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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
Sun Nov 26 2017
Journal Name
Journal Of Engineering
Cathodic Protection Design Algorithms for Refineries Aboveground Storage Tanks
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Storage tanks condition and integrity is maintained by joint application of coating and cathodic protection. Iraq southern region rich in oil and petroleum product refineries need and use plenty of aboveground storage tanks. Iraq went through conflicts over the past thirty five years resulting in holding the oil industry infrastructure behind regarding maintenance and modernization. The primary concern in this work is the design and implementation of cathodic protection systems for the aboveground storage tanks farm in the oil industry.

Storage tank external base area and tank internal surface area are to be protected against corrosion using impressed current and sacrificial anode cathodic protection systems. Int

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Environment Friendly Eco - City
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The World witnessed over the past few decades a clear change in the urban existence map, where the number of cities' residents has increased and the cities geographic area expanded, also networks of roads and electric power stations were spread. This extraordinary events caused the drawing of a different identity to the world, race with itself in the field of energy and raw materials consumption. Therefore, the research issue individualizes in the lack of available knowledge concerning the subject of environment friendly ecological urban desiging and planning.So the research aims to define the environmentally friendly eco-city' structural elements and to clarify their most important planning and design foundations. To In

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Publication Date
Thu Nov 29 2018
Journal Name
Iraqi Journal Of Science
A new Color image Encryption based on multi Chaotic Maps
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     This paper presents a new RGB image encryption scheme using multi chaotic maps. Encrypting an image is performed via chaotic maps to confirm the properties of secure cipher namely confusion and diffusion are satisfied. Also, the key sequence for encrypting an image is generated using a combination of   1D logistic and Sine chaotic maps. Experimental results and the compassion results indicate that the suggested scheme provides high security against several types of attack, large secret keyspace and highly sensitive.   

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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
Fractal Image Compression Using Block Indexing Technique: A Review
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Fractal image compression depends on representing an image using affine transformations. The main concern for researches in the discipline of fractal image compression (FIC) algorithm is to decrease encoding time needed to compress image data. The basic technique is that each portion of the image is similar to other portions of the same image. In this process, there are many models that were developed. The presence of fractals was initially noticed and handled using Iterated Function System (IFS); that is used for encoding images. In this paper, a review of fractal image compression is discussed with its variants along with other techniques. A summarized review of contributions is achieved to determine the fulfillment of fractal image co

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Semigroup Theory for Dual Dynamic Programming
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In this paper, the nonclassical approach to dynamic programming for the optimal control problem via strongly continuous semigroup has been presented. The dual value function VD ( .,. ) of the problem is defined and characterized. We find that it satisfied the dual dynamic programming principle and dual Hamilton Jacobi –Bellman equation. Also, some properties of VD (. , .) have been studied, such as, various kinds of continuities and boundedness, these properties used to give a sufficient condition for optimality. A suitable verification theorem to find a dual optimal feedback control has been proved. Finally gives an example which illustrates the value of the theorem which deals with the sufficient condition for optimality.

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
CTJ: Input-Output Based Relation Combinatorial Testing Strategy Using Jaya Algorithm
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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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Crossref (6)
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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Optimal CPU Jobs Scheduling Method Based on Simulated Annealing Algorithm
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     Task scheduling in an important element in a distributed system. It is vital how the jobs are correctly assigned for each computer’s processor to improve performance. The presented approaches attempt to reduce the expense of optimizing the use of the CPU. These techniques mostly lack planning and in need to be comprehensive. To address this fault, a hybrid optimization scheduling technique is proposed for the hybridization of both First-Come First-Served (FCFS), and Shortest Job First (SJF). In addition, we propose to apply Simulated Annealing (SA) algorithm as an optimization technique to find optimal job’s execution sequence considering both job’s entrance time and job’s execution time to balance them to reduce the job

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Smartphone -Based Model for Human Activity Recognition
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Activity 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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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Quality Assurance for Iraqi Bottled Water Specifications
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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,

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Generation Contour Lines from Digital Elevation Model (1m) for AL-khamisah, Thi-Qar Government
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The DEM (Digital elevation model) means that the topography of the earth's surface (such as; Terrain relief and ocean floors), can be described mathematically by elevations as functions of three positions either in geographical coordinates, (Lat. Long. System) or in rectangular coordinates systems (X, Y, Z). Therefore, a DEM is an array number that represents spatial distributions of terrain characteristics. In this paper, the contour lines with different interval of high-resolution digital elevation model (1m) for AL-khamisah, The Qar Government was obtained. The altitudes ranging is between 1 m – 8.5 m, so characterized by varying heights within a small spatial region because it represents in multiple spots with flat surfaces.

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