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

يهدف البحث الحالي التعرف على مهارات النجاح الاكاديمي لدى طلبة الجامعة، وكذلك التعرف على دلالة الفروق على وفق الجنس ) ذكور ، أناث ( والتخصص ) علمي ، انساني( ولذلك قامت الباحثة بتبني وترجمة مقياس مهارات النجاح لدينيس Dennis,2262 ، يتكون المقياس من) 12 ( فقرة ومن ) 5( مهارات )مهارة التركيز التواصل التنظيم وإدارة الوقت تحديد الأهداف والتحفيز الاستعداد للاختبارات(، وقد تم التأكد من - - - - خصائصة السايكومترية، تم تطبيق المقياس

             The centers of cities and historical quarter are exposed to a severe threat to the values of the physical and legal urban environment as a result of the value deterioration and the emergence, emergence and spread of new values on the intellectual and urban context, which generates the loss of the urban environment for its spatio-temporal continuity, flexibility, adaptation and continuity, and thus urban obsolescence, Hence the problem of the research in “the lack of comprehensiveness of studies on the phenomenon of urban obsolescence and its impact on the decline in the values of the quality of the built environment in historic

  The current research aims at transforming the concept of implication from the rhetoric into the industrial design in order to have a new term (the design implication) in which the industrial designer takes all or part of another's design to imply his design in it and acknowledge that, and if he did not do so, it would be (design theft) parallel to the literary plagiarism.
In order to show the potentials of the industrial design in the production of new formulations of the industrial products forms, as the design is the carrier of language that addresses the recipients, it is possible to use the implication as a the tool of literature in the design and as a design strategy as it is one of the concepts that takes its course in e

Background: The socioeconomic is important factor that effect in the severity and prevalence of most predominant and wide spread oral disease named dental caries, since this oral disease effects children, adolescents, adults and elderly peoples especially in developing countries as in Iraq.This survey was aimed to investigate the prevalence and severity of dental caries in relation to socioeconomic status. Materials and Methods: This oral health survey was conducted among primary and secondary school students aged 12 years old in Dewanyiah governorate in Iraq. The total sample composed of 804 (401 boys and 403 girls) selected randomly from different schools in Dewanyiah governorate. Diagnosis and recording of dental caries was assessed ac

Stress with all its kinds are the results of a nick development Leading to delinquency burdening the ability of people.. development gas its effect on self and body reflecting on health ( physically, Psychological. And mentally) and finally leading to death (Al emara,2001,2).

Stress refers to he degree of response of the individual to events and environmental changes in his daily life with their physiological effects  such as headaches , backaches, and gastric ulcer that have different effect depending on the personality of the person and his psychological characteristics differences airing individuals ( Al emirs, zool,2  )

The aims:

• knowi

Because of the diverse circumstances in Andalusia, the Jews lost much of the atmosphere of freedom and coexistence, which they enjoyed under Islamic rule there, to leave more Jews in the sixth century AH, under Spanish rule abolishing the existence of the other. And to impose his negativity with unjust domination. What motivated the people of Judaism; to turn their faces on the Islamic East; according to the coexistence climates that glorified various religions. It has emerged in this regard Benjamin Title (d. 685 e), who made a long journey to the east, recorded in the texts of the traveler, what will be shown research, God willing.

What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law

Suzanne Collins’ novel  The Hunger Games suggests a new logic of victory and set a distinguished focus on the unique personality of her heroin which brings to the mind the permanent correlation between all moral values. The Hunger Games World seems to be much more like one big bowl as it links the past, present, and the future. An Intertextual reference is interwoven in the present research as it brings Golding’s Lord of the Flies to the surface, and it highlights certain similarities between the two texts. In which Ralph, Piggy and Simon in Golding’s Lord of the Flies are the incarnations of stable moral values and hope of surviving ethics and rules in a chaotic and turmoil world. The event

Nathaniel Hawthorne is famous for his psychological and moral themes. He is also famous for using symbolism in presenting his poignant themes of sin and its consequences. This research paper studies the use of symbols in Hawthorne's The House of Seven gables as an example of his general use of symbolism in his novels. The general pattern of Hawthorne's symbolism is that he presents one major symbol that embodies the main idea, and supports it with a number of minor symbols that develop and elucidate it. In The House of the Seven Gables, the major symbol is the house itself, which stands for corruption, evil, and the injustice of the past. This symbol is supported by such secondary symbols as the heart, the fountain, the