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.
The study effect irradiation on optical properties of film (PVA: CuCL2) prepared by casting method, with thickness of (30±1) μm. And used Cs137 to obtained Gamma ray with energy (662)keV and time irradiation(5,6 and 7) weeks and affectivity (4.3) ci. The spectra absorbance and transmittance register in range (300-1100) nm .
Results show that the optical band gap for (PVA: CuCl2) decreasing after irradiation with gamma ray from (3.2,3.1,3 and 2.7)eV, urbach energy values increase with the increasing time radiation. And the absorption constants (α,k,n,) and the optical conductivity are changing after irradiated with gamma ray .
Free cement refractory concrete is a type of refractory concrete with replacing alumina cement by bonding materials such as white kaolin, red kaolin and fumed silica. The free cement refractory concrete used in many applications like Petrochemicals, iron furnaces and cement production industries. The research clarifies the effect of steel fibers with two types crimped steel fibers and hooked steel
fibers with percentages 0.5%, 1% and 1.5% by volume from weight of bauxite aggregates. The additions of steel fibers with two types gave good properties in high temperatures where the specimens keep the dimension without failure and the properties made the best. the percentage of increasing for thermal conductivity was 44% for 1.5% crimped
Porosity and pore structure are important characteristics of pharmaceutical tablets, since they influence the physical properties, such as mechanical strength, density and disintegration time. This paper is an attempt to investigate the pore structure of four different paracetamol tablets based on mercury porosimetry. The intrusion volumes of mercury were used to calculate the pore diameter, pore volume and pore size distribution. The result obtained indicate that the variation of the pore volume in the tablets followed the sequence:- S.D.I. Iraq? Pharmacare,Dubai-U.A.E.? Bron and Burk(UK) London?Lark Laboratories(India), while the variation of surface area followed the sequence:- S.D.I. Iraq? Lark Laboratories(India)? Pharmacare,Dubai-U.A
... Show MoreIn this paper we introduce a new class of degree of best algebraic approximation polynomial Α,, for unbounded functions in weighted space Lp,α(X), 1 ∞ .We shall prove direct and converse theorems for best algebraic approximation in terms modulus of smoothness in weighted space
The study includes histological structure of digestive tract of Liza abu , Anatomical results found that the digestive tract occupied the largest part of abdominal cavity , the mean gut length was (45.5) cm and relative gut length was (2.9) . esophagus was a muscular tube length (1.5) cm , esophagus wall containing longitudinal straight unbranched folds numbering (9) . Histological study results found that the esophagus composed of four tunica : mucosa , submucosa , muscularis and serosa . The results found that the mucosa consists of three layers : epithelium , lamina propria and muscularis mucosa . The epithelial layer was stratified squamous epithelium thickness (139.1) µ containing
... Show MoreA hand lay-up method was used to prepare Epoxy/ metal composites. Epoxy resin (EP) was used as a matrix with metal particles (Al, Cu, and Fe) as fillers.
The preparation method includes preparing square panels of composites with different weight percentage of fillers (10, 20, 30, 40, and 50%). Standard specimens (88mm in diameter) for thermal conductivity tests were prepared to measure thermal conductivity kexp.The result of experimental thermal conductivity kexp, for EP/metal composites show that, kexp increase with increasing weight percentage, For EP/ Al and EP/Cu composites, and it have have maximum values of 0.33 and 0.35 W/m.K, respectively. While kexp for EP/ Fe composite show slight increase with maximum value of 0.186 W/m.K.
The study current included histological structure of stomach of Liza abu , anatomical results found that stomach represent the expander non-convoluted part of gastrointestinal tract it is located between the end of the esophagus and the beginning of the intestine , the average length of stomach was (1.5) cm , composed of two parts : cardiac stomach which is represent the anterior part and be thin- walled , the other part was pyloric stomach or gizzard and the walls were thick . The internal surface of cardiac and pyloric stomach contain longitudinal folds numbering (7), folds branching to finger shape structures extend inside the lumen . Histological study showed that stomach wall composed of three main histological layers : mucos
... Show MoreAim The aim of this study is to evaluate the effect of demographic, clinical, and radiographic factors on the duration of surgical extraction of impacted lower third molars. Materials and methods This retrospective study included patients who underwent surgical removal of impacted lower third molars, and the investigated factors were demographic data including age and gender, radiographic data including the impacted tooth angulation and depth of impaction and ramus relation, and clinical data including the state of eruption of the impacted teeth. These factors were evaluated for association with the duration of surgery. Descriptive statistical analysis included percentages and mean ± standard deviation (SD). Student's t-test was used to co
... Show MoreThis research aims to introduce a new technique-off-site and self-form segmental concrete masonry arches fabrication, without the need of construction formwork or centering. The innovative construction method in the current study encompasses two construction materials forms the self-form masonry arches, wedge-shape plain concrete voussoirs, and carbon fiber-reinforced polymer (CFRP) composites. The employment of CFRP fabrics was for two main reasons: bonding the voussoirs and forming the masonry arches. In addition, CFRP proved to be efficient for strengthening the extrados of the arch rings under service loadings. An experimental test was conducted on four sophisticated masonry arch specimens. The research parameters were the Keystone thic
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