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 research aims to explain the stage of recording Qur’anic readings in the blogs and writings of other sciences until it reached an independent, integrated science based on its principles, for which separate books were devoted to it, because of the necessity of highlighting that stage in which the science of Qur’anic readings overlapped with the blogs of other sciences. Because it relates to the gradual maturity of this science and its historical paths, the goal of the research is achieved by answering questions, the most important of which are: What are the science records in which Quranic readings were found, and what are the books that were unique to writing about this science. The researcher followed the inductive and desc

Logic is one of the sciences that have receded and regressed in the field of Islamic sciences. This regression is the result of several factors, the most important of which are:

1- The Aristotelian logic, concerned with the seemingly essential shape and the underlying truth in the text, which has been translated into Arabic, is no longer able to keep pace with scientific revelations and epistemological spaces of our time.
2- The existence of logic in the curricula of Islamic studies was not subject to a study linking logic and Islamic sciences. Therefore, we find that the student studies logic as if it were a strange subject that has nothing to do with the subjects of Islamic studies and even Islamic philosophy.
3- Logic is

تعد دراسة الفكر السياسي للسيد محمد بحر العلوم، تناولاً لشخصية إسلامية علمية واجتماعية وسياسية معتدلة، ينتمي إلى أسرة علوية حسنية لها من التراث الديني والعلمي والفكري والاجتماعي ما يشهد له التأريخ، فضلاً عن الإسهامات الوطنية والسياسية في تاريخ العراق المعاصر، وبسبب السياسات الخاطئة لتلك الأنظمة الدكتاتورية، وموقف تلك العائلة المناهض لها فقد كانت النتيجة أن قدمت كوكبة من خيرة علمائها وشبابها.

Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

 The distribution of chilled water flow rate in terminal unit is a major factor used to evaluate the performance of central air conditioning unit. In this work, a theoretical chilled water distribution in the terminal units has been studied to predict the optimum heat performance of terminal unit. The central Air-conditioning unit model consists of cooling/ heating coil (three units), chilled water source (chiller), three-way and two-way valve with bypass, piping network, and pump. The term of optimization in terminal unit ingredient has two categories, the first is the uniform of the water flow rate representing in statically permanents standard deviation (minimum value) and the second category is the maximum heat transfer rate fro

In modern hydraulic control systems, the trend in hydraulic power applications is to improve efficiency and performance. “Proportional valve” is generally applied to pressure, flow and directional-control valves which continuously convert a variable input signal into a smooth and proportional hydraulic output signal. It creates a variable resistance (orifice) upstream and downstream of a hydraulic actuator, and is meter in/meter out circuit and hence pressure drop, and power losses are inevitable. If velocity (position) feedback is used, flow pattern control is possible. Without aforementioned flow pattern, control is very “loose” and relies on “visual” feed back by the operator. At this point, we should examine how this valv

The research aims to identify the level of awareness of student teachers in the behavioral disorders and autism specialization about the diagnosing Autism Spectrum Disorder and Social (Pragmatic) Communication Disorder according to some variables. The study was conducted on a sample of (113) student teachers. The researcher employed the awareness scale of a teacher-screening questionnaire for autism spectrum disorder and social pragmatic communication disorder. The results showed that the average of teachers in the total degree of awareness of autism spectrum disorder and social communication have recorded a moderate degree. As for the awareness of autism spectrum disorder was high. Then, the awareness of social communication disorder wa

The present study deals with the websites of Iraqi political parties on the internet to identify the effectiveness in providing communicative applications that help audience to participate, express their opinions, their positions, and other aspects reflecting the extent of employing modern technological tools to allow opportunities for political, and democratic participation since the internet has become an effective tool for political communications of political parties. The research sample includes eight political parties. The research concludes that the Iraqi political parties do not employ interactive communication patterns to reflect their interests in communicating with the public, providing opportunities for their participation an