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 Dec 30 2019
Journal Name
College Of Islamic Sciences
Military incidental messages In Andalusia until the end of the sixth century AH
...Show More Authors

The Arab literature in Andalusia was distinguished by its special nature, in addition to the distinction of its influencing rhythm in our souls, it represents the natural extension of the Arab-Islamic civilization in Morocco, that civilization that collapsed with insecurity and stability and the exit of Muslim Arabs from those countries and the defeat of Muslims, their civilization has ceased, and only remains of them witnessing For its leaders in a safe and stable life, but literature in Andalusia underwent many experiences that express the lives of Arab Muslims there, especially what distinguished the Andalusian Muslims from their many battles and conquests, but they did not suffer as their support during the fall of Andalusia and the

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Level of Entrepreneurial Orientation: Analytical Research in the National Security Advisory
...Show More Authors

The current research aims to measure the level of entrepreneurial orientation and its dimensions (creativity, independence, proactivity, risk tolerance, and achievement) in the National Security Chancellery, as its importance and role in guiding senior leaders of the chancellery to make strategic decisions with high quality in various Iraqi concerns, more specifically the security aspect. The data was collected from 94 individuals (the research sample) from the research community (120) individuals at different administrative levels and intentionally where the questionnaire was adopted as a main tool for data collection and the primary data was analyzed through descriptive and inferential statistical methods (arithmetic mean, standard dev

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Aesthetic employment of alliteration between the realistic and the fantasy in animated films
...Show More Authors

When a person found himself in a life he did not understand، he tried to create in his imagination powers and gods that tried to protect him from his ignorance of that world، and when he was reassured internally through those fantasy creatures when he made them the greatest protector and the source of his existence and his being، he began to weave myths and myths until he created his reality that he did not have. Any hint، and when we go back to the mechanism of embodying those myths، myths and fantasias in which he lived، we will find that the first building blocks were written on the walls of the caves in which he lived during that period. And when his thought developed and thus his expressive means developed، he began to embody

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of the Teacher in Facing Intellectual Extremism among High School Students
...Show More Authors

The study aimed to identify the role of the teacher in confronting intellectual extremism in high school students, and identify the differences of statistical significance in the role of teacher in confronting intellectual extremism in secondary school students according to gender variable (males, females) and the duration of service (less than 5 years more than 5 years), the sample was consisted of (100) teachers with (50) male  and (50) female in the city of Bayaa, Dora and Sadiya, the measure of intellectual extremism was applied by the researcher, and the study reached a role of the teacher in facing the intellectual extremism at Secondary school students, and the existence of differences of statistical significance in the role

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Employing the Psychological Dimension of Sound in the Cinematic Film: أنور عبد شاطي
...Show More Authors

         This research deals with the audio part of the cinematic film, which is the sound and its elements inside the space of the cinema picture. It also deals with the psychological side of the sound and the effects made by the sound on the audience through the carefully studied use of the film maker in employing the sound and the picture. For the importance of this element, most of the directors were aware of the seriousness that sound causes to the cinematography, and consequently working as a whole such as the  indications, meanings, symbols, metaphors ,transitions…etc. The research included the methodological framework which consists of the research problem, in which the researcher ma

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
2nd International Conference On Engineering & Science
Comparative on-grid solar systems winter performance analyses of different PV technologies in Baghdad weather
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Modeling and Simulation for Performance Evaluation of Optical Quantum Channels in Quantum key Distribution Systems
...Show More Authors

In this research work, a simulator with time-domain visualizers and configurable parameters using a continuous time simulation approach with Matlab R2019a is presented for modeling and investigating the performance of optical fiber and free-space quantum channels as a part of a generic quantum key distribution system simulator. The modeled optical fiber quantum channel is characterized with a maximum allowable distance of 150 km with 0.2 dB/km at =1550nm. While, at =900nm and =830nm the attenuation values are 2 dB/km and 3 dB/km respectively. The modeled free space quantum channel is characterized at 0.1 dB/km at =860 nm with maximum allowable distance of 150 km also. The simulator was investigated in terms of the execution of the BB84 prot

... Show More
Scopus (5)
Crossref (5)
Scopus Crossref
Publication Date
Fri Nov 29 2024
Journal Name
Chemical Engineering Research And Design
Comprehensive review of severe slugging phenomena and innovative mitigation techniques in oil and gas systems
...Show More Authors

View Publication Preview PDF
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
ORGANIZATION OF MEMORY CHIPS IN MEMORY SYSTEMS THAT HAVE WORD SIZE WIDER THAN 8-BIT
...Show More Authors

This paper presents a method to organize memory chips when they are used to build memory systems that have word size wider than 8-bit. Most memory chips have 8-bit word size. When the memory system has to be built from several memory chips of various sizes, this method gives all possible organizations of these chips in the memory system. This paper also suggests a precise definition of the term “memory bank” that is usually used in memory systems. Finally, an illustrative design problem was taken to illustrate the presented method practically.

Publication Date
Sun Sep 21 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
PURIFICATION OF PHYTASE PRODUCED FROM A LOCAL FUNGAL ISOLATE AND ITS APPLICATIONS IN FOOD SYSTEMS
...Show More Authors

View Publication