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Multiplicity of Accounting Concepts and it’s Impact on Thinking and Practical Applications
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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  

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Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Compact MIMO Slots Antenna Design with Different Bands and High Isolation for 5G Smartphone Applications
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 In this paper, two elements of the multi-input multi-output (MIMO) antenna had been used to study the five (3.1-3.55GHz and 3.7-4.2GHz), (3.4-4.7 GHz), (3.4-3.8GHz) and (3.6-4.2GHz) 5G bands of smartphone applications that is to be introduced to the respective US, Korea, (Europe and China) and Japan markets. With a proposed dimension of 26 × 46 × 0.8 mm3, the medium-structured and small-sized MIMO antenna was not only found to have demonstrated a high degree of isolation and efficiency, it had also exhibited a lower level of envelope correlation coefficient and return loss, which are well-suited for the 5G bands application. From the fabrication of an inexpensive FR4 substrate with a 0.8 mm thickness level, a loss tang

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Publication Date
Thu Mar 05 2026
Journal Name
3 Biotech
Broccoli-mediated biogenic gold/platinum nanohybrid for antimicrobial, antioxidant, antidiabetic, anticancer, and wound healing applications
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Metallic nanoparticles are increasingly studied for their biomedical applications due to their unique physicochemical and catalytic properties. Here, a broccoli-mediated gold/platinum nanohybrid (Au@Pt NH) was synthesized using an ultrasound-assisted green method with an aqueous extract of Brassica oleracea var. italica for multifunctional biomedical evaluation. XRD and TEM confirmed a crystalline nanohybrid with an average crystallite size of 7.56 nm and a mean particle diameter of 13.08 ± 7.58 nm. The broccoli extract produced no inhibition zones, whereas Au@Pt NH inhibited Staphylococcus aureus (18 mm), Staphylococcus epidermidis (21 mm), Escherichia coli (18 mm), Klebsiella pneumoniae (20 mm), and Candida albicans (21 mm). In vivo,

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Publication Date
Fri Jun 27 2025
Journal Name
International On Applied Innovations In It (icaiit)
Green-Synthesized Calcium Oxide Nanoparticles for Adsorption, Antibacterial Applications, and Alleviating Water Stress in Fenugreek
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In this research, a novel synthesis of CaONPs has been developed via an environmentally friendly, green method. Garlic extract (Allium sativum) was used as a green-reducing and stabilizing agent for CaONPs. The average particle size of CaONPs was approximately 24.42 nm. The synthesized CaONPs were identified by using Fourier transform infrared (FT-IR) spectroscopy, U.V.-vis spectrum, X-ray diffraction (XRD), Field Emission-Scanning Electron Microscopy (FE-SEM), Transmission Electron Microscopy, transmission electron microscopy (TEM), Energy Dispersive X-ray spectroscopy (EDX), Atomic Force Microscopy (AFM), and zeta potential (Zp) analysis. The current study highlights the notable applications for CaONPs. First, an antimicrobial assay revea

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Publication Date
Mon Jul 07 2025
Journal Name
Letters In Biomathematics
Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling
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Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling Letters in Biomathematics · Jul 7, 2025Letters in Biomathematics · Jul 7, 2025 Show publication This paper, presents the application of the B-spline transform as an effective and precise technique for estimating key parameters i.e., drift, volatility, and jump intensity for Lévy processes. Lévy processes are powerful tools for representing phenomena with continuous trends with abrupt changes. The proposed approach is validated through a simulated biological case study on animal migration in which movements are mo

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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Energy Storage
Accelerated charging dynamics in shell-and-multi-tube latent heat storage systems for building applications
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Synthesized pure cobalt oxide nanostructure and doped with yttrium by hydrothermal method for photodetector applications
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In this study, pure Co3O4 nano structure and doping with 4 %, and
6 % of Yttrium is successfully synthesized by hydrothermal method.
The XRD examination, optical, electrical and photo sensing
properties have been studied for pure and doped Co3O4 thin films.
The X-ray diffraction (XRD) analysis shows that all films are
polycrystalline in nature, having cubic structure.
The optical properties indication that the optical energy gap follows
allowed direct electronic transition calculated using Tauc equation
and it increases for doped Co3O4. The photo sensing properties of
thin films are studied as a function of time at different wavelengths to
find the sensitivity for these lights.
High photo sensitivity dope

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Publication Date
Sun Apr 22 2018
Journal Name
Al-nahrain Journal For Engineering Sciences
Numerical Analysis of the Effect of Scanning Speed on the Temperature Field Distribution for Laser Heat Treatment Applications
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One of the unique properties of laser heating applications is its powerful ability for precise pouring of energy on the needed regions in heat treatment applications. The rapid rise in temperature at the irradiated region produces a high temperature gradient, which contributes in phase metallurgical changes, inside the volume of the irradiated material. This article presents a comprehensive numerical work for a model based on experimentally laser heated AISI 1110 steel samples. The numerical investigation is based on the finite element method (FEM) taking in consideration the temperature dependent material properties to predict the temperature distribution within the irradiated material volume. The finite element analysis (FEA) was carried

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
A Modified Approach by Using Prediction to Build a Best Threshold in ARX Model with Practical Application
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The proposal of nonlinear models is one of the most important methods in time series analysis, which has a wide potential for predicting various phenomena, including physical, engineering and economic, by studying the characteristics of random disturbances in order to arrive at accurate predictions.

In this, the autoregressive model with exogenous variable was built using a threshold as the first method, using two proposed approaches that were used to determine the best cutting point of [the predictability forward (forecasting) and the predictability in the time series (prediction), through the threshold point indicator]. B-J seasonal models are used as a second method based on the principle of the two proposed approaches in dete

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Publication Date
Thu Oct 15 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 16, Nº. 1, 2021, 180 Págs.
Special cross-sectional exercises and their impact on the development of some physical abilities and performance of the basic skills of football for young players
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Autorías: Abdulsahıb Mohammed Muneer, Habeeb Sabhan Maytham, Kazim Abed Emad. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2021. Artículo de Revista en Psyke.

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between Government spending compression and the window of the currency and its impact on the exchange rate of the Iraqi dinar
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The exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr

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