Preferred Language
Articles
/
jeasiq-1257
Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat May 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation Yield of Okra with Associated Traits Using Analysis Correlation and Path
...Show More Authors
Abstract<p>The study was conducted at the fields of the Department of Horticulture and Landscape Gardening, College of Agriculture Engineering Sciences, University of Baghdad. During the spring 2017. All the recommended practices were followed during experimentation. The experimental material consisted four Genotype it is Batraa, Btera, Mosulle, and local selection. The experiment was applied in Randomized Complete Block Design (RCBD). The objectives of Study were to estimate the some genetic parameters and path coefficient for some traits Okra, The results of statistical analysis for these genotypes were highly significant differences for all traits except the traits number of leaves, the numbe</p> ... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Odontogenic Cysts and Tumors of Maxilla and Maxillary Sinus (A Clinicopathological Analysis)
...Show More Authors

Background: Knowledge about the prevalence and distribution of pathologies in a particular location is important when a differential diagnosis is being formulated. The aim of this study was to describe the prevalence and the clinicopathological features of odontogenic cysts and tumors affecting the maxilla and to discuss the unusual presentation of those lesions within maxillary sinus.

Materials and Methods: A multicenter retrospective analysis was performed on pathology archives of patients who were diagnosed with maxillary odontogenic cysts and tumors from 2010 to 2020. Data were collected with respect to age, gender and location.

Result: A total of 384 cases was identified, 320 (83.3%) cases were diagnosed as odontogenic

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Free Vibration Analysis of Laminated Composite plates with General Elastic Boundary Supports
...Show More Authors

In this investigation, Rayleigh–Ritz method is used to calculate the natural frequencies of rectangular isotropic and laminated symmetric and anti-symmetric cross and angle ply composite plate with general elastic supports along its edges. Each of the admissible functions here is composed of a trigonometric function and an arbitrary continuous function that is introduced to ensure the sufficient smoothness of the so-called residual displacement function at the edges. Perhaps more importantly, this study has developed a general approach for deriving a complete set of admissible functions that can be applied to various boundary conditions. Several numerical examples are studied to demonstrate the accuracy and convergence of the current s

... Show More
View Publication Preview PDF
Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Stress Concentration factor Analysis of Helical Gear Drives with Asymmetric Teeth Profiles
...Show More Authors

This study investigates the influence of asymmetric involute teeth profiles for helical gears on the bending stress. Theoretically, bending stress has been estimated in spur involute gears which have symmetric teeth profile by based on the Lewis, 1892 equation. Later, this equation is developed by, Abdullah, 2012. to determine the effect of an asymmetric tooth profile for the spur gear on the bending stress. And then these equations are applied with stress concentration factor once for symmetric and once other for asymmetric teeth profile. In this paper, the bending stresses for various types of helical gear with various types of asymmetric teeth profile are calculated numerically for defined the stress concentration fac

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Nov 27 2019
Journal Name
Iraqi Journal Of Science
Using Remote Sensing and GIS to Study Morphological Analysis of Kirkuk Province
...Show More Authors

       Remote sensing is a source of up-to-date information. The present study relied on various approaches for gathering information, including descriptive, quantitative and quantitative analytical processes. Particularly,  we conducted the analysis of the satellite data ETM + of the satellite Landsat7 and the digital models of Digital Elevation Model of SRTM using ArcGIS9.2. The model depends on primary mathematical equations and  constitutes an essential base for GIS applications that rely on data, computer, and software, performing the processes of data entry, analysis and processing. This paper deals with the geomorphological characteristics of a selected study area in Kirkuk province. The cha

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (1)
Scopus Crossref
Publication Date
Mon Nov 11 2019
Journal Name
Spe
Modeling Rate of Penetration using Artificial Intelligent System and Multiple Regression Analysis
...Show More Authors
Abstract<p>Over the years, the prediction of penetration rate (ROP) has played a key rule for drilling engineers due it is effect on the optimization of various parameters that related to substantial cost saving. Many researchers have continually worked to optimize penetration rate. A major issue with most published studies is that there is no simple model currently available to guarantee the ROP prediction.</p><p>The main objective of this study is to further improve ROP prediction using two predictive methods, multiple regression analysis (MRA) and artificial neural networks (ANNs). A field case in SE Iraq was conducted to predict the ROP from a large number of parame</p> ... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sun Mar 06 2022
Journal Name
Cogent Arts &humanities
A corpus-based stylistic analysis of online suicide notes retrieved from Reddit
...Show More Authors

.

View Publication
Scopus (7)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Exposure and its working mechanisms in theatrical multi-scene model "critical dramaturgy study": يوسف رشيد جبر
...Show More Authors

The concept of intertextuality was one of the problems that occupied the attention of critics and critics in targeting the structure of textual intertextuality between texts and their overlap in the process of producing meaning. Until intertextuality became a stable term and it can be monitored in the structure of the theatrical text and determining the mechanisms of this intertextuality between texts through fields and classifications agreed upon by the most important critics who wrote and considered intertextuality. Perhaps our previous research (the approach of exposure in the epistemological hallway to intertextuality) was an attempt to interview a terminology, which the researcher intended to monitor, through the mechanisms of inter

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Protecting woman during armed conflicts under the development of international humanitarian law
...Show More Authors

The international humanitarian law found the special rules to protect women meanwhile the armed conflicts whether international or non-international. These rules are adopted for woman because of two reasons : that she is from civilians and on the other hand that her special constitution demands a special protection. The international community's attention of women is increased as a result of the tragic situation that faced women around the world especially in the Middle East and particularly in Iraq during the American-British war and ISIS period, these two periods sort many negative effects that reach women such as captivity, slavery, sexual enslavement and rape women especially Yazidis and Christians....

View Publication Preview PDF
Crossref
Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Lipid Profile and Fasting Blood Sugar Analysis in Patients with Cholelithiasis
...Show More Authors

Cholelithiasis is one of the commonest surgical problems and one of the most common gastrointestinal diseases throughout the world but its pathogenesis remains unclear. Many theories have been proposed forward to explain the mechanism of stone formation. It is not fully clear if symptomatic gallstone disease is associated with a specific pattern of some biochemical abnormalities, as lipid profile and fasting blood sugar in serum of patients.

This study was designed to estimate lipid profile and fasting blood sugar in the sera of patients with cholelithiasis in comparison with normal individuals (control).

In this study, 104(male=16, female=88) were symptomatic gallstone patients (aged 42.79± 12.18 years), and 38(male=6

... Show More
View Publication Preview PDF
Crossref