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 industrial design occupies an important status in public and private life activities, because it contains a group of interactive, productive, and interconnected institutions, which is confirmed by Descartes who is credited for promoting the method of skepticism on sound foundations, showing that in order for us to search for the truth, we must suspect everything that we confront let it be once in our life time, especially our options in the scientific research and industrial design and product, starting from the knowledge heritage and the intellectual concepts that ascend to the levels of the functional, aesthetic and environmental performance, the significance of skepticism becomes clear. The research problem lies in this que

The Colour is one of important aspect of human activity, especially in General arts and press, and also is one of the essential elements to achieve and build the idea of design technology in the appropriate places, according to the space of designs work.
In a view of the colour and its relationship with the Semiotics, we can find that the objectives goals at the point of visual formats that’s «oral or written”. In last years, the intellectual concerns of Semiotics through eye contact methods, that’s meaning contact methods for get messages of sense of sight.
The semiotics term Can be defined into: (the sequential feature or network system has relations according agreed language rules, in a particular environment, also is a g

The research deals with the topic of (formal formation and its semantic projections in the design interior spaces of daily newspapers buildings) including the research problem summarized by the following question: (does the formal formation do a semantic role in the design of the interior spaces?). The research objective has been evident in discovering strong and weak points in the formal formations and their semantic projections in the design of the interior spaces for the daily newspapers buildings, reaching at the best design foundations, and shedding light on the cognitive and scientific importance of the research, and the objective, temporal and spatial limits in addition to identifying the terms. The theoretical framework includes

The political participation of the Iraqi woman, gains a big importance equivalent to its role in all other fields. Therefore , it represents a higher value in the democratic orientation in addition to the importance of rising the reality of the woman specifically in the fields that are considered as a scale of the human development like the income, health, and education . The weakness of womenʹs political participation, is something that can't be ignored or neglected if we are looking forward to the rising of the country᾽s reality and achieving the required development in its all aspects. The woman is half of society or more than that due to the burden of raising the generations tasks. This can be achieved by taking part in th

This study examines patterns of exposure of Iraqi university students to selective daily Iraqi newspapers and the motives of this exposure, as well as its associated factors that affect the average exposure. It tries to answer several questions, including those related to the levels of exposure of Iraqi university students to daily Iraqi newspapers and classification of patterns of selective exposure to daily Iraqi newspapers and the most prominent Iraqi daily newspapers that are selectively exposed by Iraqi university students. It also examines the motives of this selective exposure and factors that increase the degree of exposure to the daily Iraqi newspapers, and the most prominent stages in which Iraqi university students find their

 In this paper, two elements of the multi-input multi-output (MIMO) antenna had been used to study the five (3.1-3.55GHz and 3.7-4.2GHz), (3.4-4.7 GHz), (3.4-3.8GHz) and (3.6-4.2GHz) 5G bands of smartphone applications that is to be introduced to the respective US, Korea, (Europe and China) and Japan markets. With a proposed dimension of 26 × 46 × 0.8 mm³, the medium-structured and small-sized MIMO antenna was not only found to have demonstrated a high degree of isolation and efficiency, it had also exhibited a lower level of envelope correlation coefficient and return loss, which are well-suited for the 5G bands application. From the fabrication of an inexpensive FR4 substrate with a 0.8 mm thickness level, a loss tang

The research is marked by (Development Design Interior spaces for children's theater halls in the city of Baghdad). Which consists of four chapters, namely, the first chapter the research problem and the need for him, which included identifying the research problem and of poor achievement of aesthetic values and functional at the scene of the child and its significance in that it is a way of cultural entertainment education of the child and its objectives as it aims to evelop interiors for children's theater, and its limits. Theater Magic Lantern in the city of Baghdad, the second chapter addressed the theoretical framework, which consists of the psychology of the child, and space Children's Theatre and types, forms of children's theater

Taken the word the word God itself the task when the Muslim calligraphers because of its holiness and majesty and altitude, so take Calligraphers innovate in their design, which represents the images and forms experiencing them prolific artistic output to highlight the aesthetic value through the use of Kufic script which is one of the most prominent lines his susceptibility diversity decorative Add the possibility of extending the letters in different directions because of the vision calligrapher aesthetic and an investigation is required for the word of the design, so the researcher examined by dividing into four chapters,Was the first research problem and the importance and goals and identify the term, while the second chapter was div