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 study aims to evaluate and compare the cytotoxicity and biocompatibility of a modified heat-cured acrylic denture base material containing 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME) with those of nonmodified PMMA. Discs with a diameter of 12 mm and a thickness of 2 mm were prepared using a heat-cured PMMA denture base material and divided into control and experimental groups. The experimental group was modified with 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME). The modified and nonmodified materials were tested via FTIR, and the effect of modification on surface roughness was evaluated with AFM. An in vitro test was conducted to examine the cytotoxicity and biocompatibility of heat-cured acry

Low- and medium-carbon structural steel components face random vibration and dynamic loads (like earthquakes) in many applications. Thus a modification to improve their mechanical properties, essentially damping properties, is required. The present study focuses on improving and developing these properties, significantly dampening properties, without losing the other mechanical properties. The specimens used in the present study are structural steel ribbed bar ISO 6935 subjected to heating temperatures of (850, 950, and 1050) ˚C, and cooling schemes of annealing, normalizing, sand, and quenching was selected. The damping properties of the specimens were measured experimentally with the area under the curve for the loadi

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

This study concerns the removal of a trihydrate antibiotic (Amoxicillin) from synthetically contaminated water by adsorption on modified bentonite. The bentonite was modified using hexadecyl trimethyl ammonium bromide (HTAB), which turned it from a hydrophilic to a hydrophobic material. The effects of different parameters were studied in batch experiments. These parameters were contact time, solution pH, agitation speed, initial concentration (C0) of the contaminant, and adsorbent dosage. Maximum removal of amoxicillin (93 %) was achieved at contact time = 240 min, pH = 10, agitation speed = 200 rpm, initial concentration = 30 ppm, and adsorbent dosage = 3 g bentonite per 1L of pollutant solution. The characterization of the adsorbent, modi

The study of Lake Hamrin is of enormous importance in understanding changes in water levels and their impact on the local environment. It helps to clarify the role of climatic and human factors in the decline of its water resources from 2013 to 2023 in order to ensure sustainable solutions. Satellite imagery from Landsat 8 is used, and processing is performed using ArcGIS Pro and ENVI. The normalized vegetation index (NDVI) is applied to show the changes in the vegetation cover and reveal the amount of change in the surface water area of the lake. It is noted that the water area changes in one year as it increases in the rainy season and decreases in the summer, and it also varies from one year to another with the difference in the amount o

This study has evaluated the humoral immune response in Golden Hamsters experimentally infected with Leishmania donovani along (4) times of follow up (15, 30, 60, 90) days after infection. Indirect haemagglutination test was used to determine the antibody titer through the various stages of the study. Also the progress of the infection was studied depending on some of the visceral changes caused by the parasite, like weight of liver, length & weight of spleen & the count of Leishmania parasites in spleen were measured. Results has shown that there was an increase in antibody titer & the maximum value was recorded at the 4th day of follow up (90 days after infection) as well as that there was an increase in the length of the spleen, weight