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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
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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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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