Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

The aim of this study is to recognize the influence of model of active thinking in achievement ofeighth grade students andtheir visual thinking in science.The finds of this research show the superiority students of the experimental group who studied the science material by using the active thinking model on the students of the control group who studied by usual method, in the achievement test. Also the finds show that the students of the experimental group are more successful than students of control group in the test of visual thinking, so the two null hypotheses have been rejected. In light of the results of the research, numbers of recommendations were made.

Refractory mortar was prepared from the mixing of locally fire clay with different percentage of silica powder (30,40,50,60)wt% by using Pyrometric Cone Equivalent PCE . According to the U.S. Standard ASTM C24, the samples were prepared by using Hand – molding method and dried at temperature 110⁰C and finally firing at different temperature (1000,1100,1200,1300)⁰C according to burning program to study the effect of temperatures for these specimens on the thermal durability .It was shown that the increasing in the percentage of silica content increased the durability of heat specimens, and the best degree of burn was 1300°C.

On of the psychological disorders that the human encounters is guilty conscience, this feeling is negative and affects on the individual and on those around him and harms the psychological health of the individual.

      since the university students slice is one of the important slices in the community which the country dependes on their abilities , their energies and their faculties in the construction and development, the university professors and specialists in the field of education and psychology who are around them should help them in achieving psychological balance and adjustment with themselves and with others, the following research objectives have been set : 

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The current study was conducted on the southern part of Gharaf  River in   order to define the physical-chemical properties and the impact of the Tigris River’s floodplain water on its ecological characteristics during 2019. Four sites were selected along the southern part of the river. The findings showed a strong connection between the temperature of air and water at all sites. A value ranging from 4.85 - 84.65 NTU was reported for turbidity. The water was found to be oligohaline, low alkaline, and well ventilated due to high dissolved oxygen concentrations. Gharaf  River is considered to be of questionable clean water, according to the results of BOD5. The total a

       The property of rocks varies from one geological location to another or even disappears laterally, and these properties are important factors in determining groundwater quantity. This makes this research work focused on the correlative analysis of lithologies and borehole logs with geo-electric sections in the basement terrain of Ibadan, southwestern Nigeria, using Borehole logging and geophysical electrical method. Twenty-two vertical electrical sounding stations and borehole Logsare acquired within the study area with a maximum Schlumberger electrode separation of 100m. The data are interpreted qualitatively and quantitatively by partial curve matching and computer iteration to obtain the first-order geo-electric model par

This research aims to evaluate The effect of plant extract concentration as antifungal. Fusarium fungus was isolated from the eggplant and cucumber plants that infested them. These were tested for concentrations of the pathogenic fungus Fusarium oxysporum according to the food poisoning method. The inhibition rate was calculated by measuring the diameter of the colony compared to the control. The results showed that in the crude extract of Eucalyptus at a concentration of 12%, the percentage of growth inhibition was 100% on Fusarium oxysporum, compared to the crude extract of Mentha spicata where the percentage of inhibition was 80.11%. At the same concentration, and the percentage of inhibition of Eucalyptus e