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

Using an electrochemical polymerization technique at room temperature, poly nicotine amide (PNA) was produced from the monomer nicotine amide (NA) in aqueous solution. The structure of polymer layer generated on the stainless steel surface (316 L) (working electrode) is investigated by Fourier Transmission Infrared Region (FT-IR). The anti-corrosion activity of polymer coating on the stainless steel (SS 316 L) is investigated by electrochemical polarization in 0.20M solution of HCl at 293-323K. The graphene -modified polymer film-coated SS had greater protection efficiency (PE percent) when compared to Nano ZnO -modified polymer film-coated SS. For the corrosion process of SS 316 L, kinetic and thermo-dynamic parameters of activatio

Conservative pipes conveying fluid such as pinned-pinned (p-p), clamped–pinned (c-p) pipes and clamped-clamped (c-c) lose their stability by buckling at certain critical fluid velocities. In order to experimentally evaluate these velocities, high flow-rate pumps that demand complicated fluid circuits must be used.

     This paper studies a new experimental approach based on estimating the critical velocities from the measurement of several fundamental natural frequencies .In this approach low flow-rate pumps and simple fluid circuit can be used.

Experiments were carried out on two pipe models at three different boundary conditions. The results showed that the present approach is more accurate for est

SM ADAI, BN RASHID, Journal of Current Researches on Social Sciences, 2023

The research explores through its three parts, to search for the unconscious and the collective unconscious in order to identify the per-formative stimuli and motives and their motivation to produce a performance that is consistent with the metaphysics of the myth or the epic and its different characters from other human characters. The paper also explores in its second section a sort of sacred performance energy. Together, along with motivating the mind and engaging the subconscious, comes a metaphysical text and with its characters and epic events.

Attention has recently been given to finding alternative and sustainable raw material sources for wood and metal adhesives, such as polyvinyl alcohol (PVA), corn starch (CS), arabic gum (AG), and dextrins (D). Modifying polymer dispersion using unique substances, such as modifying reactive elastomer liquid (EL) using PVA, CS, AG, or D results in sufficiently moisture-resistant adhesive joins. In the present study, the physical characteristics of EL/blended with the natural polymers PVA, CS, AG, and D, based on high-density fiberboard (HDF) wood and aluminum (Al) adhesives and coatings, were investigated and compared to those of pure EL. The EL was blended with PVA, CS, AG, or D at a ratio of 60/40 (w/w) to form EL/blends. The che

Abstract

The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb