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.
A Mini-TEA CO2 laser system was designed and operated to obtain a pulse at 10.6 μm. Output energy of 30 mJ, with preionization pins, and pulse duration of 100ns were obtained. While an output energy of 6mJ and pulse duration of 100 ns in absence of pre-ionization were obtained. The system was operated with Ernest profile main-discharge electrodes. Dependencies of supply voltage and output laser energy on the pressure inside laser cavity were investigated as well as dependencies of supply voltage and output energy on the main capacitor(8CO2 : 8N2 : 82He :2CO). Efficiency of was calculated to be 4.4%.
The study seeks to investigate the effect of Dunn Dunn learning style model on students’ achievement. Besides, the way of developing students’ deductive thinking by testing the null hypothesis: there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05). Additionally, there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05) on testing developing deductive thinking skills. The researcher adopted a quasi-experimental posttest
... Show MoreThe current research seeks to Analyze third intermediate chemistry book following sustainable development standards for academic year (2016-2017). To do this, a list of sustainable development standards that should be included in chemistry book was designed based on the previous studies. The first version of the list consisted of (50) sub-case divided into three standards (social, economic, and environmental) which was exposed to group of experts in teaching chemistry and teaching methods. The list has modified to (43) sub-case. The researcher followed the implicit and explicit meaning in his analysis: one for recording and repetition and the other for frequency. The result showed that third intermediate chemistry book has achieved (20)
... Show MoreThe research is summarized in the construction of a mathematical model using the most common methods in the science of Operations Research, which are the models of transportation and linear programming to find the best solution to the problem of the high cost of hajj in Iraq, and this is done by reaching the optimum number of pilgrims traveling through both land ports and the number Ideal for passengers traveling through airports by Iraqi Airways, instead of relying on the personal experience of the decision-maker in Hajj and Umrah Authority by identifying the best port for pilgrim's travel, which can tolerate right or wrong, has been based on scientific methods of Operations Research, the researcher built two mathematical models
... Show MoreSignature verification involves vague situations in which a signature could resemble many reference samples or might differ because of handwriting variances. By presenting the features and similarity score of signatures from the matching algorithm as fuzzy sets and capturing the degrees of membership, non-membership, and indeterminacy, a neutrosophic engine can significantly contribute to signature verification by addressing the inherent uncertainties and ambiguities present in signatures. But type-1 neutrosophic logic gives these membership functions fixed values, which could not adequately capture the various degrees of uncertainty in the characteristics of signatures. Type-1 neutrosophic representation is also unable to adjust to various
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