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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 30 2018
Journal Name
Journal Of Engineering
Investigation of R134a Flow Boiling Heat Transfer and Pressure Drop in the Evaporator Test Section of Refrigeration System
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This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans

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Publication Date
Mon May 31 2021
Journal Name
Iraqi Geological Journal
Effect of Shatt Al-Arab Salinity on the Groundwater of Al-Fao and Al-Siba in Southern Iraq
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This study was conducted to estimate the extent of damage to the population in Basra, southern Iraq, specifically the areas adjacent to the Shatt al-Arab and the Arabian Gulf, which are the Al-Fao district and the Al-Siba region. They are affected by the progression of saline water resulting from the lack of water imports and the Karun River interruption, which led to high concentrations of salts in the Shatt Al-Arabs. Consequently, its effect on lands and all life types in these areas requires correcting a map of the study area to drop the groundwater sites as well as calculate the total dissolved salts, electrical conductivity and pH. This study concluded that the groundwater contains very high percentages of total dissolved solid

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Publication Date
Mon Jan 02 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Clinical Implications In Pyle`s Disease, (Familial Metapyseal Dysplasia), Report Of Five Cases with Review Of The Literature.
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Background: Pyle`s disease is a distinct skeletal dysplasia with defective metaphyseal modeling and Erlenmeyer-flask deformity of tubular bones.
Objectives: Clinical implications in five reported cases with mechanical bone properties different from normal bones were presented. One patient with Genu-valgum deformity had corrective osteotomy done with internal fixation showing osteotomy healing and sustained deformity correction with more than twelve years of follow up. Two patients presented with fractures and angular malalignment with abundant callus .The other two had insufficiency fractures due to repetitive low energy activities.
Results: Patients with Pyle`s disease have less than normal mechanical bone

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative evaluation of the radiographic density of GuttaFlow® 2 in different obturation techniques using Spiral Computed Tomography
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Background: Ideal root canal obturation depends on many factors; one of them is good sealing of root canal without pores. The aim of this study was to determine the radiographic density of GuttaFlow® 2 with different obturation techniques using spiral computed tomography. Materials and Methods: Forty palatal roots of permanent maxillary first molar were used in this study. Following working length determination, root canal was prepared using rotary PROTAPER universal system. They were randomly divided into four groups of 10 roots each, the groups are Conventional lateral condensation with Apexit Plus sealer, Conventional lateral condensation with GuttaFlow® 2 as a sealer, Soft Core Regular with GuttaFlow® 2 as a sealer and singl

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Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Clinical Evaluation of the Levels of CEA,CA15-3 and AlphaFeto Protein in Malignant and Benign Pleural Effusion
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Background: Pleural effusion is a common clinical
problem.
Objective: The aim of the study was to evaluate the
diagnostic utility of Carcino embryonic antigen
(CEA), CA 15- 3, and alpha-feto protein ( AFP ) as
a tumor markers in serum and pleural effusion and
evaluate the value of combining them as a diagnostic
tools that are complementary to cytology in the
diagnosis of malignancies .
Methods: Forty patients (18 malignant and 22 benign
pleural effusion) were included in this study .The
serum and effusion levels of CEA, CA 15 – 3 and
AFP were measured using immunoradiometric assay
Results: from the 40 effusions studied 26 were
exudates and 14 were transudates. The level of
pleural effusions

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
The Vision and Reality of Quality Standards in College Of Education / Ibn Al-Haytham from university teachers' perspective
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The problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The First Record of Two Species of Dactylogyrus (Monogenetic Trematodes) in Iraq From Diyala River Fishes, Diyala Province
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  Two species of monogenetic trematodes of the genus Dactylogyrus were recorded in the present paper for the first time in Iraq from two freshwater fishes from Diyala river, Diyala province. The first species,  D. bocageii Alvarez Pellitero, Vicente et Gonzalez Lanza, 1981 was recorded from gills of Aspius vorax, the second species, D. lenkorani Mikailov, 1967 was recorded from gills of Barbus sharpeyi. The descriptions and measurements of these parasites as well as their illustrations were given.

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Publication Date
Sun Jul 21 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Assessment of the Knowledge and Practice on Safe Handling of Anticancer Drugs among Pharmacists in Iraqi Healthcare Settings
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Background: Occupational exposure to hazardous drugs occurs in all aspects of anticancer drug handling. Proper recommendations and guidelines should be applied to control and reduce exposure. Objective: To assess pharmacists' knowledge and practice regarding the safe handling of anticancer drugs. Methods: A cross-sectional study was conducted at seven major hospitals in Baghdad City, Iraq, from December 2023 to February 2024. A pre-designed questionnaire was given to pharmacists who handled anticancer drugs in chemotherapy units. The questionnaire comprises sociodemographic data, knowledge of the safe handling of cytotoxic drugs and thoughts about exposure and risk, practices for safely handling cytotoxic drugs, and challenges for s

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Publication Date
Tue Aug 15 2023
Journal Name
Bionatura
The role of ferric citrate in a sample of Iraqi patients on hemodialysis- A randomized controlled clinical trial
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Background: Uncontrolled hyperphosphatemia is the main difficulty facing staff treating patients with end-stage renal disease on hemodialysis. Sevelamer and calcium-containing phosphate binders have been associated with cost burden and tissue calcification, respectively. Therefore, the current trial was targeted to investigate the efficacy of a new phosphate binder, ferric citrate, in a sample of Iraqi patients with end-stage renal disease on hemodialysis. Keywords: Ferric citrate, Hemodialysis Phosphate binder

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Publication Date
Sun Jul 29 2018
Journal Name
Iraqi Journal Of Science
On the Embedding of an Arc Into a Cubic Curves in a Finite Projective Plane of Order Five
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The main aims of this research is to find the stabilizer groups of a cubic curves over a finite field of order , studying the properties of their groups and then constructing the arcs of degree  which are embedding in a cubic curves of even size which are considering as the arcs of degree . Also drawing all these arcs.

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