Preferred Language
Articles
/
jeasiq-917
Multiplicity of Accounting Concepts and it’s Impact on Thinking and Practical Applications
...Show More Authors

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting theories , due to numerous reasons, among them the difficulty of clear identifying of the accounting objectives, and as a result multiplicity of accounting concept which derived from those objectives and constitute a base to accounting principles and standards within the four levels which form the structure of accounting theory . Therefore this research aims at spotlight the levels of accounting theory in general, and the (first and second) levels in particular, with stating the impact of multiplicity of accounting concepts on accounting thought and practical practice .                                                                                                        

مجلة العلوم الاقتصادية والإدارية

المجلد 18

العدد 69

الصفحات  318-  332  

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 13 2020
Journal Name
Energies
Impact of the Type of Fertilization and the Addition of Glycerol on the Quality of Spring Rape Straw Pellets
...Show More Authors

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

... Show More
View Publication
Scopus (11)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Fri Jun 01 2012
Journal Name
Advances In Materials Physics And Chemistry
The Effect of Zn Concentration on the Optical Properties of Cd10–xZnxS Films for Solar Cells Applications
...Show More Authors

ABSTRACT:In this paper, Cd10–xZnxS (x = 0.1, 0.3, 0.5) films were deposited by using chemical spray pyrolysis technique, the molar concentration precursor solution was 0.15 M/L. Depositions were done at 350°C on cleaned glass substrates. X-ray dif- fraction technique (XRD) studies for all the prepared film; all the films are crystalline with hexagonal structure .The optical properties of the prepared films were studied using measurements from VIS-UV-IR spectrophotometer at wave- length with the range 300 - 900 nm; the average transmission of the minimum doping ratio (Zn at 0.1%) was about 55% in the VIS region, it was decrease at the increasing of Zn concentration in the CdS films, The band gap of the doped CdS films was varied as 3.7, 3

... Show More
Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Managing risk and its impact in the face of accidents and work injuries in industrial organizations
...Show More Authors

The industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern

... Show More
View Publication
Crossref
Publication Date
Mon Oct 28 2024
Journal Name
Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi
The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)
...Show More Authors

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona

... Show More
View Publication
Crossref
Publication Date
Fri Dec 20 2019
Journal Name
College Of Islamic Sciences
The role of a teacher of Islamic education In explaining the concepts of political freedom Educational guidance study
...Show More Authors

The political struggle being waged by Muslims today is one of the most important issues that have preoccupied the Arab and international media, and the failures that have afflicted Muslims in our contemporary world have negatively affected the younger generations and led them, and with the influence of anti-Islam media, to rely on accusing Islam as a religion with all the negative in Islamic and Arab society . So secularism took its role in spreading these concepts by deviating from its course from the concept of science to the concept of (the religion).
    From here the calls for reform rose to return the Muslims to the incubator of Islam, so people turned around them, but they turned into competing Islamic polit

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Using Rational Judgment Strategy in Teaching Science on the Developing of Scientific Thinking at the Male Students of Intermediate Second Grade
...Show More Authors

The study aimed to explore the effectiveness of using rational judgment strategy in teaching science to develop scientific thinking for second-grade students. The researcher utilized the quasi-experimental approach based on (the pre/post designing) of two groups: experimental and control. As for tools: a test of scientific thinking prepared by the researcher that proved its verification of their validity and reliability. The test applied on a random sample of (66) students, divided into two groups: (34) experimental, and (32) control. The results showed that the experimental group outperformed the control group in the post-application of the scientific thinking test, In each skill separately, and in the total skills. The study recommende

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of electronic payment systems on the effectiveness of monetary policy
...Show More Authors

Information and Communication Technology  revolution has led to the emergence of electronic payment systems and their means And that the replacement of these modern means replace the traditional means (legal money) issued by the Central Bank has influenced the performance of monetary policy, especially that monetary policy is one of the most important policies used to achieve economic stability ,  The aim of the research is To know the impact of electronic payment systems on the tools of monetary policy as these means, such as cards and electronic money issued by credit institutions and companies, that is, the Central Bank is not responsible for issuance and spread And the lack of regulation by the Central Bank will lea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Jurisprudential applications to restrict permissible in Islamic jurisprudence
...Show More Authors

Research summary

 


Muslim scholars have established fundamental rules for deriving rulings to be a methodology for every mujtahid who wants to extract rulings from his reliable sources, and one of the most prominent fundamental rules on which many rulings are built is the permissible and the many rulings related to it.

Leaving what is permissible on its own terms sometimes causes embarrassment and distress in some cases, so we need something that restricts it. In our Islamic law, many legal rulings are embodied in which the restriction of what is permissible is in the public interest, or to relieve embarrassment in public.

Because of the importance of this fundamentalist rule, and the difference in some

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 07 2012
Journal Name
مجلة مركز الدراسات الفلسطينية
الفكر السياسي لجماعة ناتوري كارتا
...Show More Authors

ان جماعة ناتوري كارتا تشكل علامة بارزة في اسرائيل، بسبب موقفها من القضية الفلسطينية، اذ انها لا تقبل بأنشاء الدولة الفلسطينية المستقلة فقط بل انها تنسف من الاساس مسالة وجود الدولة اليهودية، وهي بذلك تتجاوز القوى الاصولية اليهودية جميعا، تلك القوى التي تحاول جاهدة المحافظة على وجود اسرائيل، وتسعى بشتى الوسائل الى تثبيتها بالمنطقة وايجاد المسوغات الشرعية لها

View Publication Preview PDF
Publication Date
Thu Sep 01 2016
Journal Name
المجلة السياسية والدولية
الفكر السيياسي لمدرسة فرانكفورت النقدية
...Show More Authors

تعد مدرسة فرانكفورت أو النظرية النقدية لمدرسة فرانكفورت واحدة من ابرز المدارس الفلسفية الغربية المعاصرة، والتي اكتسبت اليوم اهمية بالغة، نظرا لغنى وتنوع كتاباتها المنفتحة على مختلف المرجعيات الفلسفية الكبرى (الكانطية، الهيغلية، الماركسية، الفرويدية.الخ( ومواكبتها للإشكاليات المعقدة المطروحة في المجتمعات المعاصرة، والتحولات الفكرية والاجتماعية والسياسية لعالمنا المعاصر، ولعل ابرز ما يميز هذه المدرسة

... Show More
View Publication Preview PDF