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.
Colonialism as a movement was very popular in Europe more than two centuries before. It aimed at controlling and exploiting several countries in Africa and Asia in addition to imposing their power and control on uninhabited islands. It received adherence and criticism as well. There also appeared activists and nations who stood against it and its practices. English novels discussed this notion greatly by pointing out the bad practices of the colonizers and how the colonized received them. This paper explores two narrative fictions that tackle the different aspects of the term. While Defoe, in Robinson Crusoe (1719), shows a colonial European figure who expresses his superiority, Wells, in “The Country of the Blind” (1904), deconstructs
... Show MorePerformance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
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This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the custo
Abstract
The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea
... Show MoreExperience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of
... Show MoreThis study aims to examine the technologies of education and their importance, shedding light on their reality and status in Sudan especially in the secondary stage. It has become necessary to invest these technologies and include them in different aspects of the technical education curricula. Such a step helps cope with the innovative scientific development in the advanced countries, qualify professors and technicians, develop the factories and workshops, and create an attractive technical educational environment to the pupils. Thus, the researcher has adopted a descriptive analytical approach that is based on conducting pilot visits to certain technical schools in Al-Khartoum state. Different aspects of such schools were examined
... Show MoreViolence is a very serious phenomenon affecting the upbringing and culture kids, are playing the most violent forms of development of these Phenomenon, the research aims to determine the role of the media in reducing violence, and conducted a field study on parents Children by 200 form, the results revealed the importance of the media in raising awareness of the risks of violence on the child Especially television, which hugely increased Show features, as well as the role of parents in guiding the child to buy Useful because the game to play negative impact of violence on children's health, and the media play an important role in raising awareness of these Risks through educational programs and television commercials, and o
... Show Moreملخـــص البحــــث
استقرأ هذا البحث الآيات التي ورد فيها لفظ (الحظّ)، وتوظيفه فيها، واعتمد النظر في نظم الآيات القرآنية المستشهَد بها، وتحليلها دلاليًا، وقد قام على أساس أنَّ ألفاظ النص القرآني منقادة لدلالته، كما أنَّ دلالته منقادة لنظم ألفاظه، فكان المحور الرئيس للبحث هو دلالة النص، وكشف ما يمكن من أسراره البيانية، ومعانيه في ح
... Show MoreThe researcher in the history of the Arab-Islamic state finds that the emirate of Hajj took a large part of the care of the caliphs - because it was linked to the Islamic religion. In addition to its political dimension, it is a symbol of the strength of political authority.. Therefore, you must get the study and research you deserve During the era of the Abbasid Caliph Musa al-Hadi, we find that this emirate coincided with a historical event,( waqieat fakh) , whose future consequences had an impact on the map of the Islamic world, with the emergence of (Al-adarsa) state in the Islamic Maghreb.
