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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
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Effects of Caper (Capparis Spinosa) and Acetic Acid on Lipid Profile and Protein Concentration in the Serum of Albino Mice
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     This study aimed to determine the effects of alcoholic and aqueous extracts of caper (Capparis Spinosa) and acetic acid on serum lipid profile and proteins levels in mice.  Sixty adult mice with an average weight of 24±4 g grams were divided into four groups (15 mice for each). The first group (G1) was administrated daily with an oral dose of caper alcoholic extract (200 mg/kg) for 28 days. The second group (G2) was administrated daily with an oral dose of caper aqueous extract (200 mg/kg) for 28 days. The third group (G3) was administrated with a daily dose of 10 % acetic acid  (2 ml/kg) for 28 days. The fourth Group (G4) was administrated daily with distilled water for 28 days, as a control

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification of Bacterial Strains Isolated from Patients with Urinary Tract Infection and the Role of Plasmids in their Antibiotic Resistance
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  One hundred fifty bacterial strains were isolated from patients with urinary tract infections (UTIs). They were belong to ten different species of gram-negative bacteria and to two genera of gram–positive bacteria. E. coli was the major causative agent and comprise 40% of all cases. Klebsiella pneumoniae and Proteus mirabilis were second and third with 18.67% & 18.0% respectively. Other gram-negative bacteria were belong to the genera Enterobacter, Acinitobacter, Pseudomonas, Citrobacter and Serratia. Ten cases (6.67%) were caused by genus Staphylococcus and seven (4.66%) were caused by Streptococcus. Out of the 150 positive cases, 96(64%) were from female patients, while 54(36%) were from males. High percentage of all

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Publication Date
Mon Mar 07 2022
Journal Name
International Journal Of Environmental Research And Public Health
Efficacy of MMP-8 Level in Gingival Crevicular Fluid to Predict the Outcome of Nonsurgical Periodontal Treatment: A Systematic Review
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Purpose: To explore whether baseline matrix metalloproteinase (MMP)-8 level in gingival crevicular fluid (GCF) (exposure) can predict the outcome (reduction in probing pocket depth (PPD) (outcome)) of nonsurgical periodontal therapy (NSPT) (manual or ultrasonic or both) in patients with periodontitis (population/problem) after 3 months. Methods: Six databases (PubMed, Cochrane library, ProQuest, Ovid, Scopus, EBSCO) were searched for relevant articles published until 30 July 2021. Retrieved articles were passed through a three-phase filtration process on the basis of the eligibility criteria. The primary outcome was the change in PPD after 3 months. Quality of the selected articles was assessed using Cochrane Risk of Bias tool (RoB2

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Synthesis, Characterization, Antimicrobial and Theoretical Studies of V(IV),Fe(III),Co(II),Ni(II), Cu(II), and Zn(II)Complexes with Bidentate (NN) Donar Azo Dye Ligand
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The new 4-[(7-chloro-2,1,3-benzoxadiazole)azo]-4,5-diphenyl imidazole (L) have been synthesized and characterized by micro elemental and thermal analyses as well as 1H.NMR, FT-IR, and UV-Vis spectroscopic techniques. (L) acts as a ligand coordinating with some metal ionsV(IV), Fe(III), Co(II), Ni(II), Cu(II), and Zn(II). Structures of the new compounds were characterized by elemental and thermal analyses as well as FT-IR and UV-Vis Spectra. The magnetic properties and electrical conductivities of metal complexes were also determined. Study of the nature of the complexes formed in ethanol following the mole ratio method.. The work also include a theoretical treatment of the formed complexes in the gas phase, this was done using the (hyperch

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
The Effect of MHD on a Longitudinal Flow of a Fractional Maxwell Fluid between Two Coaxial Cylinders
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      In this paper fractional Maxwell fluid equation has been solved. The solution is in the Mettag-Leffler form. For  the corresponding solutions for ordinary Maxwell fluid are obtained as limiting case of general solutions. Finally, the effects of different parameters on the velocity and shear stress profile are analyzed through plotting the velocity and shear stress profile.

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Localization of employee salaries and its impact on the deposits banks: (a sample of Iraqi private banks)
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The research problem consisted in answering the question that revolves around what is the impact of localizing employees’ salaries on bank deposits, and did it lead to an increase in their size? The research also aimed to nominate some initial solutions to improve the role of salary localization, in terms of reviewing the concept of electronic payment systems, its tools and channels, and then identifying the concept of salary localization, its importance, objectives and obstacles to its application, and then analyzing the reality of the state of localization of salaries and bank deposits to banks, the research sample for the period (2017- 2021), and the use of the statistical program (SPSS V25) to test the research hypotheses. The stud

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Impact of Cooperative Training of EFL Student Teachers on their Teaching Performance and Attitude toward Teaching
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Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payments system and its relationship to the effectiveness of commercial banks: Applied Research
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      That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The effect of managerial Process Reengineering on organizational citizenship Applied research on Electronic Industries Company
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ABSTRACT

The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.

Answers were analyzed to reach the final results through the use of a number of statistical methods via

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
LA LITTÉRATURE RÉDUCTIBLE Analyse critique de l’exploitation du texte littéraire dans Le « Mauger Bleu »
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RÉSUMÉ                                                    

            LeMauger Bleu est une méthode emblématique de l’enseignement traditionnel, qui présente une littérature française riche et patrimoniale, et dont l’objectif est de faciliter l’accès au texte par le vocabulaire et la grammaire et d’étendre la culture générale et littéraire de l’apprenant. La démarche (traditionnelle) est toujours la même : le texte, le vocabulaire et la grammaire, la traduct

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