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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
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Biological Effect of Different Concentrations of Bacillus Thurngensis Isolated From The Soils of Sawa Lake, Al Muthanna Governorate on The of Hypera postica at Different Time Periods
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Abstract<p>This study conduct in Al-Muthanna governorate to assess five concentrations of <italic>Bacillus</italic> thurngensisagonist <italic>Hyperapostica</italic>. The results showed the presence of <italic>Bacillus thurngensisin</italic> all the studied sites of Lake Sawa in Muthanna Governorate, and the rates of its presence were close to the same sites, and the rate of its presence in those sites was 35%, and its highest rate was recorded in the north and east of the lake, as it reached 40% and the lowest amounted to 30% in the two sites south and west site. The results of the study showed that five concentrations were taken from bacterial isolates of <it></it></p> ... Show More
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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Multiproduct Mathematical Model for Productive Company
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This model is an extension to H.M.M.S and related developments models of a single product. These models will be converted to deal with Multiproduct for productive company. This model executed by computer programming technique to maximize profits

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Publication Date
Thu May 10 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
E-Government Public Cloud Model (EGPCM)
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   The concept of implementing e-government systems is growing widely all around the world and becoming an interest to all governments. However, governments are still seeking for effective ways to implement e-government systems properly and successfully. As services of e-government increased and citizens’ demands expand, the e-government systems become more costly to satisfy the growing needs. The cloud computing is a technique that has been discussed lately as a solution to overcome some problems that an e-government implementation or expansion is going through. This paper is a proposal of a  new model for e-government on basis of cloud computing. E-Government Public Cloud Model EGPCM, for e-government is related t

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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mathematical Model for Multicomponent Distillation Column
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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
ON NAIVE TAYLOR MODEL INTEGRATION METHOD
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Interval methods for verified integration of initial value problems (IVPs) for ODEs have been used for more than 40 years. For many classes of IVPs, these methods have the ability to compute guaranteed error bounds for the flow of an ODE, where traditional methods provide only approximations to a solution. Overestimation, however, is a potential drawback of verified methods. For some problems, the computed error bounds become overly pessimistic, or integration even breaks down. The dependency problem and the wrapping effect are particular sources of overestimations in interval computations. Berz (see [1]) and his co-workers have developed Taylor model methods, which extend interval arithmetic with symbolic computations. The latter is an ef

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Large Campus Network Using hierarchical Model
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This paper presents a hierarchical model of localized company effective when is used in a university campus or site. To highlight the standard criteria for each layer of the model and to prove the positive aspects of this model is the best in use and make the Dell Network as case of study. Through the case of study it has been shown that the expansion of the on-site network does not affect services or bandwidth.

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Publication Date
Wed Feb 01 2023
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Bitcoin Prediction with a hybrid model
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In recent years, Bitcoin has become the most widely used blockchain platform in business and finance. The goal of this work is to find a viable prediction model that incorporates and perhaps improves on a combination of available models. Among the techniques utilized in this paper are exponential smoothing, ARIMA, artificial neural networks (ANNs) models, and prediction combination models. The study's most obvious discovery is that artificial intelligence models improve the results of compound prediction models. The second key discovery was that a strong combination forecasting model that responds to the multiple fluctuations that occur in the bitcoin time series and Error improvement should be used. Based on the results, the prediction acc

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Publication Date
Tue Feb 28 2023
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Bitcoin Prediction with a hybrid model
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. In recent years, Bitcoin has become the most widely used blockchain platform in business and finance. The goal of this work is to find a viable prediction model that incorporates and perhaps improves on a combination of available models. Among the techniques utilized in this paper are exponential smoothing, ARIMA, artificial neural networks (ANNs) models, and prediction combination models. The study's most obvious discovery is that artificial intelligence models improve the results of compound prediction models. The second key discovery was that a strong combination forecasting model that responds to the multiple fluctuations that occur in the bitcoin time series and Error improvement should be used. Based on the results, the prediction a

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Unemployment concept types... Graduate unemployment model
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Includes search unemployment concept ... types, graduate unemployment a model introduction to the researcher tackled the problem of unemployment being dangerous to the community, it's also growing in size year after year is a waste of a clear human capabilities, also addressed the importance of the research being a touch on the problem of unemployment and its concept and try to find solutions to them , and then came the goals set by the search researcher identifies unemployment and their causes and consequences and to provide a true picture of the situation of unemployed graduates and disclosure about how they treat their graduates for jobs provide him with a decent life problem. And adopted a researcher on the use of a questionnaire add

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Publication Date
Wed Mar 27 2019
Journal Name
Political Sciences Journal
"INSTALLATION intellectual middle class "Iraq model"
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الخلاصة

اهتم الفكر السياسي في القرنين الاخيرين بدراسة الطبقات على نحو غير مسبوق, واصبح موضوع التحليل الطبقي المعني بالطبقات من حيث تعريفها, وتحديد موقعها في السلم الاجتماعي, فضلاً عن نوعية العلاقة بين شرائحها وفئاتها المختلفة من حيث الصراع والتناغم, المادة الرئيسة والموضوع الاكثر اهمية في دراسات الفكر السياسي والاجتماعي.ومن بين الطبقات, احتلت الطبقة الوسطى مكا

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