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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
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Role of School in Promoting Intellectual Security of Students in Qurayyat Governorate
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The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating The Performance of Public Companies in The Light of Financial Indicators Case study of the General Company for Drugs and Medical Supplies/ Samarra – Iraq For the period (2014-2019)
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The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Humanize nature in the poetry of childhood in Iraq (2003-2015)
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That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF PROMOTIONAL MIX ELEMENTS IN ENHANCING COMPETITIVE ADVANTAGE: GENERAL COMPANY FOR THE MANUFACTURE OF PHARMACEUTICALS AND MEDICAL SUPPLIES IN SAMARRA / CASE STUDY.: THE ROLE OF PROMOTIONAL MIX ELEMENTS IN ENHANCING COMPETITIVE ADVANTAGE: GENERAL COMPANY FOR THE MANUFACTURE OF PHARMACEUTICALS AND MEDICAL SUPPLIES IN SAMARRA / CASE STUDY.
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The research is based on a statement of the effect and nature of the relationship of elements of promotional mix represented by (advertising, personal selling, sales promotion, public relations and direct marketing) as the independent variable in the dependent variable represented in the competitive advantage in the General Company for the manufacture of medicines and medical supplies Samarra. Analytical descriptive in the theoretical side, through the use of a number of literature from scientific sources (books, research and studies published in Arab and foreign magazines) was also relied on the methodology of the case study in the practical side, Data collection using the questionnaire tool, which was designed using the triangular Like

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of TD-ABC approach in decreasing of cost per unit: Applied study in the General company of Hydraulic Industries \ Plastic Factory
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The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Semi-Active Damping of Mechanical Vibrating Systems Using Variable Stiffness Actuator
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      In this research, a variable stiffness actuator is proposed to enhance the damping of the mechanical vibrating system. The frequency response analysis of the vibrating system is dependant in order to analyze and synthesis this semi-active damping, where the suggested process is using active filter to estimate the present frequency of the vibration system, and this will limit the value of the stiffness of the vibrated system. Two active filter s are needed, low-pass-filter (LPF) to choose the higher stiffness of the actuator at small frequencies as well as more damping and high-pass-filter (HPF) to choose the lower stiffness of the actuator at high frequencies as well as more damping, and so

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Publication Date
Sat Dec 17 2022
Journal Name
Journal Of Al-ma'moon College
Simulation and Implementation of SNR Measurement processor for Adaptive Communication Systems
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Publication Date
Tue May 10 2022
Journal Name
European Scholar Journal (esj)
MODELING AND COMPARISON OF CLOSED-LOOP AND OPENLOOP ADAPTIVE OPTICS SYSTEMS
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Astronomers have known since the invention of the telescope that atmospheric turbulence affects celestial images. So, in order to compensate for the atmospheric aberrations of the observed wavefront, an Adaptive Optics (AO) system has been introduced. The AO can be arranged into two systems: closedloop and open-loop systems. The aim of this paper is to model and compare the performance of both AO loop systems by using one of the most recent Adaptive Optics simulation tools, the Objected-Oriented Matlab Adaptive Optics (OOMAO). Then assess the performance of closed and open loop systems by their capabilities to compensate for wavefront aberrations and improve image quality, also their effect by the observed optical bands (near-infrared band

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Publication Date
Wed Jul 01 2020
Journal Name
Ieee Transactions On Industrial Electronics
Finite-Time Continuous Terminal Sliding Mode Control of Servo Motor Systems
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In this article, a continuous terminal sliding mode control algorithm is proposed for servo motor systems. A novel full-order terminal sliding mode surface is proposed based on the bilimit homogeneous property, such that the sliding motion is finite-time stable independent of the system’s initial condition. A new continuous terminal sliding mode control algorithm is proposed to guarantee that the system states reach the sliding surface in finitetime. Not only the robustness is guaranteed by the proposed controller but also the continuity makes the control algorithm more suitable for the servo mechanical systems. Finally, a numerical example is presented to depict the advantages of the proposed control algorithm. An application in the rota

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Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Liquid-Liquid Equilibria of Quaternary Systems Including Sulfonate at 293.15 K
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