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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 Sep 01 2014
Journal Name
Journal Of The College Of Education For Women
A Stylistic Analysis of Two Selected Poems: تحليل اسلوبي لقصيدتين مختارتين
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This paper presents a stylistic analysis of two poems of well-known poets of the English literature, namely; E.E. Cummings and the Irish noble laureate Seamus Heaney.  The researcher's attempt here is to approach Cummings’s poem “maggie and milly and molly and may” and Heaney’s “A Kite for Aibhín from the stylistics’ point of view.  The paper also analyzes the poems using the tools of linguistics with a view to make their meaning explicit.

          It is worth noting that stylistics as a scientific discipline is really beneficial to those who are teaching and studyi

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Virtual Reality Technology and its Uses in Industrial Product Design: فلاح حسن هادي -صلاح نوري محمود
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The research (Virtual Reality Technology and its Uses in Industrial Product Design) is interested in the virtual reality technology used in the industrial product design and consequently knowing the functions achieved in the industrial product according to the data of that technology which participates in activating the mental and imaginary image of the user which show the parameters of the technical transformation of that product. The terms used in the research have been defined to guide the reader. The second chapter, the theoretical framework consisted of three sections the first is concerned with technology in the industrial design. The second is concerned with the virtual environment and the virtual reality. The thirds chapter consi

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Publication Date
Mon Nov 19 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Study of the impact of foreign direct investment in the Iraqi tax system using the factorial analysis: (principal components)
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The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Southwest Jiaotong University
The Dynamics of an Eco-Epidemiological Model with Allee Effect and Harvesting in the Predator
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The aim of this study was to propose and evaluate an eco-epidemiological model with Allee effect and nonlinear harvesting in predators. It was assumed that there is an SI-type of disease in prey, and only portion of the prey would be attacked by the predator due to the fleeing of the remainder of the prey to a safe area. It was also assumed that the predator consumed the prey according to modified Holling type-II functional response. All possible equilibrium points were determined, and the local and global stabilities were investigated. The possibility of occurrence of local bifurcation was also studied. Numerical simulation was used to further evaluate the global dynamics and the effects of varying parameters on the asymptotic behavior of

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Legal Sciences
Judicial tools in the development of civil law rules ( France as a model )
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Despite the principle of separation of powers brought by the French Revolution, which entrusted the task of drafting legislation and its amendment to the legislative authority and the task of settling disputes and settling them in the judiciary. However, since that date, the French judiciary has played a major role in the development of French civil law (In spite of all the economic and social developments that have taken place in French society throughout these years) since its promulgation until February of 2016, the date of the Legislative Decree No. 131 of the year 2016 A modification is the largest in the history of the French Civil Code (which was the judicial precedents in which a significant impact), was assisted by the French judic

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Publication Date
Sat Jan 01 2022
Journal Name
Aip Conference Proceedings
Theoretical calculation of the electronic current at N3 contact with TiO2 solar cell devices
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In this study, a theoretical scenario has been used to calculate the electronic current in sensitizer N3 molecule contact to TiO2 semiconductor for electrons in functional solar cells. It is known to play an important role on the compute the eficiency of solar cell. Some parameters of electronic current such as the transition energy, driving force energy, barrier height coupling overlapping values are determined. Transition energy is a necessary parameter to calculate the electronic current in solar cell with using wide polarity solvents Acetic acid, 2-Methoxyethanol, 1-Butanol, Methyl alcohol, chloroform, N,N-Dimethylacetamide and Ethyl alcohol via the quantum donor-acceptor system. Here, we show the results of transition energy can be var

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Publication Date
Sat Jan 01 2022
Journal Name
Aip Conference Proceedings
Theoretical calculation of the electronic current at N3 contact with TiO2 solar cell devices
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(3) (PDF) Theoretical calculation of the electronic current at N3 contact with TiO2 solar cell devices. Available from: https://www.researchgate.net/publication/362780274_Theoretical_calculation_of_the_electronic_current_at_N3_contact_with_TiO2_solar_cell_devices [accessed May 01 2023].

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Publication Date
Mon Apr 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Simulation Expirment for Proofing the Theoretical Assumption of Time Complexity for Binary Search Tree
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      It is frequently asserted that an advantage of a binary search tree implementation of a set over linked list implementation is that for reasonably well balanced binary search trees the average search time (to discover whether or not a particular element is present in the set) is O(log N) to the base 2 where N is the number of element in the set (the size of the tree).  This paper presents an experiment for measuring and comparing the obtained binary search tree time with the expected time (theoretical), this experiment proved the correctness of the hypothesis, the experiment is carried out using a program in turbo Pascal with recursion technique implementation and a statistical method  to prove th

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Publication Date
Mon Oct 19 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The effect of using the interactive video accompanying the static training in learning some basic skills of a model school in squash
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Lately great interests have emerged to find educational alternatives to teach and improve motor skills according to modern educational methods that take into account individual differences and speed in learning for the learner through individual learning that the learner adopts by teaching himself by passing through various educational situations to acquire skills and information in the way he is The learner is the focus of the educational process and among these alternatives the interactive video, the researchers noted through the educational training units at the Model Squash School of the Central Union, and that most of the methods and methods used in learning basic skills take a lot of time in the educational program and do not involve

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Publication Date
Sun May 21 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Antimicrobial Activities of Aqueous and Methanolic Extracts from Salvia officinalis and Salix acmophylla Used in the treatment of wound infection isolates
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    The aqueous and methanol extracts of Salvia officinals and Salix acmoplylla traditionally used for the treatment of infections disease were tested for their active  against gram positive and gram negative bacteria isolated from wound  infection culture using the broth dilution and disc diffusion melhod. Results of   this study revealed the prescence of phytochemical which were  active  against gram positive and negative bacteria. Methanol extracts of both plants showed  the highest activity other the aqueous extract. The minimum inhibitory concentration (MIC) of the aqueous extracts on the test organism was  25- 100 mg\ml,while that of the  methanol extract was ranged betwee

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