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.
Abstract
The research addresses the specification table and the extent of its use in developing achievement tests, as well as detects the obstacles to its use through a sample of (120) respondents from the faculty members in some Baghdad schools and colleges. After unpacking and processing the data statistically, the research reached several results: the study sample do not use the test map in the development of their tests, as their percentage reached (82%) and there are no statistically significant differences in the use of the specification table by the sample members according to their place of work or the number of years of experience. The results also revealed the most important reasons that prevent the use
... Show MoreThe culture of theatre performance has a vital role in the process of reading the linguistic and visual signs of the performance. And the process of transforming a theatre performance from its original context into a new hosting cultural context starts from the actual reading of the text. Directors derives their new signs out of his personal culture, depending on the society where they lives and the culture that forms the social conventions, traditions and beliefs. The text is usually written within its own historical and temporal culture. The process of its production usually takes it away from its original culture, when it interprets the codes of the original writer and their visual and linguistic signs and instils new alternative sign
... Show MoreThe study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child
... Show MoreOne of the most serious health disasters in recent memory is the COVID-19 epidemic. Several restriction rules have been forced to reduce the virus spreading. Masks that are properly fitted can help prevent the virus from spreading from the person wearing the mask to others. Masks alone will not protect against COVID-19; they must be used in conjunction with physical separation and avoidance of direct contact. The fast spread of this disease, as well as the growing usage of prevention methods, underscore the critical need for a shift in biometrics-based authentication schemes. Biometrics systems are affected differently depending on whether are used as one of the preventive techniques based on COVID-19 pandemic rules. This study provides an
... Show MoreFree-Space Optical (FSO) can provide high-speed communications when the effect of turbulence is not serious. However, Space-Time-Block-Code (STBC) is a good candidate to mitigate this seriousness. This paper proposes a hybrid of an Optical Code Division Multiple Access (OCDMA) and STBC in FSO communication for last mile solutions, where access to remote areas is complicated. The main weakness effecting a FSO link is the atmospheric turbulence. The feasibility of employing STBC in OCDMA is to mitigate these effects. The current work evaluates the Bit-Error-Rate (BER) performance of OCDMA operating under the scintillation effect, where this effect can be described by the gamma-gamma model. The most obvious finding to emerge from the analysis
... Show More“Smart city” projects have become fully developed and are actively using video analytics. Our study looks at how video analytics from surveillance cameras can help manage urban areas, making the environment safer and residents happier. Every year hundreds of people fall on subway and railway lines. The causes of these accidents include crowding, fights, sudden health problems such as dizziness or heart attacks, as well as those who intentionally jump in front of trains. These accidents may not cause deaths, but they cause delays for tens of thousands of passengers. Sometimes passers-by have time to react to the event and try to prevent it, or contact station personnel, but computers can react faster in such situations by using ethical
... Show MoreIn the name of of Allah the Merciful
Praise be to God, and blessings and peace be upon the Messenger of God, Muhammad, and upon his family and his family and peace, and after:
The honor of every knowledge of honor is related to it, and since the science of interpretation is related to the Book of God Almighty; it is considered one of the most noble and longest of sciences, and this science began long ago as the early ages of Islam have expanded the Islamic state, and people entered the religion of God in cohorts, and the mixture mixed In tongues, and people did not know much about the meanings of the Qur’an, so the need for authorship in this great knowledge was severe, and pe
This research is considered one of the important researches in Maysan Governorate, as it focuses on the construction of helicopter airport project in the oil fields of the Maysan Oil Company, where the oil general companies in Maysan Governorate suffer from the cost of transporting the foreign engineering experts and the governing equipment of sustaining oil industry from Iraq's international airports to oil fields and vice versa. Private international transport companies transport foreign engineering from the oil fields to Iraqi airports and vice versa, and other international security companies take action to provide protection for foreign engineering experts during transportation. Hence, this process is very costly.
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... Show MoreIt has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.
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