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 research, the results of the Integral breadth method were used to analyze the X-ray lines to determine the crystallite size and lattice strain of the zirconium oxide nanoparticles and the value of the crystal size was equal to (8.2nm) and the lattice strain (0.001955), and then the results were compared with three other methods, which are the Scherer and Scherer dynamical diffraction theory and two formulas of the Scherer and Wilson method.the results were as followsScherer crystallite size(7.4nm)and lattice strain(0.011968),Schererdynamic method crystallite size(7.5 nm),Scherrer and Wilson methodcrystallite size( 8.5nm) and lattice strain( 0.001919).And using another formula for Schearer and Wilson methodwe obtain the size of the c
... Show MoreThe dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb
... Show MoreContemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom
... Show MoreBackground: Maxillary canines are important aesthetically and functionally, but impacted canines are more difficult and time consuming to treat, the aim of this study is to investigate with multi-detector computed tomography the correlation between the bone density and the upper canine impaction. Material and method: A sample of Unilaterally impacted maxillary canines from 24 patients (19 female, 5 male) who were referred to accurately localize the impacted canines at al- Karkh general hospital were evaluated by a volumetric 3-d images by the multi-detector computed tomography to accurately measure the bone density of the maxillary cortical palate of the maxillary impacted canine side and compare it with the other side of the normally erupt
... Show MoreThe large number of failure in electrical power plant leads to the sudden stopping of work. In some cases, the necessary reserve materials are not available for maintenance which leads to interrupt of power generation in the electrical power plant unit. The present study, deals with the determination of availability aspects of generator in unit 5 of Al-Dourra electric power plant. In order to evaluate this generator's availability performance, a wide range of studies have been conducted to gather accurate information at the level of detail considered suitable to achieve the availability analysis aim. The Weibull Distribution is used to perform the reliability analysis via Minitab 17, and Artificial Neural Networks (ANNs) by approaching o
... Show MoreAbstract:
The achievement of economic and social welfare for individual is the main target to all policies that adopted by all countries worldwide either were economic, social, political or others. The obtaining of education by individuals and especially the higher education is one of the most important determinates in achieving the wellbeing and lasted economic development. This is because via the higher education new fields can be opened in front of individuals in order to get adequate jobs associated with their scientific specialization. This is allowing educated individuals gain higher income that can reduce the gap of income inequality.
Thus, this paper aims to analysis the n
... Show MoreDBN Rashid, International Journal of English Linguistics, 2019 - Cited by 2
The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be
... Show MoreThe aim of this research is to diagnose the impact of competitive dimensions represented by quality, cost, time, flexibility on the efficiency of e-learning, The research adopted the descriptive analytical method by identifying the impact of these dimensions on the efficiency of e-learning, as well as the use of the statistical method for the purpose of eliciting results. The research concluded that there is an impact of the competitive dimensions on the efficiency of e-learning, as it has been proven that the special models for each of the research hypotheses are statistically significant and at a level of significance of 5%, and that each of these dimensions has a positive impact on the dependent variable, and the research recommended
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