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 also discusses potentially productive directions for AIS research.
You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of
... Show MoreThe concept of forming the living space in the American strategic thought has an
important position it is regarded as an strategic movement that it supports the American
United States with the huge capabilities in its own concern that enables it to approach of
American administration , we find that of different historical periods it works to establish that
the geopolitical dimension which is accompanied with the ability of American response for
the evens that in its own turn enables the American united states to seize the growing chances
in the global strategic environment This study includes five chapters :
- Chapter one: The idea of living space.
- Chapter two: Geopolitical dimension of living space theory.
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Background: Dentin removed during root canal system instrumentation for creating adequate geometry for the canal and cleaning the canal. A new instrument had been marketed with the aim of optimum shaping of all parts of the canal system, however, no information present about the amount of dentin removal compared to conventional rotary system. This study investigated the amount of dentin removal when the canal instrumented by SAF compared with ProTaper by using high resolution computed tomography (micro CT). Materials and Methods: Twenty extracted single canalled teeth were utilized for this study; and randomly divided into 2 groups. In the first group, the root canals were prepared by using protaper rotary system till F2 and the root canal
... Show MoreEnd of the twentieth century witnessed by the technological evolution Convergences between the visual arts aesthetic value and objective representation of the image in the composition of the design of the fabric of new insights and unconventional potential in atypical employment. It is through access to the designs of modern fabrics that address the employment picture footage included several scenes footage from the film, which focuses on research and analytical as a study to demonstrate the elements of the picture and the organization of its rules and how to functioning in the design of fabrics, Thus, it has identified the problem by asking the following: What are the elements of the picture footage and how the functioning of the struct
... Show MoreThe need for detection and investigation of the causes of pollution of the marshes and submit a statistical study evaluated accurately and submitted to the competent authorities and to achieve this goal was used to analyze the factorial analysis and then obtained the results from this analysis from a sample selected from marsh water pollutants which they were: (Electrical Conductivity: EC, Power of Hydrogen: PH, Temperature: T, Turbidity: TU, Total Dissolved Solids: TDS, Dissolved Oxygen: DO). The size of sample (44) sites has been withdrawn and examined in the laboratories of the Iraqi Ministry of Environment. By illustrating SPSS program) the results had been obtained. The most important recommendation was to increase the pumping of addit
... Show MoreThis research sheds light on those discrepancies in the use of ornaments, adornment and perfumes, as well as the art of cosmetics, in two important civilizations, namely, the Mesopotamian civilization as the earlier civilization, and the civilization of Yemen, which represents the first Arab civilization. Through the foregoing, our research includes two topics, the first topic included the history of the use of decorations, ornaments and perfumes in the civilization of Mesopotamia, while the second topic included the study of ornaments, adornment and cosmetic art in the ancient civilization of Yemen. And then the research came out with a number of conclusions that the researcher considers very important to highlight the differences and f
... Show MoreThe article examines the definition of the verb in the form of the imperative mood (imperative) _ general information about the verb in Russian .
A verb in Russian is one of the parts of speech that unify all parts of speech, expressing the meaning of action, movement, process in grammatical forms of time, type, mood, face and voice. The imperative mood is a grammatical feature of the verb expressed through several forms of the verb that urges someone to do things. In other words, imperative mood or (imperative) : - one of the single meaning of the form . The form of the imperative expresses a supplicatio
... Show MoreIn order to achieve overall balance in the economy to be achieved in different markets and at one time (market commodity, monetary and labor market and the balance of payments and public budget), did not provide yet a model from which to determine the overall balance in the economy and the difficulty of finding the inter-relationship between all these markets and put them applied in the form of allowing the identification of balance in all markets at once.
One of the best models that have dealt with this subject is a model
(LM-BP-IS), who teaches balance in the commodity market and money market and balance of payments and the importance of this issue This research tries to shed light on the reality