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 addition of new reactive sites on the surface area of the inert sand, which are represented by layered double hydroxide nanoparticles, is the primary goal of this work, which aims to transform the sand into a reactive material. Cetyltrimethylammonium bromide (CTAB) surfactant is used in the reaction of calcium extracted from solid waste-chicken eggshells with aluminum prepared from the cheapest coagulant-alum. By separating amoxicillin from wastewater, the performance of coated sand named as "sand coated with (Ca/Al-CTAB)-LDH" was evaluated. Measurements demonstrated that pH of 12 from 8, 9, 10, 11, and 12, CTAB dosage of 0.05 g from 0, 0.03, 0.05, and 0.1 g, ratio of Ca/Al of 2 from 1, 2, 3, and 4, and mass of sand of 1 g/50 mL from

Soils located above the groundwater table are generally unsaturated and possess negative pore-water pressures. A soil-water characteristic curve (SWCC) that relates the water content of a soil to matric suction is an important relationship for the unsaturated soil mechanics. The SWCC essentially shows the ability of an unsaturated soil to retain water under various matric suctions. The filter paper method is a soil suction measurement technique. Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.In this paper, three soil samples were collected from three sites within

Hepatitis B is an inflammation of the liver that caused by Hepatitis B virus (HBV) which is DNA virus that infects the human and some kinds of animals such as chimpanzees and birds. This disease considered as the major disease of mankind and a serious global public health problem. HBsAg, HBeAg, HBcAb, HBeAb and HBsAb are markers used to detect the presence and the stage of infection. The current study included (181) individuals from both sexes, (137) males and (44) females. By ratio 3.11: 1.The mean age of patients 2.4033 ± 0.83519 (range 18-73) years as follows < 20 (11.6%), 21–40 (47.5%), 41–60 (29.8%) and > 60 (11.0%) . These patients are 73 (40.4%) Blood donors from Central Blood Bank, 88 (48.6%) Chronic kidney failure at Ibn –

 Psychological aspects are a major influence and motivation factor in many cinematic and television works such as television series. There are many films that dealt with psychological issues through the personality affected by psychological projections and complexes that lead towards abnormal behavior and actions in most cases, so the researchers chose the title and the research problem was raised through the following question: What is the mechanism that fulfills a psychological role in the narrative film? The objectives of the research were to reveal the mechanism used to instill psychological contents in the feature film? As for the limits of the research, it was an intentional sample, and the researchers adopted the descriptive anal

   The location of the study area is surging hills in Bongomene area, Gorontalo, Indonesia. In this study, a geological survey and sampling were taken, and then an analysis of the content of benthic foraminifera was performed in each sample. The study aims to discover the species of benthic foraminifera fossils and to determine the paleobathymetry to the studied regions. The results of the analysis contained seven fossils species, namely Ammomassilina alveoliniformis, Stelligerum astrononion, Haynesia germanica, Nonion fabum, Praeglobobulimina ovata, Rhabdammina discreata and Saccorhiza ramosa. Based on the content of benthic foraminifera fossils, paleobathymetry is determined as Middle Shelf to Outer

This article aims to establish and evaluate standards for critical equipment and materials in highway projects in Iraq. Delphi technique has been used to analyze, explore, and discover the main criteria and sub-criteria that affect equipment and materials in highway construction projects in Iraq. To determine the correct response to the criteria presented in this study, a program (IBM, SPSS/V25) was used to assess the main criteria and sub-criteria using the mean score (MS) and standard deviation (SD) technique, as well as to check reliability using Cronbach's alpha factor (α). The experts' qualifications and the extent to which the person is ready to commit are both important factors in panel selection. The design of a

Coronavirus disease 2019 (COVID-19) is a flu-like infection caused by a novel virus known as Severe Acute Respiratory Syndrome coronavirus 2 (SARS-CoV-2). After the widespread around the world, it was announced by the World Health Organization (WHO) as a global pandemic. The symptoms of COVID-19 may arise within 2 weeks and the severity ranged from mild with signs of respiratory infection to severe cases of organ failure and even death. Management of COVID-19 patients includes supportive treatment and pharmacological medications expected to be effective with no definitive cure of the disease. The aims of this study are highlighting the management protocol and supportive therapy especially vitamin D and manifesting the clinical symptoms b

The aim of this study is to describe the leech species that are used in some of the alternative medicine clinics in Baghdad Province based on morphometric measurements and colouring pattern of the body. A collection of twenty leeches was provided from some clinics. All specimens were identified and described based on standard available keys. The morphometric characteristics and colouring patterns were recorded and the indicated that these leeches were Hirudo orientalis Utevsky & Trontelj, 2005 and H. verbana Carena, 1820.