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

News headlines are key elements in spreading news. They are unique texts written in a special language which enables readers understand the overall nature and importance of the topic. However, this special language causes difficulty for readers in understanding the headline. To illuminate this difficulty, it is argued that a pragmatic analysis from a speech act theory perspective is a plausible tool for a headline analysis. The main objective of the study is to pragmatically analyze the most frequently employed types of speech acts in the news headlines covering COVID-19 in Aljazeera English website. To this end, Bach and Harnish's (1979) Taxonomy of Speech Acts has been adopted to analyze the data. Thirty headlines have been collected f

It is well known that petroleum refineries are considered the largest generator of oily sludge which may cause serious threats to the environment if disposed of without treatment. Throughout the present research, it can be said that a hybrid process including ultrasonic treatment coupled with froth floatation has been shown as a green efficient treatment of oily sludge waste from the bottom of crude oil tanks in Al-Daura refinery and able to get high yield of base oil recovery which is 65% at the optimum operating conditions (treatment time = 30 min, ultrasonic wave amplitude = 60 micron, and (solvent: oily sludge) ratio = 4). Experimental results showed that 83% of the solvent used was recovered meanwhile the main water

In this work, a local sunflower husk (SFH) was used as a natural surface for removing Basic Green-4 (BG4) dye, as a watersoluble pollutant. The effect of initial concentration, contact time, the mass of surface of the dye with the SFH as well as the medium temperature was studied. The application of Langmuir, Freundlich isotherms on the collected data of the adsorption process found to harmonize to Freundlich equation more than that of Langmuir. However, the adsorbed mass of BG4 dye showed a direct increase with the increase of SFH mass and equilibrium was achieved within a 60min window. The interaction of BG4 with SFH surface was spontaneous and exothermic. The empirical kinetic outcomes at ambient temperatures were applied to pseudo 1st a

Survival analysis is widely applied to data that described by the length of time until the occurrence of an event under interest such as death or other important events. The purpose of this paper is to use the dynamic methodology which provides a flexible method, especially in the analysis of discrete survival time, to estimate the effect of covariate variables through time in the survival analysis on dialysis patients with kidney failure until death occurs. Where the estimations process is completely based on the Bayes approach by using two estimation methods: the maximum A Posterior (MAP) involved with Iteratively Weighted Kalman Filter Smoothing (IWKFS) and in combination with the Expectation Maximization (EM) algorithm. While the other