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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
Tue Feb 01 2022
Journal Name
Civil Engineering Journal
Calibration of a New Concrete Damage Plasticity Theoretical Model Based on Experimental Parameters
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The introduction of concrete damage plasticity material models has significantly improved the accuracy with which the concrete structural elements can be predicted in terms of their structural response. Research into this method's accuracy in analyzing complex concrete forms has been limited. A damage model combined with a plasticity model, based on continuum damage mechanics, is recommended for effectively predicting and simulating concrete behaviour. The damage parameters, such as compressive and tensile damages, can be defined to simulate concrete behavior in a damaged-plasticity model accurately. This research aims to propose an analytical model for assessing concrete compressive damage based on stiffness deterioration. The prop

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Pais estimator for the reliability function of the Pareto model of Type I failure
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In this paper an estimator of reliability function for the pareto dist. Of the first kind has been derived and then a simulation approach by Monte-Calro method was made to compare the Bayers estimator of reliability function and the maximum likelihood estimator for this function. It has been found that the Bayes. estimator was better than maximum likelihood estimator for all sample sizes using Integral mean square error(IMSE).

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
The Degree of Availability of Design Thinking Indicators in the content of Arabic Language Curricula at the secondary stage in Syrian Arab Republic
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The study aimed to identify the degree of availability of design Thinking Indicators in The content of the Arabic Language Curricula at the secondary stage in the Syrian Arab Republic; to achieve the goal of the study. The researcher used the Descriptive Approach based on the analysis method according to the Cognitive Theory. The study tools consist of a list of Design Thinking Indicators and a Content Analysis Tool. The researcher completed the Validity and Reliability procedures for the tools. After applying them, the results of the study resulted in the following: Greater Interest than other sub-skills. The results also showed a Divergence of care for the sub-skills and the Difference in their recurrence rate, and the Omission of some

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Publication Date
Thu Jun 16 2022
Journal Name
Al-khwarizmi Engineering Journal
Comparative study of vibration analysis in rotary shafts between Rayleigh's and Dunkerley's methods
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The importance of vibrations in rotating rotors in engineering applications has been examined, as has the best approach to interpreting vibration data. The most extensively used analytical approaches for rotating shaft vibration analysis have been investigated. In this research, a detailed study was made of the Rayleigh and Dunkerley methods due to their importance in the special calculations to find the amplitude of vibrations in the rotation system. The multi-node method was used to calculate both Dunkerley's and Rayleigh's methods. An experimental platform was built to study the vibrations that occur in the rotating shafts, and the results were compared with theoretical calculations and with different distances of the bearings. It pro

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The functional diversity of the directorial vision in the political theater cinema as a model
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It is very necessary for the political theater to be within the space of every theatrical performance, so that the theater carries the diverse and enlightened values and cultures of this world. political theatre. In the first chapter, the researcher dealt with (the methodological framework), which includes the research problem identified by the researcher with the following question (the functional diversity of the directorial vision in the political theater)
Importance, purpose, limits and seal by defining terminology.
In the second chapter, the researcher dealt with the theoretical framework on two topics, the first (transformations of directorial vision in theatrical performance) and the second topic (aesthetic experiences i

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Redesign of Jobs in the Division of Blood Transfusion Services of the Baghdad Health Directorate Rusafa Case Study
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     The purpose of the theme of redesign of jobs one of the topics the task that offers the possibility for individuals to perform several tasks in the organization of health at the same time gain experience and diverse skills and achieve compatibility between the requirements of the most appropriate function and organization  of the hand ,hence, the idea of studying the redesign of jobs of the division of blood transfusion services in the department of health Baghdad Rusafa to change the conventional methods used in the performance of functions ,which are no longer able to meet the needs of patients where blood transfusion is a key  ingredient in health care and equal access to safe blood is needed

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
The Use of the Artificial Damped Outrigger Systems in Tall R.C Buildings Under Seismic Loading
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This paper studies the combination of fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. This optimizes the accuracy of the dynamic response and by providing higher level of damping, basically minimizes the wanted stiffness of the structure while at the same time optimizing the achievement.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximu

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Estimation the cancer risk due to ingestion the food spices commonly used in Iraqi kitchen
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Abstract<p>Spices are natural substances taken from special plants and have a different taste when added to food and some of them have great benefits for health and body. These plants vary from country to country depending on the type of soil and how they are grown and this affects their quality. In this study, the specific activity of <sup>40</sup>K, <sup>238</sup>U and <sup>232</sup>Th series and <sup>137</sup>Cs in some selected natural food spices commonly used in Iraq kitchen were determined using gamma spectrometry and the ingested doses via food consumption were also assessed. The average specific activity of <sup>40</sup>K, <sup>238<</sup></p> ... Show More
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Publication Date
Sun Mar 12 2023
Journal Name
المجلة الدولية للتنمية في العلوم الاجتماعية والإنسانية
the Ottoman Empire in the Nineteenth Century (Iraq as a Model)the Ottoman Empire in the Nineteenth Century (Iraq as a Model)
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One of the most important features of American foreign activity during the second half of the 19th century was the encouragement of sending Protestant missionary missions to all countries around the world. The mission of these missions was facilitated by the weakened state of the Ottoman Empire, the increasing influence of European countries, and their interference in its internal affairs. Despite the Ottoman efforts to counter the activities of these missions, the American missionary missions adopted a well-planned strategy that suited the conditions of the region, aimed at achieving their goals through direct and indirect methods, including intervention in the field of education. These missions gave great importance to educational aspects

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The added value of the knowledge assets using a scale (VAIC) in a sample of the industrial sector companies
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The sustainable competitive advantage for organizations is one of the requirements for value creation, which centered on the possession of scarce resources that achieve maximum flows to invest in intellectual capital, if what has been interest in them, measured and employed the way properly and style, so I figured the need for new technologies to enable organizations to measure the intellectual and physical assets and to assess its performance accordingly, so it sheds search light on the measurement of the added value of existing knowledge using the standard value-added factor is the intellectual (value added intellectual coefficient) (VAIC) and to develop a set of assumptions about the extent of the difference between the sample

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