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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
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Color Stability of Different Aesthetic Resin Composite Materials: A Digital Image Analysis
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Computational Analysis of Metallic- Nonmetallic Nanoparticle on Jeffery Hamel Nanofluid Flow Problem
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     In this article, we investigate the heat transfer on nanoparticles Jeffrey Hamel flow problem between two rigid plane walls. Water is used as a main fluid using four different types of nanoparticles, namely aluminum, cuprous, titanium, and silver. The results of nonlinear transformational equations with boundary conditions are solved analytically and numerically. The perturbation iteration scheme (PIS) is used for the analytic solution, while for determining the numerical results, the Rang-Kutta of the four-order scheme (RK4S) is used. The effects on the behavior of non-dimensional velocity and temperature distributions are presented in the form of tables and graphs for different values ​​of emerging physical parameters (Rey

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
New and Existing Approaches Reviewing of Big Data Analysis with Hadoop Tools
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Everybody is connected with social media like (Facebook, Twitter, LinkedIn, Instagram…etc.) that generate a large quantity of data and which traditional applications are inadequate to process. Social media are regarded as an important platform for sharing information, opinion, and knowledge of many subscribers. These basic media attribute Big data also to many issues, such as data collection, storage, moving, updating, reviewing, posting, scanning, visualization, Data protection, etc. To deal with all these problems, this is a need for an adequate system that not just prepares the details, but also provides meaningful analysis to take advantage of the difficult situations, relevant to business, proper decision, Health, social media, sc

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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Seismic Facies Analysis for Lithofacies Prediction, Okam Field of Niger Delta, Nigeria
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Seismic facies analysis constrained with well log information have been used to predict lithofacies distribution across the Okam Field of Niger Delta. Density and gamma ray logs were cross-plotted and the seismic section was subdivided vertically into different seismic facies. The delineated lithologies, from well logs were correlated with seismic facies signatures using lines of intersection across the wells. Gamma ray and resistivity logs were used to identify the interfaces between the lithofacies and correlated across the field. Structural interpretation was carried out. Time slices were generated and examined at different intervals within the identified reservoirs. Stratigraphic related attribute and envelope were extracted on these

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Publication Date
Mon Nov 01 2021
Journal Name
Chaos, Solitons & Fractals
Dynamic analysis of a harvested fractional-order biological system with its discretization
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Publication Date
Mon Sep 23 2019
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Buckling analysis of reinforced composite plates with a multiwall carbon nanotube (MWCNT)
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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Vibration Control Analysis of a Smart Flexible Cantilever Beam Using Smart Material
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This paper features the modeling and design of a pole placement and output Feedback control technique for the Active Vibration Control (AVC) of a smart flexible cantilever beam for a Single Input Single Output (SISO) case. Measurements and actuation actions done by using patches of piezoelectric layer, it is bonded to the master structure as sensor/actuator at a certain position of the cantilever beam.
The smart structure is modeled based on the concept of piezoelectric theory, Bernoulli -Euler beam theory, using Finite Element Method (FEM) and the state space techniques. The number of modes is reduced using the controllability and observability grammians retaining the first three
dominant vibratory modes, and for the reduced syste

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Publication Date
Fri Nov 01 2019
Journal Name
Journal Of Engineering
Analysis of Shell and Double Concentric Tube Heat Exchanger Using CFD Application
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This study focuses on CFD analysis in the field of the shell and double concentric tube heat exchanger. A commercial CFD package was used to resolve the flow and temperature fields inside the shell and tubes of the heat exchanger used. Simulations by CFD are performed for the single shell and double concentric tube.

This heat exchanger included 16 tubes and 20 baffles. The shell had a length of 1.18 m and its diameter was 220 mm. Solid Works 2014, ANSYS 15.0 software was used to analyze the fields of flow and temperature inside the shell and the tubes. The RNG k-ε model was used and it provided good results. Coarse and fine meshes were investigated, showing that aspect ratio has no significant effect. 14 million

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Publication Date
Sun Apr 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Structure,Rietveld Refinement Study of BaCoxTixFe12-2xO19 ferrite Using Powder XRD Analysis
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    BaCoxTixFe12-2xO19 (x=0.1, 0.5, 0.7, 0.9, 1.7) were prepared using powder technology technique . X-ray diffraction with diffractometer CuKα radiation analysis and Rietveld refinement of the samples were studied and showed a single phase of hexagonal structure with SP63/mmc space group . Lattice parameters, cell volume , crystallite size and x-ray density were determined .The hexagonal structure was represented by using PowderCell program showing the atomic positions of Co ,Ti, and Fe ions.
 

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Experimental and Numerical Analysis of Laser Surface Melting by Using Enthalpy Method
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Abstract<p>In this study, experimental and numerical applied of heat distribution due to pulsed Nd: YAG laser surface melting. Experimental side was consists of laser parameters are, pulse duration1.3<italic>ms</italic>, wavelength 1064nm, laser energies 1.5, 2. 6 and 4.3 J, laser beam diameter is 0.6 mm and spot diameter 0.78 mm was applied a low carbon steel type St37 with a dimension 10, 10, 3 mm, length, width and thickness respectively. Numerical analysis side consist of a mathematical model and calculating a thermal cycle by using equation in the enthalpy method applied to determine the cooling rate in fusion zone. The simulation by using the enthalpy method, applied on conduction heat transfer </p> ... Show More
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