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.
According to Chandra Survey Observatory Near-Asteroid Belt Comets, the solar wind's contact with the comet produces a variety of spectral characteristics. The study of X-ray spectra produced by charge exchange is presented here. The spectrum of a comet can reveal a lot about its composition. This study has concentrated on the elemental abundance in six different comets, including 17P/Holmes, C/1999T1, C/2013A1, 9p/Temple1, and 103p/Hartley2 (NEAT). Numerous aspects of the comet's dynamics allow it to behave in a unique manner as it gets closer to the Near-Asteroid Belt. These characteristics are being examined, and some studies are still ongoing. The computations allow us to observe, for instance, how the composition of
... Show MoreThe maintenance of the diesel engine parts in any electric power station contains many problems that lead to stopping. Several reasons lead to such problems; these reasons should be analyzed and evaluated in order to eliminate their effects. This paper is based on evaluation of the main causes that lead to diesel engine injector failure as a main part of electric power stations, using fault tree analysis (FTA). The FTA is the most broadly utilized strategies in the industrial area to perform reliability analysis of complex designing frameworks. A fault tree is a logical representation of the relationship of basic events that lead to a given unwanted event (i.e., top event).
Starting with introducing the FTA and how it could be uti
... Show MoreUltraviolet spectrophotometric studies for antibiotic (amino glycoside) derivatives including, Neomycin, Streptomycin, Gentamycin and Kanamycin with special reagents, which are benzoyl chloride; benzene sulfonyl chloride, toluenesulfonyl chloride and phthalic anhydride were made. Amino glycosides derivatives were followed through measurements of the ultraviolet absorbance (A) from which the absorptivity (ε) of the complexes was deduced and molar absorbances using Ultraviolet for products and calculate the number of reagents molecule that combine to amino glycosides.
Hypocrisy is found in various aspects of life, whether in religion, politics, or social parts. Hence, some of the church's hypocrisy is an outcome of different ups and downs in life. Starting with the problem in the novel, some of the hypocritical pastors engaged in an immense role in affecting the folk's lives because they persuaded people that God ordered them to do so. To accomplish their personal interests, the abusive monks disguise their verbal speech, smiles, and fine clothes like mild sheep to delusional followers, leaving them with guilt, shame, and spiritual scars. The present study aims to examine the hypocrisy and heresy of the church as portrayed in Okezie Nwoka's novel entitled God of Mercy. It reflects the source of
... Show Moreالزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .
ان انفاق الاموال المتحصلة من فريض
... Show MoreThe transformational leaderships in all organizations consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.
The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached
... Show MoreThe current research aims to identify the impact of the (Landa) model on acquiring grammatical concepts among students of the College of Administration and Economics, University of Baghdad, and to achieve the research goal, the researcher has set the following hypotheses: There are no statistically significant differences at the level of significance (0.05) between the average degrees Students of the experimental group who studied the Arabic language according to the (Landa) model and the marks of the students of the control group who studied the same subject in the usual way in the post test, there are no statistically significant differences at the level of significance (0.05) in the average differences between the test scores before and
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Building Information Modeling (BIM) is becoming a great known established collaboration process in Architecture, Engineering, and Construction (AEC) industry. In various cases in many countries, potential benefits and competitive advantages have been reported. However, despite the potentials and benefits of BIM technologies, it is not applied in the construction sector in Iraq just like many other countries of the world. The purpose of this research is to understand the uses and benefits of BIM for construction projects in Iraq. This purpose has been done by establishing a fr |
Improved Merging Multi Convolutional Neural Networks Framework of Image Indexing and Retrieval