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

Ball and Plate (B&P) system is a benchmark system in the control engineering field that has been used to verify many control methods. In this paper the design of a sliding mode . controller has been investigated and verified in real-time via implementation on a real ball and plate system hardware. The mathematical model has been derived and the necessary parameters have been measured. The sliding mode controller has been designed based on the obtained mathematical model. The resulting controller has been implemented using the Arduino Mega 2560 and a ball and plate system built completely from scratch. The Arduino has been programmed by the Arduino support target for Simulink. Three test signals has been used for verification purposes

This paper proposes improving the structure of the neural controller based on the identification model for nonlinear systems. The goal of this work is to employ the structure of the Modified Elman Neural Network (MENN) model into the NARMA-L2 structure instead of Multi-Layer Perceptron (MLP) model in order to construct a new hybrid neural structure that can be used as an identifier model and a nonlinear controller for the SISO linear or nonlinear systems. Two learning algorithms are used to adjust the parameters weight of the hybrid neural structure with its serial-parallel configuration; the first one is supervised learning algorithm based Back Propagation Algorithm (BPA) and the second one is an intelligent algorithm n

Liquefied petroleum gases (LPG) consist of hydrocarbons obtained by refining crude oil, either from propane or butane or a mixture of the two. There are often other components such as propylene, butylene or other hydrocarbons, but they are not the main component. The study aims to review previous studies dealing with designing an LPG system to deliver gas to residential campuses and buildings. LPG is extracted from natural gas NG by several processes, passing through fractionation towers and then pressuring into CNG storage tanks. Gas contains several problems, including gas leakage through the pipes and leads to fires or explosions in LPG storage and distribution tanks, so safety conditions were taken in the design and implementation. T

This paper presents an improved technique on Ant Colony Optimization (ACO) algorithm. The procedure is applied on Single Machine with Infinite Bus (SMIB) system with power system stabilizer (PSS) at three different loading regimes. The simulations are made by using MATLAB software. The results show that by using Improved Ant Colony Optimization (IACO) the system will give better performance with less number of iterations as it compared with a previous modification on ACO. In addition, the probability of selecting the arc depends on the best ant performance and the evaporation rate.

This study proposed a biometric-based digital signature scheme proposed for facial recognition. The scheme is designed and built to verify the person’s identity during a registration process and retrieve their public and private keys stored in the database. The RSA algorithm has been used as asymmetric encryption method to encrypt hashes generated for digital documents. It uses the hash function (SHA-256) to generate digital signatures. In this study, local binary patterns histograms (LBPH) were used for facial recognition. The facial recognition method was evaluated on ORL faces retrieved from the database of Cambridge University. From the analysis, the LBPH algorithm achieved 97.5% accuracy; the real-time testing was done on thirty subj

Authors in this work design efficient neural networks, which are based on the modified Levenberg - Marquardt (LM) training algorithms to solve non-linear fourth - order three -dimensional partial differential equations in the two kinds in the periodic and in the non-periodic - Periodic. Software reliability growth models are essential tools for monitoring and evaluating the evolution of software reliability. Software defect detection events that occur during testing and operation are often treated as counting processes in many current models. However, when working with large software systems, the error detection process should be viewed as a random process with a continuous state space, since the number of faults found during testin

This article proposes a new technique for determining the rate of contamination. First, a generative adversarial neural network (ANN) parallel processing technique is constructed and trained using real and secret images. Then, after the model is stabilized, the real image is passed to the generator. Finally, the generator creates an image that is visually similar to the secret image, thus achieving the same effect as the secret image transmission. Experimental results show that this technique has a good effect on the security of secret information transmission and increases the capacity of information hiding. The metric signal of noise, a structural similarity index measure, was used to determine the success of colour image-hiding t

 Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t

The research (Virtual Reality Technology and its Uses in Industrial Product Design) is interested in the virtual reality technology used in the industrial product design and consequently knowing the functions achieved in the industrial product according to the data of that technology which participates in activating the mental and imaginary image of the user which show the parameters of the technical transformation of that product. The terms used in the research have been defined to guide the reader. The second chapter, the theoretical framework consisted of three sections the first is concerned with technology in the industrial design. The second is concerned with the virtual environment and the virtual reality. The thirds chapter consi