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

Gumbel distribution was dealt with great care by researchers and statisticians. There are traditional methods to estimate two parameters of Gumbel distribution known as Maximum Likelihood, the Method of Moments and recently the method of re-sampling called (Jackknife). However, these methods suffer from some mathematical difficulties in solving them analytically. Accordingly, there are other non-traditional methods, like the principle of the nearest neighbors, used in computer science especially, artificial intelligence algorithms, including the genetic algorithm, the artificial neural network algorithm, and others that may to be classified as meta-heuristic methods. Moreover, this principle of nearest neighbors has useful statistical featu

The first successful implementation of Artificial Neural Networks (ANNs) was published a little over a decade ago. It is time to review the progress that has been made in this research area. This paper provides taxonomy for classifying Field Programmable Gate Arrays (FPGAs) implementation of ANNs. Different implementation techniques and design issues are discussed, such as obtaining a suitable activation function and numerical truncation technique trade-off, the improvement of the learning algorithm to reduce the cost of neuron and in result the total cost and the total speed of the complete ANN. Finally, the implementation of a complete very fast circuit for the pattern of English Digit Numbers NN has four layers of 70 nodes (neurons) o

The first successful implementation of Artificial Neural Networks (ANNs) was published a little over a decade ago. It is time to review the progress that has been made in this research area. This paper provides taxonomy for classifying Field Programmable Gate Arrays (FPGAs) implementation of ANNs. Different implementation techniques and design issues are discussed, such as obtaining a suitable activation function and numerical truncation technique trade-off, the improvement of the learning algorithm to reduce the cost of neuron and in result the total cost and the total speed of the complete ANN. Finally, the implementation of a complete very fast circuit for the pattern of English Digit Numbers NN has four layers of 70 nodes (neurons) o

A new human-based heuristic optimization method, named the Snooker-Based Optimization Algorithm (SBOA), is introduced in this study. The inspiration for this method is drawn from the traits of sales elites—those qualities every salesperson aspires to possess. Typically, salespersons strive to enhance their skills through autonomous learning or by seeking guidance from others. Furthermore, they engage in regular communication with customers to gain approval for their products or services. Building upon this concept, SBOA aims to find the optimal solution within a given search space, traversing all positions to obtain all possible values. To assesses the feasibility and effectiveness of SBOA in comparison to other algorithms, we conducte

This work bases on encouraging a generous and conceivable estimation for modified an algorithm for vehicle travel times on a highway from the eliminated traffic information using set aside camera image groupings. The strategy for the assessment of vehicle travel times relies upon the distinctive verification of traffic state. The particular vehicle velocities are gotten from acknowledged vehicle positions in two persistent images by working out the distance covered all through elapsed past time doing mollification between the removed traffic flow data and cultivating a plan to unequivocally predict vehicle travel times. Erbil road data base is used to recognize road locales around road segments which are projected into the commended camera

Some maps of the chaotic firefly algorithm were selected to select variables for data on blood diseases and blood vessels obtained from Nasiriyah General Hospital where the data were tested and tracking the distribution of Gamma and it was concluded that a Chebyshevmap method is more efficient than a Sinusoidal map method through mean square error criterion.