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.

The subject of children's rights in the modern era of the priorities of educators , because the child in the community is the future , which is held by the hope which is the basis for society in the renaissance and progress so quickly communities to prove these rights through its various institutions and issued legislation and held numerous conferences and taking specialists the field of childhood Aatron aspects of this rights and Aasalunha including a benefit for children until tomorrow for the rights of children , psychological and social health and educational . Therefore, the current study focused on the awareness of parents and educators of children's rights as individuals most closely satisfying their needs and rights. The

This work aims to enhance acoustic and thermal insulation properties for polymeric composite by adding nanoclay and rock wool as reinforcement materials with different rations. A polymer blend of (epoxy+ polyester) as matrix materials was used. The Hand lay-up technique was used to manufacture the castings. Epoxy and polyester were mixed at different weight ratios involving (50:50, 60:40, 70:30, 80:20, and 90:10) wt. % of (epoxy: polyester) wt. % respectively. Impact tests for optimum sample (OMR), caustic and thermal insulation tests were performed. Nano clay (Kaolinite) with ratios ( 5 and 7.5% ) wt.% , also hybrid reinforcement materials involving (Kaolite 5 & 7.5 % wt.% + 10% volume fraction of rockwool ) were added as reinforcem

It is an ideal area of research to examine related indicators to anticipate relative tectonic activities, where there is a broad range of geological formations with elements of different sedimentary rocks. This study includes assessing and evaluating the relative tectonic activities within the Sargalu area by using a morphometric approach, which involved the use of different indices that can explain and help understanding the geometry, development level, lithology, and structural disturbance on a sub-basinal level. The research was accomplished by using ArcGIS 10.5 hydrology tools to design the drainage system of each studied stream. The Advanced Spaceborne Thermal Emission Radiometer (ASTER) satellite imagery data and the Digital Elevat

Television contributes children the acquisition of knowledge, moral and social values through programs that are offered to them and the extent of the focus on the effective aspects of life in the age of the target stage. The subject of this research aims to know the children programs in Libya television through a comprehensive analytical study of the program entitled “zihur al-hayat” within the broadcast season from April 1, 2004 to June 30, 2004. It also focuses on trying to identify the Libyan television policy in broadcast educational content through the children's programs in the prevailing political and social conditions during the period of study as well as knowing the opinions of the children's sample under study in Al-Baidhaa

Establishing sustainable cities and residential neighborhoods requires the development of new planning strategies, as adopting sustainable planning strategies when planning urban land uses for residential neighborhoods is necessary due to the large number of urban land use problems that have emerged during urbanization. The most prominent modern concept concerned with the land was the concept of sustainability, as sustainable planning aspires to link knowledge with sustainability through measures to achieve it. Therefore, sustainable planning works to apply the principles of sustainability in planning.

And in view of the circumstances that our country went through, which negatively affected various sectors and aspects of life, in

Culture heritage reflects nation’s legacy and therefore should be protected from damage in order to pass it to future generations. Recently, such protection can be applied by 3D digitization techniques such as conservation, restoration, documentation, etc. The 3D digitalization of heritage assets has encountered numerous focus in the last two decades due to the development in data capturing techniques and technological advancement in 3D remote sensing (RS) approaches such as photogrammetry and laser scanning. However, the abundance of 3D information resources and spatial data modelling and analysis methods have urged stakeholders to adopt intelligent 3D dat