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.
Background: Simultaneous and staged guided bone regeneration (GBR) is one of the several surgical techniques that have been developed in the past two decades to regenerate bone and thus to allow implant placement in compromised sites (fenestration and dehiscence). It is a surgical procedure that consists of the placement of a cell-occlusive physical barrier between the connective tissue and the alveolar bone defect. The treatment concept advocates that regeneration of osseous defects is predictably attainable via the application of occlusive membranes, which mechanically exclude non-osteogenic cell populations from the surrounding soft tissues, thereby allowing osteogenic cell populations originating from the parent bone to inhabi
... Show MoreBiofilm formation represents one of the biggest problems facing scientists because of this phenomenon linkage with virulence of bacteria and other clinical environmental problems. In the present study, two clinical isolates,
Escherichia coli, and Staphylococcus aureus were exposed to the non thermal plasma for different intervals of time (1, 2, 4, 8, and 16 min). The biofilm was measured post exposing. It was found that 2 min. exposing to non-thermal plasma reduced the biofilm formation by both clinical isolates significantly. It can be concluded that the ability of S. aureus to form biofilm higher than E. coli and exposing for 2 min to non-thermal plasma sufficient to reduce the biofilm formati
Sawa Lake is considered one of the distinct closed water systems located in the southwestern part of Iraq. In last years, the lake has suffered from a significant decrease in the water depth reached 1.5 m, thus the current study aims to monitor and analyse the change in water level, and identify causes and effect of this change on the lake hydrochemical properties by using analyzing cations and anions with the assistance of sub bottom profilers technique as well as obtained information from scientific diving.
The results revealed that the lake had an equilibrium state between feed up and withdrawal water as well as evaporation during history. In spite of the high evaporation rates in the region, thi
... Show MoreThe evaluation of the Nfayil limestones in Bahr Al-Najaf Depression as construction materials was done on 15 sites distributed over a region. The study included field and laboratory aspects. The field side included collecting information about the study area and samples. As for the laboratory side, laboratory tests were conducted to study the thermal conductivity of samples by a device called Lee’s disc in the Tikri University. The thermal conductivity results ranged between 2.34 and 0.27. The rocks are of high thermal insulation at low temperatures and low insulation at high temperatures according to the specifications of the suitability of limestone for thermal conductivity standards (ASTM C 1057-03-2010).
Susceptibility to the pandemic coronavirus disease 2019 (COVID-19) has recently been associated with ABO blood groups in patients of different ethnicities. This study sought to understand the genetic association of this polymorphic system with risk of disease in Iraqi patients. Two outcomes of COVID-19, recovery and death, were also explored. ABO blood groups were determined in 300 hospitalized COVID-19 Iraqi patients (159 under therapy, 104 recovered, and 37 deceased) and 595 healthy blood donors. The detection kit for 2019 novel coronavirus (2019-nCoV) RNA (PCR-Fluorescence Probing) was used in the diagnosis of disease.
Because of their Physico‐chemical characteristics and its composition, the development of new specific analytical methodologies to determine some highly polar pesticides are required. The reported methods demand long analysis time, expensive instruments and prior extraction of pesticide for detection. The current work presents a new flow injection analysis method combined with indirect photometric detection for the determination of Fosetyl‐Aluminum (Fosetyl‐Al) in commercial formulations, with rapid and highly accurate determination involving only construction of manifold system combined with photometric detector without need some of the pre‐treatments to the sample before the analysis such a
Osteoarthritis (OA) is a disease of human joints, especially the knee joint, due to significant weight of the body. This disease leads to rupture and degeneration of parts of the cartilage in the knee joint, which causes severe pain. Diagnosis of this disease can be obtained through X-ray. Deep learning has become a popular solution to medical issues due to its fast progress in recent years. This research aims to design and build a classification system to minimize the burden on doctors and help radiologists to assess the severity of the pain, enable them to make an optimal diagnosis and describe the correct treatment. Deep learning-based approaches, such as Convolution Neural Networks (CNNs), have been used to detect knee OA usin
... Show MoreEight-hydroxyguanosine (8-OHdG) is considered as one of the principle forms of oxygen radicals that stimulated the oxidative stress and has been extensively utilized as a biomarker for oncogenesis. The primary goal of the present study was to investigate the alteration in the levels of 8-OHdG, antioxidant profile and proinflammatory cytokines levels in patients with lung carcinoma. Blood samples were collected from 40 cases with lung cancer (stage III) admitted before the treatment, for health examination at the Nanakaly Hospital in Erbil city and 45 healthy samples of controls with ages ranging between 38-69 years for both groups. Circulating concentration of 8-OHdG, tumor necrosis factor and interleukin-6 were evaluated by
... Show MoreThe current study looked into heavy metal poisoning of the Euphrates river which runs from Al-Kifl to Kufa in Iraq. One of the goals of this research was to determine the pollution levels and the contamination sources. We looked at six heavy metal (Cd, Pb, Zn, Cr, Fe, and Mn) characteristics in sediment, taking samples from six sites along the Euphrates every season from March 2020 to January 2021. To assess pollution levels, three indices were chosen: enrichment factor (EF), geo-accumulation index (I-geo) and contamination factor (CF). According to EF, the Cd and Pb elements recorded considerable enrichment, very high enrichment and extremely high pollution at practically all sites in four seasons, while the remainder of the HMs recorde
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