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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
Fri Nov 03 2023
Journal Name
Journal Of Namibian Studies
Consciousness of Green Nanotechnology among Chemistry Scholars at the College of Education for Pure Sciences - Ibn Al-Haitham in Iraq
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The study's objective is to find out the difference between the scholar of the research sample in awareness Green nanotechnology on the scaleas a whole and in each of its fields. The research depended of (136) specimen mem and women scholars of the fourth stage scholars / Department of Chemistry at the College of Education for Pure Sciences / Ibn Al-Haytham in Iraq for (2022-2023 AD) for the morning and evening studies, (65%) of the scientific community, It was picked at random with relation to the research instrument. it was a measure of awareness of green nanotechnology of (40) items, distributed in three areas (cognitive, skillful, emotional), and its validity and reliability were verified. Data analysis was completed for utilizing the s

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives
The diagnostic validity of P16<inf>INK4A</inf> for cervical carcinoma in a group of Iraqi women infected with HPV
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Publication Date
Sun Jan 01 2023
Journal Name
Medical Journal Of Babylon
Evaluation of the Salivary Levels of Interleukin-17 and Galectin-3 in Patients with Periodontitis and Type 2 Diabetes Mellitus
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Background: Periodontitis and type 2 diabetes mellitus are both considered as a chronic disease that affect many people and have an interrelationship in their pathogenesis. Objective: The aim is to evaluate the salivary levels of interleukin-17 (IL-17) and galectin-3 in patients with periodontitis and type-2 diabetes mellitus. Materials and Methods: The samples were gathered from 13 healthy (control group) and 75 patients split into 3 groups, 25 patients with type 2 diabetes mellitus and healthy periodontium (T2DM group), 25 patients with generalized periodontitis (P group), and 25 patients with generalized periodontitis and type 2 diabetes mellitus (P-T2DM group). Clinical periodontal parameters were documented. The concentration of IL-17

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Publication Date
Thu Sep 01 2016
Journal Name
J Bagh College Dentistry
Comparison of Immunoglobulin IgA level in the stimulated saliva of caries-free and caries-active children aged 7-10 year
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Background: Salivary immunoglobulin IgA plays an essential role in the immune response against dental caries. This studywas conducted to compare the salivary IgA levels and flow rate of stimulated saliva in caries active and caries free children. Materials and methods: The present study included sixty healthy children age 7-10 yearswho were divided into two groups. They were caries free and caries active children (30 children in each group). Assessment and recording of caries – experience were through the application of Decayed, Missing and Filled Tooth Index (DMFT) and (dmft) index, for permanent and deciduous teeth respectively. After dental examination, stimulated saliva samples were collected from the subjects and performed und

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Assessment of Neck Circumference Measurement among Type 2 Diabetic Patients in Identifying: Obesity and the Likelihood of Developing Metabolic syndrome.
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Background: Obesity is an evolving major health problem in both developed and developing countries. Traditional obesity indices as body mass index, waist circumference, waist-hip-ratio are well known measures to identify obese subjects, however, neck circumference as an index of upper-body obesity was found to be a simple and time-saving screening measure that can be used to identify obesity and the likelihood of developing metabolic syndrome in type 2 diabetic patients.
Aim: to investigate the relationship of neck circumference (NC) to obesity and metabolic syndrome in Iraqi subjects with type 2 diabetes.
Methods: The study group included 90 type 2 diabetic subjects (48 men and 42 women) aged 30-68 years. The subjects were those w

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
The study of Bacteriocin of Pseudomonas fluorescens and Citrus limon effects against Propionibacterium acnes and Staphylococcus epidermidis in acne patients
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Research was carried out antibacterial of (Citrus limon) juice on Acnevulgaris. Samples were obtained from individuals having (Pimples) by swabbing their faces. Substances natural from plants are promising to treat disease cause Acnevulgaris, the study in vitro biological activity of the juice, as well as bacterocin cultivated and fruits was investigated on two strain bacteria (Propionibacterium acnes, Staphylococcus epidermidis). The new antimicrobial (bacteriocin and Citrus juice) is ongoing search. This study used s juice at different concentrations at (20%, 30%, 40%, 60%, 80% and 100%). The Bacteriocin produced from local P. fluorescens isolates from wound infection and majority of isolates were found to produce crude Bacteriocin were (

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Publication Date
Sun Jun 09 2019
Journal Name
Al-kindy College Medical Journal
The Prevalence of Acetabular Retroversion among Adult Patients Presenting with Hip Pain in Orthopedic Clinic of Al-Kindy Teaching Hospital
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Background: Acetabular retroversion has been proposed to contribute to the development of pain and osteoarthritis of the hip. Conventional anteroposterir (AP) pelvic radiographs may represent a reliable, easily available diagnostic modality.

Objective: To obtained a reproducible technique allowing the anterior and posterior acetabular rims to be visible for assessment

Method: This is a cross-sectional study conducted from December 2015 to March 2017 targeting patients with hip pain in orthopedic clinic of Al-Kindy teaching hospital. The study sample consisted of 100 patients with hip pain who were investigated with Antroposterior pelvic plain x-ray, which was done for all

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Publication Date
Fri Mar 22 2019
Journal Name
Journal Of Pharmaceutical Sciences And Research
Evaluation of the efficacy of caries removal using papain gel (Brix 3000) and smart preparation bur (in vivo comparative study)‏
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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
The chemical composition of some kinds of local soybean Glycine max and its utilization in manufacturing supporting cereal baby foods
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This study was conducted on five kinds of local soybean seeds (Ibaa, Hawija, Taqa.2, Lee74 and Hassan). The chemical analysis results showed that Hawija soybean has the highest percent of protein which was 38-08%, The amino acid percent was also higher than the other kinds(lysine, Thereonine and Tryptopham), and being 389,250,81 mg/gm nitrogen respectively Both amino acids were important for child nutrition. Hawija was selected, being the best for proteins and basic amino acids, and was utilized in preparation of the adjunct baby food formula. Eighteen formulas had been prepared by using soybean flour kind(Hawija), wheat flour kind (Abu gharib) and full fat powder milk (NIDO). Each formula contained 20% protein as recommended by F.A.O, W.

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Publication Date
Mon May 28 2018
Journal Name
Iraqi Journal Of Science
The association of IL-10 (-592A/C) gene polymorphism with progression of Type 2 Diabetes Mellitus in Basrah Province-Iraq
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The study was aimed to investigate the association between IL-10 (-592A/C) gene polymorphism with the progression of type 2 diabeteis mellitus in Basrah Province. This study included (100) subjects (30) person as a control group and (70) patients with T2DM. The patients were distributed as two groups according to Their gender and duration of the disease: group for short duration (≤ 5 years)  and group for long duration( >5 years). Lipid profile and glucose concentrations were measured by COBAS analyzer while IL-10 (-592A/C) gene polymorphism was genotyped by using (RFLP-PCR) technique. CC genotype frequency showed a significant decrease while CA genotype  revealed significant increase ( p≤0.05) in T2DM c

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