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 also discusses potentially productive directions for AIS research.
Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures.
The present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.
The study has come with
... Show MoreProblems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)
Abstract
One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).
We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi
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The health section is considered to be one of the most important section in the field of service economical and social unit because of its concern in the life of human begin and society and the process of determining t
... Show Moreأثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات
Water resources would be differentiate in Morocco specially in Morocco which appear as form of eyes ,rivers as dissolved water of mountain.
The human takes care of water either as rains to store and use in necessity trying to bring it to Maracas by helping from state .
The religious tried to dig wells to emphasize that water is rumored and do not monopolized.
The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.
It has became necessary helping the children to developing same of educational values which can be drawn from daily situations which the live. Especially the childhood stage is the basic building of value individual content since its establishment the societies take care of learning children and take care of them. Through their institutes which depended on, in this function. Therefore the importance of this, research is coming from the importance of this age stage and from importance and necessity of children aguirement the educational values and its development to them, and the importance this research coming from depending on guidance program with new content and it is (al bum of pictures) fro
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