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

This paper presents a brief study undertaken for improving the performance of information and communication management of construction projects through investing in information and communication technologies (ICT). The work aims at first to investigate and diagnose the problems, challenges, weaknesses, and inefficiencies related to information and communication management in projects in the construction industry of Iraq. Studying the diagnosed matters and the different solutions of ICT to improve project management performance is following the investigation process. The research presents a technological system suggested to process a lot of the diagnosed problems, challenges, weakness, and inefficiencies of the construction projects and t

In this paper, the behavior of structural concrete linear bar members was studied using numerical model implemented in a computer program written in MATLAB. The numerical model is based on the modified version of the procedure developed by Oukaili. The model is based on real stress-strain diagrams of concrete and steel and their secant modulus of elasticity at different loading stages. The behavior presented by normal force-axial strain and bending moment-curvature relationships is studied by calculating the secant sectional stiffness of the member. Based on secant methods, this methodology can be easily implemented using an iterative procedure to solve non-linear equations. A comparison between numerical and experimental data, illustrated

Fusion can be described as the process of integrating information resulting from the collection of two or more images from different sources to form a single integrated image. This image will be more productive, informative, descriptive and qualitative as compared to original input images or individual images. Fusion technology in medical images is useful for the purpose of diagnosing disease and robot surgery for physicians. This paper describes different techniques for the fusion of medical images and their quality studies based on quantitative statistical analysis by studying the statistical characteristics of the image targets in the region of the edges and studying the differences between the classes in the image and the calculation

    Hartha Formation is an overburdened horizon in the X-oilfield which generates a lot of Non-Productive Time (NPT) associated with drilling mud losses. This study has been conducted to investigate the loss events in this formation as well as to provide geological interpretations based on datasets from nine wells in this field of interest. The interpretation was based on different analyses including wireline logs, cuttings descriptions, image logs, and analog data. Seismic and coherency data were also used to formulate the geological interpretations and calibrate that with the loss events of the Hartha Fm.

   The results revealed that the upper part of the Hartha Fm. was identified as an interval capable of creating potentia

This work presents the use of laser diode in the fiber distributed data interface FDDI networks. FDDI uses optical fiber as a transmission media. This solves the problems resulted from the EMI, and noise. In addition it increases the security of transmission. A network with a ring topology consists of three computers was designed and implemented. The timed token protocol was used to achieve and control the process of communication over the ring. Nonreturn to zero inversion (NRZI) modulation was carried out as a part of the physical (PHY) sublayer. The optical system consists of a laser diode with wavelength of 820 nm and 2.5 mW maximum output power as a source, optical fiber as a channel, and positive intrinsic negative (PIN) photodiode

     The Internet of Things (IoT) has great importance in the medical industry. The creation of intelligent sensors, intelligent machines, and superior algorithms for lightweight communication made it feasible to connect medical equipment in order to monitor biomedical signals and also to detect illnesses in patients without human intervention. This new IoT and medical equipment connection is called IoMT. This IoMT model is most adapted to this pandemic since every human being has to be interconnected and monitored via a larger communication network. Hence, this article provides an overview of remote healthcare systems, monitoring ingestible sensors, mobile health, smart hospitals, and improved chronic disease management focused on t

Detection and classification of animals is a major challenge that is facing the researchers. There are five classes of vertebrate animals, namely the Mammals, Amphibians, Reptiles, Birds, and Fish, and each type includes many thousands of different animals. In this paper, we propose a new model based on the training of deep convolutional neural networks (CNN) to detect and classify two classes of vertebrate animals (Mammals and Reptiles). Deep CNNs are the state of the art in image recognition and are known for their high learning capacity, accuracy, and robustness to typical object recognition challenges. The dataset of this system contains 6000 images, including 4800 images for training. The proposed algorithm was tested by using 1200