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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
Mon Jan 01 2024
Journal Name
Lecture Notes In Civil Engineering
An Image Processing Algorithm to Address the Problem of Stains Merge on Water Sensitive Papers and Its Impact on the Evaluation of Spray Quality Indicators
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Publication Date
Sun Aug 07 2022
Journal Name
Engineering, Technology & Applied Science Research Etasr
The Combined Strengthening Effect of CFRP Wrapping and NSM CFRP Laminates on the Flexural Behavior of Post-Tensioning Concrete Girders Subjected to Partially Strand Damage
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The studies on unbonded post-tensioned concrete members strengthened with Carbon Fiber Reinforced Polymers (CFRPs) are limited and the effect of strengthening on the strain of unbonded pre-stressed steel is not well characterized. Estimating the flexural capacity of unbound post-tensioned members using the design methodology specified in the design guidelines for FRP strengthening techniques of bonded post-tensioned members does not provide a reliable evaluation. This study investigates the behavior of unbonded post-tensioned concrete members with partial strand damage (14.3% and 28.6% damage) and strengthened with CFRP laminates using a near-surface mounted technique with and without U-wrap anchorages. The experimental results show

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
The Combined Effect of Q-Switched Nd:YAG Laser (532 Nm) and Safranin O on the Growth of Pseudomonas Aeruginosaand its Susceptibilityto Antibiotics and Pyocyanin Production
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Twenty five samples out of sixty wound swabs taken from burn patients were identified as P. aeruginosabacteria by conventional methods. Antibiotics susceptibility tests were performed against thirteen antibiotics. P. aeruginosa samples were treated with 0.5 mg/ml of Safranin O solution then irradiated with 532nm Q-switched Nd:YAG laser at four energy densities (0.324, 0.704, 1.380, and 1.831 J/cm2) for different times of 5, 8 and 11 minutes with 5Hz repetition rate. The viability, susceptibility to antibiotic and production of pyocyanin were determined before and after irradiation. The results showed that the number of CFU/ml of P. aeruginosa decreased with increasing the dose of irradiation. Complete killing of cells was observed at 1.8

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Impact of Breast Feeding Duration on the Presence of <i>Candida</i> in Relation to Nonnutritive Sucking Habit among Group of Iraqi Children
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Determination concentrations of cesium -137 in soil and aerosol of city of Ramadi and surrounding areas and the radiation doses caused by inhalation
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Concentrations of P137PCs were measured in 40 samples that have been selected from the surface soil in cities of Ramadi, Fallujah, Heet and surrounding areas. The activity of P137PCs in seven dust storms that hit the area western of city of Ramadi within the period 1/3/2013-1/10/2013 was measured also. The concentration in soil ranges between (below detection level-14.5) Bq.kgP-1P, while it ranges between (7.5-8.8) Bq/kg in the dust storms. The dose due to exposure to the cesium in surface soil was estimated to be ranged between (0.4-7.7) *10P-2P mSv.yP-1P while the effective doses due to inhalation of resuspended P137PCs was about 1.61*10P-8P and the doses caused by inhalation of P137PCs in dust storms is ranging between (8.13-9.54)*10P

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Population Density and Susceptibility of Some Varieties of Potato to Infested by Aphid and Thrips on Spring Plantation in the Middle of Iraq
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Aphid Aphis spp (Hemiptera:Aphididae) and Thrips Thrips spp (Thysanoptera: Thripidae) an economically important pests on several crops in the world and Iraq, that transfer many viruses diseases to it. Field studies were conducted to assessment the population density of these insects and susceptibility of six varieties (Barin, Revera, Divela, Rudlph, Alazata and Pleny) to infestation during 2013 spring season. The results were showed that all Potato varieties were infested by Aphis and Thrips on spring plantation but with different percentage. The Divela variety was higher percentage of infestation and high population density of aphid which averaged 1.47 insect/ leaf while in Alazata was the lower population density which averaged 1.02 in

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Determination of Elastic Moduli and Geotechnical Parameters of the Upper Soil Layer Using Ultrasonic Waves in Al- Jadiriyah Area - University of Baghdad-Iraq
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Analysis and determination of some of the elastic moduli and other geotechnical parameters in the campus of the University of Baghdad performed by using New Sonic Viewer in the field to measure (Vp) and (Vs) velocities as well as the density of the upper soil inside the campus. Seventeen profiles were selected each of (10) m. length distributed randomly inside the university campus to evaluate the top soil properties in addition to the soil profile.
The ultrasonic waves showed two layers of the soil with different velocities of
(Vp) and (Vs). The velocities of p-wave of the first layer ranged from (288-642) m/sec. On other hand the velocities of shear wave (Vs) in the same layer ranged from (88-193) m/sec. In the second layer the v

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Publication Date
Mon Apr 01 2024
Journal Name
Journal Of Krishna Institute Of Medical Sciences University
Study of CD31 IHC expression in dysplastic and malignant lesions of the cervix and its correlation to IHC expression of HPV (16E6 + 18E6)
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Publication Date
Tue Mar 01 2011
Journal Name
Iraqi Journal Of Science
EVALUATION OF THE TOXICITY OF DIFFERENT NICOTINE SULFATE CONCENTRATIONS IN CONTROLLING NYMPHAL INSTARS AND ADULTS OF CABBAGE APHID BREVICORYNE BRASSICAE (L.)(HOMOPTERA: APHIDIDAE)
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Publication Date
Mon Dec 03 2018
Journal Name
The Iraqi Postgraduate Medical Journal
Operative Treatment by Plate and Screws Versus Conservative Treatment of Closed Displaced Fracture of the Mid Third of Clavicle in Adults: Comparative Study
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BACKGROUND: Clavicle fractures are common injuries in young active individuals, the mid third of the clavicle is most commonly fractured part(80% of clavicle fracture) OBJECTIVE: To compare the outcomes of operative and non operative management of displaced and or comminuted closed fracture of the mid third of clavicle in young adults PATIENTS AND METHODS: This prospective observational study of 24 patients of fracture of the mid third of the clavicle was conducted in Alkindy teaching hospital from July 2015 to January 2017 and divided into two groups; one managed by operative treatment with plate and screws and the other by non operative sling immobilization after taking the consent and the patients were seen at 2, 4, 6 weeks,3, 6, and 9 m

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