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
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Future of Educational Management Reform in Ibn Ashour Vision of Purposes and the Objectives Of The Kingdom's Vision 2030
...Show More Authors

The study aims at explaining the extent to which the principles of educational management reform contribute to Ibn Ashour in achieving educational management reform and the extent to which the pillars of the Kingdom's Vision 2030 in the field of Education in achieving the educational management reform. The study also aims to provide a future vision of what the educational administrative reform and its results should be in the Kingdom during the next ten years. To achieve the goals of the study, the researcher followed two approaches: on the theoretical side, he relied on applying the content analysis method. As for the applied side, the researcher adopted the Delphi method by two questionnaires to ask (36) participants from the experts a

... Show More
View Publication Preview PDF
Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Production of Methyl Ester (Biodiesel) from Used Cooking Oils via Trans-esterification process
...Show More Authors

Used cooking oil was undergoing trans-esterification reaction to produce biodiesel fuel. Method of production consisted of pretreatment steps, trans-esterification, separation, washing and drying. Trans-esterification of treated oils was studied at different operation conditions, the methanol to oil mole ratio were 6:1, 8:1, 10:1, and 12:1, at different temperature 30, 40, 50, and 60 º C, reaction time 40, 60, 80, and 120 minutes, amount of catalyst 0.5, 1, 1.5, and 2 wt.% based on oil and mixing speed 400 rpm. The maximum yield of biodiesel was 91.68 wt.% for treated oils obtained by trans-esterification reaction with 10:1 methanol to oil mole ratio, 60 º C reaction temperature, 80 minute reactio

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effectiveness of the organization and its role in achieving the requirements of Strategic success: A survey study of the opinions of a sample of workers at the Asia Telecom Company in Baghdad
...Show More Authors

The research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
Find recommended a number o

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Impact of Elements of the Ancient Iraqi Heritage in the Gallery of the Iraqi Natural History Museum: محمود حسين عبد الرحمن
...Show More Authors

  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the Auditor in Confirming the Integrated Reports - An Exploratory Study on a Sample of External Auditors in Iraq-
...Show More Authors

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Sep 07 2020
Journal Name
Environmental Science And Pollution Research
The biosorption of reactive red dye onto orange peel waste: a study on the isotherm and kinetic processes and sensitivity analysis using the artificial neural network approach
...Show More Authors

View Publication
Scopus (33)
Crossref (28)
Scopus Clarivate Crossref
Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Testing of a Potentially Used Antiseptic Consists of Povidon Iodine, Hydrogen Peroxide and Aloe Vera
...Show More Authors

In this study a new antiseptic was formulated and tested to match the effectiveness against microorganisms. The formulation consisted of Povidone - Iodine (PVP-I) (10%), H2O2 (3%) and Aloe Vera gel (pure). Different ratios of these materials were prepared within the acceptable range of pH for an antiseptic (3-6). The prepared samples were tested. The In Vitro test was performed by using four bacteria, two were Gram-Positive (Staphylococcus aureus and Bacillus cereus) and two were Gram-Negative (Escherichia coli and Pseudomonas aeruginosa). The new antiseptic showed 100% killing rate for E. coli, Ps. aeruginosa and S. aureus and 96.4667% killing rate for B. cereus. When the new antiseptic was compared with two common

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Tue Jun 21 2022
Journal Name
Journal Of Planner And Development
Evaluation of some indicators of urbanization in the city of al-Qaim in the Iraqi province of Anbar
...Show More Authors

Urban Balance is one of the important indicators that leads to an assessment of the urbanization process in a particular country  , province or even a city that is multi-centered. By examining  the data related to Anba  province, it was found that the value of this indicator is equal to 0.96, which is less than the absolute one, and therefore the urbanization in the province is distributed collectively  

The development of a mathematical or statistical model for estimating urban growth is a complex process due to the overlap between indicators or variables that can be adopted to calculate estimate growth rates Al-Qaim city has been considered as an example to develop a statistical method by which changes

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 05 2021
Journal Name
International Journal Of Research In Social Sciences & Humanities
THE SCIENCES OF THE QUR’AN IN THE INTERPRETATION OF A BRIGHTENING OF THE QUR’AN BY AL-TALAQANI
...Show More Authors

The paper deals with the study of the sciences of the Qur’an according to the interpreter, Ayatollah Sayyid Mahmoud al-Talaqani, a religious jihadist figure from Iran. He is the author of the exegesis (Ishraq from Al-Quran), which consists of six parts, which he wrote inside the prisons of the Shah and in exile. Mr. Al-Talaqani agreed with some of the commentators in his positions on the sciences of the Qur’an, and some of them disagreed with others.

Preview PDF
Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Symbolism in Nathaniel Hawthorne’s The House of the Seven Gables
...Show More Authors

Nathaniel Hawthorne is famous for his psychological and moral themes. He is also famous for using symbolism in presenting his poignant themes of sin and its consequences. This research paper studies the use of symbols in Hawthorne's The House of Seven gables as an example of his general use of symbolism in his novels. The general pattern of Hawthorne's symbolism is that he presents one major symbol that embodies the main idea, and supports it with a number of minor symbols that develop and elucidate it. In The House of the Seven Gables, the major symbol is the house itself, which stands for corruption, evil, and the injustice of the past. This symbol is supported by such secondary symbols as the heart, the fountain, the

... Show More
View Publication Preview PDF