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Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
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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.

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Minimization of Chloride and Sulphate Ions Concentrations in the Effluents from an Elctroplating Plant
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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Evaluation the Effects of CO2 Laser on Soft and Hard Tissues (in vitro study)
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CO2 laser (10.6 μm) is the most often used laser in the oral surgery due to its high absorption by water of the oral tissues. Several benefits of the use of CO2 laser have been reported for oral surgical procedures. This study aims to evaluate the effect of CO2 laser on soft and hard oral tissues (in vitro study). This study was done on fresh tissues from sheep’s head. CO2Surgical Laser with different operation modes was used; 0.2 mm spot size using different laser parameters on the tongue, and bone making holes, incisions and cutting. The depths and widths of holes and incisions were measured using endodontic file under magnification. The speed of incisions was calculated and the required time for cutting was measured using sport clo

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Publication Date
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Teratogenic Effect of Keppra (Levetiracetam) Drug on the Kidney in Albino Rat (Rattus rattus)
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Levetiracetam (LEV) is new antiepileptic drugs (AEDs), usually used with other drugs in case of inadequate control of seizures. It is usually discharge with the breast milk. This study was conducted for the evaluation of the effect of levetiracetam on the kidney after 3 and 7 day newborn albino rats (Rattus rattus). A total of 20 rats were taken which were divided into two groups (A/control and B/ treated). The rat pregnant group (A) represents control group which has given distilled water orally during the pregnancy period and continued in taking of till one week newborn and (B) represents treated groups the drug was administered (350 mg/kg/day) orally during the pregnancy period and continued in taking of drug till one week newborn. Th

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Assessment of radiological risk in the area around surface disposal at Al -Tuwaitha site
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The gamma dose rates and specific activity of 137Cs, 60Co and 40K in
samples of soil taken from places near the landfill radiation at Al-
Tuwaitha site were measured using a portable NaI(Tl) detector. The
results of gamma dose rates in samples were ranged from 52.6
nGy.h-1 to 131nGy.h-1. Then the specific activity of 137Cs, 60Co and
40K in soil were determined using high pure germanium (HPGe)
detector. The specific activities were varied from 1.9 to 115500 Bq.
kg-1 for 137Cs, from 6.37 to 616.5 Bq. kg-1 for 60Co, and from 3 to
839.5 Bq. kg-1 for 40K. The corresponding health risk for the annual
effective dose equivalent varied from 1.85×10-14 to 15.7mSv/y. The
results were compared with various internationa

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Publication Date
Sun Apr 04 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effect of Valsalva maneuver on diastolic filling indices in patients with essential hypertension.
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Background: Left ventricular hypertrophy and diastolic dysfunction are considered to be an important risk factor for cardiovascular morbidity and mortality in asymptomatic hypertensive
patients. At the bedside, left ventricular geometric remodeling and diastolic dysfunction in hypertension can not be diagnosed without echocardiography which is a useful adjunct to the medical history, physical examination, ECG, and chest radiography. Hence, it provides an opportunity for good management and prognosis of what appears to be preclinical hypertensive complication. 
Subjects and Methods: 127 subjects with essential hypertension of either sex attending echo unit were subjected to medical history, clinical exa

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Publication Date
Tue Jan 31 2012
Journal Name
British Journal Of Nutrition
Zinc modifies the effect of phyto-oestrogens on osteoblast and osteoclast differentiation in vitro
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Osteoblast and osteoclast activity is disrupted in post-menopausal osteoporosis. Thus, to fully address this imbalance, therapies should reduce bone resorption and promote bone formation. Dietary factors such as phyto-oestrogens and Zn have beneficial effects on osteoblast and osteoclast activity. However, the effect of combinations of these factors has not been widely studied. We therefore examined the effect of coumestrol, daidzein and genistein in the presence or absence of zinc sulphate (Zn) on osteoclast and osteoblast activity. Osteoclast differentiation and bone resorption were significantly reduced by coumestrol (10- 7 m), daidzein (10- 5 m) and genistein (10- 7 m); and this direct anti-osteoclastic action was unaffected by Zn (10-

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Health Assessment and unhealthy eating habits for children nurseries in the city of Baghdad
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This study was conducted to identify the health status of children's nurseries in the city of Baghdad and to identify improper dietary habits practiced by these children have shown the results of this study that the same proportion of childhood diarrhea disease research and infections

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Publication Date
Thu Apr 01 2021
Journal Name
Applied Soft Computing
Evolutionary multi-objective set cover problem for task allocation in the Internet of Things
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Publication Date
Thu Apr 01 2021
Journal Name
Applied Soft Computing
Evolutionary multi-objective set cover problem for task allocation in the Internet of Things
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Publication Date
Sun Feb 26 2023
Journal Name
Biomedicine
Polymorphism in SNP rs972283 of the KLF14 gene and genetic disposition to peptic ulcer
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Introduction and Aim: Kruppel Like Factor 14 (KLF14) gene plays an important role in metabolic illnesses and is also involved in the regulation of many other biological processes. This study's objective was to determine whether or not the KLF14 single-nucleotide-polymorphism (SNP) known as rs972283 was linked to an increased risk of peptic ulcer disease in the population that was being investigated.   Materials and Methods: Participants in this study included 71 people who had been diagnosed with peptic ulcers and 50 people who were considered to be healthy controls. In order to genotype the KLF14 SNP rs972283, an amplification refractory mutation system-polymerase chain reaction (ARMS-PCR) was carried out, and the PCR results were

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