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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
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Corrosion - Scaling Potentially of Domestic Water Pipelines and Evaluate the Applicability of Raw Water Sources in Basrah, IRAQ
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     As a result of changes in the chemical properties of the Shatt al-Arab River, especially in the last decade, as well as the lack of rainfall and the effect of seawater intrusion into the Shatt al-Arab, this study was conducted to investigate the possible changes in the water pipelines like corrosive and scaling which Shatt al-Arab River is the source of water supply for domestic use. Domestic water samples were collected from 10 various locations in Basrah to study the water's tendency to be corrosive or form scales along the pipelines. The Langelier Index, Ryznar Index, Larson-Skold Index, and Saturation Index were used to determine the corrosivity potential of water based on physical and chemical parameters. Most domestic wate

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Simulations of the initiation and propagation of streamers in electrical discharges inside water at 3 mm length gap
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This work is devoted to the modeling of streamer discharge, propagation in liquid dielectrics (water) gap using the bubble theory. This of the electrical discharge (streamer) propagating within a dielectric liquid subjected to a divergent electric field, using finite element method (in two dimensions). Solution of Laplace's equation governs the voltage and electric field distributions within the configuration, the electrode configuration a point (pin) - plane configuration, the plasma channels were followed, step to step. The results show that, the electrical discharge (streamer) indicates the breakdown voltage required for a 3mm atmospheric pressure dielectric liquid gap as 13 kV. Also, the electric potential and field distributions sho

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
REVIEW THE ASSESSMENT OF EFFECTS OF LOST TIME INJURIES IN AN INDUSTRIAL SYSTEM BY USING AN EXPLANATORY PROGRAM
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Health and safety problem can be described by statistics it can only be understood by knowing and feeling the pain, suffering, and depression. Health and safety has a legal responsibility to protect it for everyone who can affect in the workplace. This includes manufacturers, suppliers, designers and controllers of work places and employees. Work injury is one of the major problems in manufacturing and production systems industries; it is reduced production efficiency and affects the cost. To gain flexibility from a traditional manufacturing system and production efficiency, this paper is about the application of estimating technology to preview and synthesis of Lost Time of Work Injuries in industry systems aims to provide a safe workin

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Publication Date
Thu Jan 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Radiological Risk Assessment and Radioactivity Concentration in sediment of Tigris River of the Medical City/Bab Al Muadham
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The concentrations of natural radionuclides in sediment samples from various locations along the stream of the Tigris riverbank in the Medical city in Bab Al- Muadham, Baghdad, had been examined using NaI(Tl) detector. The mean concentrations of specific activity for 238U, 232Th, 40K and 137Cs for sediments of the river was 13.5±4.6, 35.2±3.1, 272.2±21.4 and 1.5±0.35 Bq/kg  respectively. The findings revealed  that the concentration values of natural radionuclides and cesium were below permitted limits. The radiological hazard was compared with a global average (Radium equivalent, absorbed dose rate, radiation hazard index and annual effective dose equivalent) finding it was less

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Threshold sensitivity of taste perception and the role of saliva and Zinc level in some physiological & pathological conditions
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Background: Decreased taste acuity to the four basic tastes is closely related to health problems (diseases & medications), aging, and smoking. This study aimed to determine taste detection and recognition thresholds to the four basic tastes in some physiological and pathological conditions, determine saliva flow rate, serum and saliva zinc levels in these groups.
Objective and Methods: The study includes 218 individuals (35–80) years old divided into six groups; the control, aging (subjects over 60 years), smokers, diabetics, haemodialysis patients and hypertensive patients on chronic use of captopril.The taste detection and recognition thresholds of sweet, salty, sour and bitter tastes, saliva flo

