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 als

       Modern cities suffer from heavy metal pollution due to urban expansion and population increase. Heavy metals have a great impact on human health. The objective is to determine the contamination level of heavy metals Cr, Mn, Ni, Cu, Zn, As, Zr and Pb at industrial and residential in Hilla city. The mean concentration of Cr, Mn, Ni, Cu, Zn, As, Zr and Pb enrichment factors of the investigated industrial soils are 3.43, 0.74, 6.45, 3.95, 5.60, 3.44, 1.17 and 11.44, respectively. The means of Cr, Mn, Ni, Cu, Zn, As, Zr and Pb in residential soils are 3.30, 1.09, 11.40, 0.94, 2.08, 5.39, 0.9 and 3.6, respectively. The I-geo mean values of heavy elements in the industrial area may be ordered in the following: Mn> Pb> Ni>

PM3 and DFT (B3LYP) with a 6-311++G (2d, 2p) level of theoretical quantum mechanical calculations were employed to give investigation into the inhibition efficiency of the two new N-phenyl-ethylidene-5-bromo isatin derivatives which are N-phenyl-ethylidene-5-bromo-3[(imine aceto) urea]-2-oxo indole (NPEO) and N-phenyl-ethyeidine-5-bromo-3[(imine aceto) thiourea]-2-oxo indole (NPES). The calculated physical properties and quantum chemical parameters correlated to the inhibition efficiency all are studied and discussed at the equilibrium geometry in a vacuum, dimethyl sulfoxide and aqueous at their correct symmetry.

  In this paper,  design computationl investigation in the field of charged-particle optics with the aid of numerical analysis methods  under the absence of space charge effects. The work has been concentrated on the design of three-electrode  einzel electrostatic  lens accelerating and decelerating operated under different magnification conditions.     The potential field distribution of  lens has been represented by exponential function.  The paraxial-ray equation has been solved for the proposed field to determine the trajectory of charged-particles traversing in the lens.  From The axial  potential distribution and its first and second derivatives, the optical propertie

A new novel series of metalcomplexes are prepared from reactions between 2-benzoylthio- benzimidazole (L) with metal salts of Co (II) , Fe(III) and Rh (III) , while Pd(II) complex was obtained by mixing ligandsof 2-benzoylthiobenzimidazole (L) as primary ligand and bipyridine (L^/)as secondary ligand as well as palladium chloride as metal salt in an ethanoic medium. The geometry of these compounds were identified using C.H.N.microanalysis, Ultraviolet–visible, Fourier transforms infrared, magnetic susceptibility, molar conductivity and flame atomic absorption (A.A). From the dataobtained by these spectral analyses, the molecular structures for Rh and Fe complexes were proposed to be octahedral geometry. A square planar const

The current study deals with host-guest complex formation between cucurbit [7] urils as host and lansoprazole as guesti using PM3 (semi empirical molecules orbital calculations) also DFT calculations. In this complex, the formation of hydrogen bonding may be occurred through portal oxygen atoms(O2) of cucurbit [7] urils and amine groups (NH 2 )of the drug. The energies of HOMO and LUMO orbital’s have been computed for the host guest complex and its components. The result of the stabilization energy explained a complex formation.

The article describes a study on the role of vitamin C as a protective agent for the teeth, gum, and implants using quantum chemical calculations and polarization tests. The Density Functional Theory (DFT) at 6-311G (d, p) basis set is used to estimate the ability of vitamin C to inhibit the corrosion of the abovementioned parts. The experimental study was performed in a at human body media simulator (Hank’s balanced salt solution) at a temperature of 37°C. The compound was optimized for its ground state, physical properties, and corrosion parameters. Further, HOMO, LUMO, energy gap, dipole moment, and other parameters were used to predict the inhibitor’s efficiency. Gaussian 09, UCA-FUKUI, MGL tools, DSV, and LigPlus software was used

The present work deals with an experimental investigation of charging and discharging processes in thermal storage system using a phase change material PCM. Paraffin wax was used as the PCM which is formed in spherical capsules and packed in a cylindrical packed column which acted as an energy storage system. Air was used as the heat transfer fluid HTF in thermal storage unit. The effect of flow rate and inlet temperature of HTF on the time of charging and discharging process were studied. The results showed that the faster storage of thermal energy can be made by high flow rate of heat transfer fluid HTF and high inlet temperature of heat transfer fluid. It was found that at 65°C HTF inlet temperature, the melting and solidification pr

The aim of this work is to study the effect of diesel fuel percentage on the combustion processes in compression ignition engine using dual – fuel (diesel and LPG).

 The brake thermal efficiency increased with the increase of diesel fuel rate at low loads, and decreased when load increased. To get sufficient operation in engine fueled with dual fuel, it required sufficient flow rate of diesel fuel, if the engine fueled with insufficient diesel fuel erratic operation with miss fire cycles presented.

Dual-fuel operation at part load showed higher specific fuel consumption than straight diesl operation. At full loads, brake specific fuel consumption of duel fuel engine approaches that for diesel fuel values.

By using governing differential equation and the Rayleigh-Ritz method of minimizing the total potential energy of a thermoelastic structural system of isotropic thermoelastic thin plates, thermal buckling equations were established for rectangular plate with different fixing edge conditions and with different aspect ratio. The strain energy stored in a plate element due to bending, mid-plane thermal force and thermal bending was obtained. Three types of thermal distribution have been considered these are: uniform temperature, linear distribution and non-linear thermal distribution across thickness. It is observed that the buckling strength enhanced considerably by additional clamping of edges. Also, the thermal buckling temperatures and