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.
In this paper an atmometer apparatus were used in the greenhouses for estimating reference evapotranspiration values. Experimental work was conducted in the agriculture research center in the College of Agriculture-University of Baghdad west of the city of Baghdad. One atmometer was used in eggplant greenhouse and in cucumber greenhouse through the winter growing season 2013-2014. FAO Penman-Monteith equation was applied outside the greenhouse and used only 65% from the value of ETo in the greenhouses for estimating the reference evapotranspiration in the greenhouse. Moreover, Penman-Monteith equation was applied in greenhouses for the evaluating the performance of the atmometer. The results show that the erro
... Show MoreThis work describes the inhibition effect of different concentration of an aqueous extract of Peganum harmala seed on the corrosion of carbon steel in 3.5 % sodium chloride solution using potentiostatic polarization techniques at the temperature range of 25°C to 55°C. The result show that inhibition efficiency increased with increasing concentration of the inhibitor extracts and temperature. The adsorption of inhibitor on carbon steel surface was fit into Langmuir adsorption isotherm. Kinetic and thermodynamic parameters governing the corrosion and adsorption process were calculated and discussed.
Alice Walker (1944) ranks among the greatest American writers of the twentieth century. Through her novels Meridian and the color Purple, Alice outlines many issues concerning the effect of authoritarian thinking upon its often innocent victims, and the possibility of meaningful, productive resistance. Walker's texts aim at giving a voice to those who have no voice especially those poor, rural black women who are robbed of power and the right to make decisions about their own lives by a range of forces standing against them. These texts also aim at clarifying how Walker's female protagonists, Meridian and Celia try to free themselves from oppression, misery , fear and underestimation
... Show MoreThe fish assemblage structure in Al-Huwaizah marsh, southern of Iraq was assessed. Fish samples collected monthly by different fishing means from period December 2017 to November 2018. A total of 28959 individual of fish belonging to 9 families and 19 species were collected, 11 of them of native species and 8 of alien
species. The numerical dominance index value (D3) of the highest three abundant species comprised 74.26% of the total fish caught, included Planiliza abu (Al-Keshny) 38.2% ; Coptodon zilli (Tilapia red abdomen) 29.41% and Carassius auratus (Prussian carp) 6.65%. The total weight of fish caught 2,190,680 tan, highest weight 312,242kg achieved in July, while lowest weight 41,590 kg found in&nb
The major mortality factor for women globally is breast cancer, and current treatments have several adverse effects. Hesperetin (HSP) is a flavone that occurs naturally with anti-tumor capabilities and has been investigated as a potential treatment for cancer. This study aimed to investigate the cytotoxic and anti-malignant potential of HSP on breast cancer cells (BT-474) and normal cells (MCF-10a). The results indicated that HSP has dose-dependent cytotoxicity in BT-474 and MCF-10a cells. The elevated concentration of HSP lowered cell viability and proliferation. The half-maximal inhibitory concentration (IC50) of HSP in BT-
An optimization study was conducted to determine the optimal operating pressure for the oil and gas separation vessels in the West Qurna 1 oil field. The ASPEN HYSYS software was employed as an effective tool to analyze the optimal pressure for the second and third-stage separators while maintaining a constant operating pressure for the first stage. The analysis involved 10 cases for each separation stage, revealing that the operating pressure of 3.0 Kg/cm2 and 0.7 Kg/cm2 for the second and third stages, respectively, yielded the optimum oil recovery to the flow tank. These pressure set points were selected based on serval factors including API gravity, oil formation volume factor, and gas-oil ratio from the flow tank. To impro
... Show MoreThe Present Work includes the study of the population dynamics of Armadillidium vulgare in AL- Jadiriya region in Baghdad. Monthly samples were collected using a quadrat 0.0625 m2 from November 2007 to November 2008.. The population density of A.vulgare, ranged from 880 ind/m2 in May to251 ind/m2 in January respectively. This species showed high aggregation dispersion in the study area. The sex ratio showed that the number of females were more than that of males and significantly differd (P < 0.05) during the reproductive months. Furthermore, it was found that the juveniles of species were present at most time of the year, But the large sized groups have been observed during summer and spring. And showed a positive linear correlations betwe
... Show MoreIsotope tracer methods were used to determine flow paths, recharge areas, and relative age for groundwater in the Ameriyat Al- Falluja Al-Anbar governorate. The isotope of surface water and groundwater in the Ameriyat Al- Falluja area was assessed using a stable isotope technique. Data stable isotope parameters (2H and 18O) for three surface water and five groundwater samples were detected. The comparison of hydrogen and oxygen isotope compositions between groundwater and Euphrates River water demonstrated that the composition of the hydrogen and oxygen isotopes from Euphrates River matched that of the local meteoric water. This indicated that rainfall is the primary source of the river wate
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