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

Many waste materials can be repurposed effectively within asphalt concrete to enhance the performance and sustainability of pavement. One of these waste materials is sawdust ash (SDA). This study explores the beneficial use of SDA as a substitute for limestone dust (LD) mineral filler in asphalt concrete. The replacement rate was 0%, 15%, 30%, 45%, and 60% by weight of total mineral filler. Scanning electron microscopy (SEM) was employed to assess the surface morphology of Sawdust (SD), SDA, and LD. In addition, a series of tests, including Marshall stability and flow, indirect tensile strength,moisture susceptibility, and repeated uniaxial loading tests, were conducted to examine the performance characteristics of asphalt mixtures of diffe

Background: The most crucial mechanism of genetic variation in N. meningitidis is the slipped strand mispairing, this mechanism generates Phase variation using simple sequence repeat (SSR) and is commonly used by the N. meningitidis to escape the immune system despite its function in eradicating the pathogenic and commensal bacteria. Some of simple sequence repeats (SSRs) that located within the genome works as phase variation while other SSRs have no role in generating phase variation mechanisms. Therefore, Aim: the main goal of the current in silico study was to detect the probability of SSR to enroll with phase variation for the entire N. meningitidis genome. Methods: Different criteria were used to judge SSR as

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

تعد النصوص المسمارية من اهم الوثائق التي رفدتنا بمعلومات غزيرة عن واقع الحياة اليومية في العصر البابلي القديم المتميز بتطور النشاط الاقتصادي فيه وازدهاره. وتضمن هذا البحث دراسة وتحليل لخمسة نصوص مسمارية اقتصادية غير منشورة وهي من نصوص المتحف العراقي (المصادرة) المجهولة الموقع والمصدر وهي ذات مضامين اقتصادية , ولم نستطع اثبات عائدية النصوص وذلك لانها لاتحمل صيغ تاريخية تشير الى عائدتيها باستثناء النص الا

يعود الأرشيف إلى تورام ايلي التاجر والذي عرف في النصوص أيضا بوكيل التجار(ugula-dam-gàr)، في دوره هذا له سلطة بين التجار في مجتمعه(مجتمع التجار)، يذكر(Garfinkle) أن التجار غالبا ما اكتسبوا ألقابهم عن طريق الوراثة ذلك قد يمنح التجار حق الدخول إلى حسابات المؤسسات العامة. كان تورام ايلي تاجرا نشيطا في أعمال قروض الفضة في أواخر عهود سلالة أور الثالثة(3)، لمدة (ثمان عشرة) سنة أعتبارا من السنة الرابعة من حكم الملك أمارسن وحتى ا

Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

The paper generates a geological model of a giant Middle East oil reservoir, the model constructed based on the field data of 161 wells. The main aim of the paper was to recognize the value of the reservoir to investigate the feasibility of working on the reservoir modeling prior to the final decision of the investment for further development of this oilfield. Well log, deviation survey, 2D/3D interpreted seismic structural maps, facies, and core test were utilized to construct the developed geological model based on comprehensive interpretation and correlation processes using the PETREL platform. The geological model mainly aims to estimate stock-tank oil initially in place of the reservoir. In addition, three scenarios were applie

In this paper we used frequentist and Bayesian approaches for the linear regression model to predict future observations for unemployment rates in Iraq. Parameters are estimated using the ordinary least squares method and for the Bayesian approach using the Markov Chain Monte Carlo (MCMC) method. Calculations are done using the R program. The analysis showed that the linear regression model using the Bayesian approach is better and can be used as an alternative to the frequentist approach. Two criteria, the root mean square error (RMSE) and the median absolute deviation (MAD) were used to compare the performance of the estimates. The results obtained showed that the unemployment rates will continue to increase in the next two decade