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 theater can be considered a media that the effectiveness of its tools and the perceptions it produces cannot be abandoned according to patterns or aesthetic artistic trends, and at the same time it carries a large amount of information that can be worked on activating it with conscious directions within the elements of the theatrical performance, and these can be counted The study is an attempt to trace the functioning of the communication and media elements in the structure of the theatrical performance, as the study included: An introduction that defines the research problem and its importance, which crystallized around the following question: Does the media communication through theatrical presentation form its desired effectivene

The sustainability of the individual and society get great interest in contemporary studies,
Considering the rebuilding of the society cultural values as the most important goals, which
prompted many researchers to explore ways and social elements of sustainability and the most
important urban and architectural vocabulary achieving it, thus, the search will be directed
towards the human being within the social dimensions of sustainability, his belonging and
awareness of identity through the employment of local heritage in the contemporary product.
The literatures confirmed the continuity of heritage vocabulary in the contemporary product, accordingly the research problem was defined as: "The visual continuity of the her

This research aims to evaluate the teaching methods used by intermediate Arabic language teachers. To achieve the goal, the researcher followed the descriptive-analytical approach. The research sample was limited to Arabic language teachers at intermediate school for the academic year (2017-2018) the researcher chose a random sample included (155) teachers which form a (40%) Of the original community at Baghdad/ Rusafa1th. The researcher has developed standards of teaching methods which are (7) standards with (39) paragraphs included three alternatives. The results showed the need to pay attention to the use of various modern teaching methods. Moreover, the researcher suggested making an evaluation of the teaching methods used by Arabic

Urban Development refers to many topics such as: increased population density, city size, and individual’s production, distribution of technology and the growth of commercial, industrial and service professions. Such development is linked to the coordination of social and cultural trends in order to achieve social progress and economical prosperity. Knowledge as a topic now is known as intellectual capital wich led to upgrae the concept of urban development to be extended into many fields of knowledge, for example, cultural, social and human development to move the level of community culture into a new better standard.

The research adopted the urban transformation based on knowledge as an important factor in gr

In this paper was discussed the process of compounding two distributions using new compounding procedure which is connect a number of life time distributions ( continuous distribution ) where is the number of these distributions represent random variable distributed according to one of the discrete random distributions . Based on this procedure have been compounding zero – truncated poisson distribution with weibell distribution to produce new life time distribution having three parameter , Advantage of that failure rate function having many cases ( increasing , dicreasing , unimodal , bathtube) , and study the resulting distribution properties such as : expectation , variance , comulative function , reliability function and fa

In this research, the methods of Kernel estimator (nonparametric density estimator) were relied upon in estimating the two-response logistic regression, where the comparison was used between the method of Nadaraya-Watson and the method of Local Scoring algorithm, and optimal Smoothing parameter λ was estimated by the methods of Cross-validation and generalized Cross-validation, bandwidth optimal λ has a clear effect in the estimation process. It also has a key role in smoothing the curve as it approaches the real curve, and the goal of using the Kernel estimator is to modify the observations so that we can obtain estimators with characteristics close to the properties of real parameters, and based on medical data for patients with chro

Exponential distribution is one of most common distributions in studies and scientific researches with wide application in the fields of reliability, engineering and in analyzing survival function therefore the researcher has carried on extended studies in the characteristics of this distribution.

In this research, estimation of survival function for truncated exponential distribution in the maximum likelihood  methods and Bayes first and second method, least square method and Jackknife dependent in the first place on the maximum likelihood method, then on Bayes first method then comparing then using simulation, thus to accomplish this task, different size samples have been adopted by the searcher us

The present study was conducted to investigate the effect of adding various levels of Optifeed®, VêO® premium and Oleobiotec® to the diets as appetite stimulants in the production Performance of broiler males under heat stress conditions. The experiment was done for 42 days for the period from 30 August 2018 to 11 of October 2018 at the Poultry Research Station of the Livestock Research Department / Agricultural Research Department / Ministry of Agriculture (Baghdad - Abu Ghraib). In this study, 270 - one-day broiler males (Ross 308) were reared with the mean body weight of 37 g/chick, distributed randomly on 18 pens with dimensions of 2 x 3 m (length x width). The experimental treatments involved six treatments with three repli

   The technology of reducing dimensions and choosing variables are very important topics in statistical analysis to multivariate. When two or more of the predictor variables are linked in the complete or incomplete regression relationships, a problem of multicollinearity are occurred which consist of the breach of one basic assumptions of the ordinary least squares method with incorrect estimates results.

 There are several methods proposed to address this problem, including the partial least squares (PLS), used to reduce dimensional regression analysis. By using linear transformations that convert a set of variables associated with a high link to a set of new independent variables and unr