paper was based on the 4th order polynomial of two variables. The calculatio

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Delivery Route Management based on Dijkstra Algorithm
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For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
On gw-Prime Submodules
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     Our aim in this work is to investigate prime submodules and prove some properties of them. We study the relations between prime submodules of a given module and the extension of prime submodules. The relations between prime submodules of two given modules and the prime submodules in the direct product of their quotient module are studied and investigated.

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Retrieving Mobile Phone Information Based on Digital Search Tree
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     The current study primarily aims to develop a dictionary system for tracing mobile phone numbers for call centers of mobile communication companies. This system tries to save the numbers using a digital search tree in order to make the processes of searching and retrieving customers’ information easier and faster. Several shrubs that represent digits of the total phone numbers will be built through following the phone number digits to be added to the dictionary, with the owner name being at the last node in the tree. Thus, by such searching process, every phone number can be tracked digit-by-digit according to a required path inside its tree, until reaching the leaf. Then, the value stored in the node, that rep

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Fast Fractal Technique using Modified Moment Features on Domain Blocks
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In this research, a new technique is suggested to reduce the long time required by the encoding process by using modified moment features on domain blocks. The modified moment features were used in accelerating the matching step of the Iterated Function System (IFS). The main disadvantage facing the fractal image compression (FIC) method is the over-long encoding time needed for checking all domain blocks and choosing the least error to get the best matched domain for each block of ranges. In this paper, we develop a method that can reduce the encoding time of FIC by reducing the size of the domain pool based on the moment features of domain blocks, followed by a comparison with threshold (the selected  threshold based on experience

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Programming a Pneumatic Processes Sequence based on PLC by Demonstration
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Abstract

Pneumatic processes sequence (PPS) is used widely in industrial applications. It is common to do a predetermined PPS to achieve a specific larger task within the industrial application like the PPS achieved by the pick and place industrial robot arm. This sequence may require change depending on changing the required task and usually this requires the programmer intervention to change the sequence’ sprogram, which is costly and may take long time. In this research a PLC-based PPS control system is designed and implemented, in which the PPS is programmed by demonstration. The PPS could be changed by demonstrating the new required sequence via the user by following simple series of manual steps without h

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Science
Palm Vein Recognition Based on Centerline
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The palm vein recognition is one of the biometric systems that use for identification and verification processes since each person have unique characteristics for the veins. In this paper we can improvement palm vein recognition system have been made. The system based on centerline extraction of veins, and employs the concept of Difference-of Gaussian (DoG) Function to construct features vector. The tests results on our database showed that the identification rate is 100 % with the minimum error rate was 0.333.

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
mRNA Approach Image Encryption Using LUC Algorithm
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      Bioinformatics is one of the computer science and biology sub-subjects concerned with the processes applied to biological data, such as gathering, processing, storing, and analyzing it. Biological data (ribonucleic acid (RNA), deoxyribonucleic acid (DNA), and protein sequences) has many applications and uses in many fields (data security, data segmentation, feature extraction, etc.). DNA sequences are used in the cryptography field, using the properties of biomolecules as the carriers of the data. Messenger RNA (mRNA) is a single strand used to make proteins containing genetic information. The information recorded from DNA also carries messages from DNA to ribosomes in the cytosol. In this paper, a new encryption technique bas

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