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Publication Date
Sun May 30 2021
Journal Name
Iraqi Journal Of Science
The Occurrences and Formation of Ladderback Ripples on Barchans Dunes of Najaf Dunes Field, Iraq, in Aeolian Environments
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This paper concerns the study of ripples that occur on the windward of Barchan dunes from the dunes field of Najaf governorate, Iraq. These dunes consist mainly of sand sediments with variable sizes, including medium, fine, and very fine sands. Quartz represents the major light mineral in the Najaf Dunes sand. The prevailing wind direction in the study area is NW-SE. The major ripple crest series of every pattern are oriented perpendicular to the NW-SE wind direction, whereas imbricated ripple groups within the troughs of the preexisting ripples are created by the WSW-ENE wind trend. These ripples tend to be formed by shortened ripples that occupy the troughs of the prolonged series. All crests of the ladderback ripples are oriented at r

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Effect of Laser Surface Modification on the Corrosion Resistance of Dental Alloys in Artificial Saliva Containing Alcoholic Beverages
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The objective of this study is to demonstrate the corrosion behavior of dental alloys Co-Cr-Mo, Ni-Cr-Mo and Ti-Al-V in artificial saliva at pH=4 and 37oC enriched with ethyl alcohol at 8% percentage. The linear and cyclic polarizations were investigated by electrochemical measurements. Laser surface modification was achieved for the three dental alloys to improve corrosion resistance. The results show that corrosion resistance of Co-Cr-Mo and Ni-Cr-Mo alloys only were increased after laser treatment due to the fact that laser radiation has caused a smoother surface, in addition to the decrement in corrosion current densities (icorr) for Co-Cr-Mo and Ni-Cr-Mo alloys and the reverse scan in cyclic polarization became in the wider range of

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Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Evaluation of Silver Nanoparticles (Ag NPs) Activity Against the Viability of Leishmania tropica Promastigotes and Amastigotes In Vitro
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Leishmaniasis is a disease caused by a protozoan parasite of the genus Leishmania. It is transmitted by the bite of sandfly (Subfamily Phlebotominae). Limited drugs are available for the treatment of leishmaniasis, and the general drug (pentostam) have many side effect on patients. Therefore, there is an urgent need for another drugs for the treatment of leishmaniasis.
This study aimed to develop new type of antileishmanial agents instead of classical drug (pentostam) and investigated the effectiveness of silver nanoparticles (Ag NPs) on Leishmania tropica parasites in both phases promastigote and amastigote in comparision to pentostam in in vitro condition.
This study showed the effects of Ag NPs in comparision to pentostam with d

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Development Of Two Different Spectrophotometric Methods For The Determination Of Atropine Drug In Pure Form And Pharmaceutical Preparations
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Two methods have been applied for the spectrophotometric determination of atropine, in
bulk sample and in dosage form. The methods are accurate, simple, rapid, inexpensive and
sensitive. The first method depending on the extraction of the formed ion-pair complex with
bromphenol blue (BPB) as a chromogenic reagent in chloroform, use phthalate buffer of pH
3.0; which showed absorbance maxima at 413 nm against reagent blank. The calibration
graph is linear in the ranges of 0.5-40 µg.mL
-1
with detection limit of 0.363µg.mL
-1
. The
second method depending on the measure of the absorbance maxima of the formed charge-transfer complex with 2,3-dichloro-5,6-dicyano-p-benzoquinone (DDQ) at 457 nm against

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Study of R -molar ratio effect on the transformation of tetraethylorthosilicat precursor to gels in sol-gel technique
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The effect of using different R -molar ratio under variable reaction conditions (acidic as well as basic environment and reaction temperature) have been studied. The overall experiments are driven with open and closed systems. The study shows that there is an optimum value for a minimum gelling time at R equal 2. The gelling time for all studied open system found to be shorter than in closed system. In acidic environment and when R value increased from 2 to 10, the gelling time of closed systems has increased four times than open systems at T=30 ?C and fourteen times when temperature reaction increased to 60 ?C. While in basic environment the influence of increasing R value was limited.

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