Preferred Language
Articles
/
jeasiq-1257
Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
A Study of the Association Between IL-17 and HOMA-IR in Iraqi Type 2 Diabetic Patients
...Show More Authors

Type 2 Diabetes Mellitus (T2DM) is the furthermost common form of DM which is identified by hyperglycemia, insulin resistance, and relative insulin deficiency. This study aims to detect the role of interleukin-17 (IL-17) in patients with T2DM compared with the healthy control and to investigate the relationship between IL-17 and insulin resistance. The study involved 50 Iraqi T2DM patients, randomly selected with an age range of 33-71 years .For the purpose of comparison, 30 Iraqi healthy persons with an age range of 33-71 years were also included. Patients and control groups were characterized in terms of gender, age, body mass index (BMI), homeostatic model assessment-insulin resistance(HOMA-IR),fasting serum glucose (FSG) and lipid pr

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Crossref
Publication Date
Sun Jul 12 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
RISK MANAGEMENT AND ITS REFLECTION ON THE QUALITY OF MUNICIPAL SERVICE, CASE STUDY IN SALAHALDDIN SEWERAGE DIRECTORATE
...Show More Authors

The current research aims to identify the risk management and its impact on the quality of service in the Salahalddin Sewerage Directorate, This is due to the great impact that the service provided by this institution plays in preserving health and the environment in the community, which has faced many administrative challenges, problems and issues as a result of the rapid and continuous environmental changes, and therefore, the adoption of administrative concepts such as risk management and knowledge of their impact on the quality of the municipal service is necessary to reach this service To the required levels. To achieve the research objectives, two main hypotheses have been formulated, the first of which is to find the extent of the li

... Show More
View Publication
Crossref
Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Active Compounds in Equisetum arvense L. and their Inhibitory Effects on Growth of Some Pathogenic Bacteria
...Show More Authors

This research has been performed on the vegetative parts of the

Horsetail Equisetum arvense L.  v.ilich  grows    naturally  in  Haj Umran , north    of   Iraq , to determine and estimate some   active chemical    compounds ,  besides   studyi ng  their inhi bitory  effe(;tS upon    some  urinary  tracts infections (UTI) bacteria    through  the

investigation on the  inhibitory effects of water and ethanolic extracts of this plant .

The results revealed presr.:nr.:t: of some active chemical compounds   such as: tannins, saponins, resins,

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparative Anatomical and Histological Study of the Stomach in Two Iraqi Birds (Columba palumbus and Tyto alba)
...Show More Authors

The present study aimed to investigate the anatomical and histological, aspects of the stomach in two different Iraqi birds, (common wood pigeon, Columba palumbus (herbivorous) and the barn owl, Tyto alba (carnivorous). Stomach in the two studied birds IS divided into two parts, glandular or true stomach (proventriculus) and the muscular stomach or gizzard (ventriculus). Proventriculus in the common wood pigeon appeared as fusiform shaped tube and separated from the gizzard by isthmus while in the barn owl, it was pearsshaped , wider and shorter than that of the common wood pigeon and not separated from the gizzard by isthmus. In common wood pigeon, gizzard appeared as biconvex lens lining with yellowish green tissue, the koilin , while

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study The Lung-Protective Effects of Riboflavin and Cyanocobalamin Against Lung Toxicity-Induced by Cyclophosphamide in Rats
...Show More Authors

Cyclophosphamide (CP) is a cytotoxic alkylating agent it's used associated with different side effects including lung toxicity. Vitamin B2 and vitamin B12 have lung-protective effects. This study was designed to evaluate lung-protective effects of both vitamins against lung toxicity induced by cyclophosphamide. seventy healthy adult albino male and female rats divided into seven groups each group containing ten rats were used in the present study and treated for seven days. On day eight rats were sacrificed and serum was obtained for glutathione and total antioxidant capacity measurement and lung extracted for immunohistochemical study; both vitamins significantly (P<0.05) increased glutathione and total antioxidant capacity in compar

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Dec 26 2018
Journal Name
Iraqi Journal Of Science
The Real and Imaginary Volume Integrals in Spherical-Statistical Optical Potential of Neutron scattering from 56Fe nuclei
...Show More Authors

A spherical-statistical optical model (SOM) has been used to calculate and evaluate the neutron interaction with medium nuclei (40 ). Empirical formulae of the optical potentials parameters are predicted with minimize accuracy compared with experimental bench work data. With these optical formulae an evaluation of the shape and compound elastic scattering cross-section of interaction neutrons with 56Fe nuclei at different energy range (1-20) MeV has been calculated and compared with experimental results. Also, volume integrals for real and imaginary potential energies have been evaluated and matched with the standard ABAREX code. Good agreements with have been achieved with the available experimental data.

View Publication Preview PDF
Publication Date
Mon Feb 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Remineralizing Toothpastes on Enamel Surface Roughness after Hybrid Laser Bleaching (An In vitro Study)
...Show More Authors

Background: one of the complications of power bleaching is surface roughness of enamel which increases the possibility of post bleaching teeth discoloration. The aim of the present study is to evaluate the effect of toothpaste containing nano hydroxyapatite, NovaMin and kin sense fluoride on surface roughness of human tooth enamel after laser bleaching with 35% hydrogen peroxide bleaching gel. Materials and Methods: Twenty human enamel incisors were cleaned and their labial surface polished up to #1200, then categorized into four equal groups; first group kept without bleaching as a control group, while the remaining three experimental groups were bleached with 35% hydrogen peroxide, and each group treated with a restore paste containing o

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Engineering
The Efficiency of Belled Piles in Multi-Layers Soils Subjected to Axial Compression and Pullout Loads: Review
...Show More Authors

Multi-belled piles are piles with enlarged ends; these piles have one or further bells at the lower third part of the pile. These piles are suitable for many soils with problems such as softening clay, the variation of groundwater table, expansive soils, black cotton soil, and loose sand. The current study reviewed the behavior of belled piles in multi-layer soils subjected to axial compression and pullout loading. The review covered the experimental and theoretical works on belled piles in multi-layered soils. These piles were subjected to static and dynamic loadings in compression and pullout cases. Most theoretical results focused on software such as PLAXIS 3D. The axial load applied on the piles comes from the upper

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Bactericidal Effect of CO2 Laser on Pseudomonas aeruginosa Isolated from Wound and Burn Infections, In-Vitro
...Show More Authors

A total of 60 cotton swabs are collected from patients suffering from burn wound and surgical site infections admitted to Baghdad Teaching Hospital and Burn Specialist Hospital in Baghdad city during 9/2013 to 11/2013. All cotton swabs are cultured initially on blood agar and MacConkey agar and subjected for standard bacteriological procedures for bacteriological diagnosis. Twenty samples out of sixty are identified as Pseudomonas aeruginosa by conventional methods. The results of antibiotic susceptibility test illustrate that the antibiotics resistance rate of Pseudomonas aeruginosa isolates is as follows:100% (2020) for ceftriaxone, cefepime and carbencillin, 70% (14/20) for amikacin, 65%(13/20) for tobramycin, ceftazidim and gentamycin,

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Feb 24 2025
Journal Name
Journal Of Physical Education
The Effect of Compound Exercises Using Added Relative Weights On Some Physical Abilities In Young Soccer Players
...Show More Authors

View Publication