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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
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Applying Mind Mapping Technique as a Pre- Writing Tool on EFL College Students in Essay Writing
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Based on the assumption that the more teachers know about brain science, the better
prepared they will be to make instructional decisions.
Mind Mapping is a powerful tool for assisting any form of writing. Language is an
important device and a very beneficial means for human being to communicate with other
people .Writing is one of the language skills that will never be left in education.
The study aims at investigating the Impact of applying mind mapping technique as a prewriting
tool on Iraqi EFL college students in essay writing. To do so, 60 EFL college students
were divided randomly selected and divided into two groups experimental and control. Prior
to treatment, participants of the both groups were given a

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Publication Date
Wed Mar 16 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE CAUSES OF THE PHENOMENON OF MARKETING DECEPTION AND ITS IMPACT IN THE AREAS OF CONSUMER PROTECTION/ SEARCH EXPLORATORY OF THE CONSUMERS PERSPECTIVE: THE CAUSES OF THE PHENOMENON OF MARKETING DECEPTION AND ITS IMPACT IN THE AREAS OF CONSUMER PROTECTION/ SEARCH EXPLORATORY OF THE CONSUMERS PERSPECTIVE
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The research aims to diagnose the causes of the phenomenon of Marketing deception catalog, which is now deployed in the Iraqi market and related to producers and marketers, consumers, regulators and other institutions) and their impact in the areas of prejudice to the consumer protection (product and signifying specifications, price, advertising, packaging), as well as identify differences in the sample responses according to personal variables, it has been the adoption of the resolution as a tool to collect data and information through a sample survey of consumer opinions totaling 108 people in shopping centers in the province of Baghdad and in the Karkh and Rusafa, It was the use of methods selected statistical represented by the arith

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Contemporary Islamic Ideology Crisis According to Al- Sayid Muhammad Baqir Al- Sadr
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The most prominant goal aimed at by contemporary islamic ideology is to present Islam to the whole world as a message of God that establishes for man a supreme civilization to accomplish justice, peace, development and prosperity

This mission is hindered by many obstacles that create Islamic ideology crisis such as loss of Comprehensive unifying vision which led to the loss of correct vision. This resulted in a Weakness of Priority arrangement and national interests a accomplishment.

There is also a problem of the curriculum that teaches Islamic ideology .

Another problem is that of the concept taken from Islamic culture.

Also another Problem Is the lack of understanding of

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking Compliance in combating money laundering and terrorist financing: An applied research in a sample of Iraqi banks
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       The purpose of this research is to demonstrate the impact of banking compliance in combating money laundering and terrorist financing through banks. The phenomenon of money laundering and terrorist financing has received wide attention in the countries of the world and international organizations because of the negative effects this phenomenon has on the global economy as a result of exploiting developments and modern banking operations to pass Money laundering and terrorist financing operations in order to legitimize illegal funds and obliterate their criminal sources, which obliged the banking sector to increase control measures in order to reduce these operations, which conceal money laundering thr

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking technology in enhancing the strategic capacity: an applied research on a sample of Iraqi private commercial banks
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Abstract :                                                                                               

                 This research demonstrates the importance of

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Publication Date
Tue Sep 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of various staining substances and immersion time on the stainability of bonded sapphire brackets with three kinds of light cure orthodontic adhesives (An in-vitro study)
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Background: The need of the patient for a more reasonable esthetic orthodontic intervention has risen nowadays. Thus, orthodontists make use of esthetic orthodontic materials like brackets, ligature elastics, and arch wires. The esthetic brackets come as different forms of materials, such as ceramic brackets, which have their stainability remaining as the most important consideration for the patients and the orthodontists. This study aimed to compare the staining effects of various staining materials, including black tea, cigarette smoke and Pepsi, as well as the time effect on the color stability of sapphire ceramic brackets bonded with three kinds of light cure orthodontic adhesives: Transbond, Resilience and Enlight. Materials and Met

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Publication Date
Wed May 01 2024
Journal Name
Journal Of Ecological Engineering
Explore the Impact of Surfactant Type on the Stability and Separation Efficiency of Oil–Water Emulsions of Real Wastewater from Al-Basrah Crude Oil Using Microbubble Air Flotation
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Among several separation processes, the air flotation distinguish as remarkably high potential separation process related to its high separation efficiency and throughput, energy-efficient, simple process, cost-effective, applicable to a wide range of oily wastewater and no by-products. The current study aimed to investigate the effect of the type and concentration of surfactant on the stability of oil-water emulsion and efficiency of the separation process. For this purpose, three types of surfactant where used (anionic SDS, mixed nonionic Span 85/Tween 80, and cationic CTAB). The results demonstrated that the Span 85/Tween 80 surfactant has the best stability, and it increases with the surfactant concentration augmentation. The removal ef

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Publication Date
Fri Apr 19 2019
Journal Name
Iraqi Journal Of Biotechnology
Impact of Age Factor in Cervical Abnormalities and Cancers Incidence in Some Iraqi Married Women
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Cervical cancer is the third most common cancer in women worldwide, and it has the fourth highest mortality rate among cancers in women. The present study aimed to reveal the impact of age factor in cervical abnormalities and cancers incidence in some Iraqi married women. 150 scraping cervical cells samples were collected from the women clinically diagnosed with cervical abnormalities and cancer who were divided into two groups; the first group included the women with abnormal pap smear which revealed 13.33% of women were less than 30 years and followed by 66.66% of women whose age between 30-50 years and 20% of them were more than 50 years old. While the second group iclude the women with normal Pap smear (Healthy women) which revealed tha

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Molecular Identification of Rhizosphere Trichoderma spp. and Their Antagonistic Impact Against Some Plant Pathogenic Fungi
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The main aim of this study was to molecular identification and determine the antagonistic impact of rhizosphere Trichoderma spp. against some phytopathogenic fungi, including (Magnaporthe grisea) pyricularia oryzae, Rhizoctonia solani and Macrophomina phasolina. Four Trichoderma isolates were isolated from rhizosphere soils of the different host plants in different locations of Egyptian governorates. The morphological characterization of isolated Trichoderma as well as using of (ITS1-5.8S-ITS2) ribosomal gene sequence acquisition and data analyses. By comparing the results of DNA sequences of ITS region, the fungi represented one isolate were positively identified as T. asperellum (1 isolate T1) and one as T. longibrachiatum (1 isolate T2)

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Impact of replacing the old chicken and add soy protein in Alvezaawih qualities Barker beef
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The purpose of this study was to determine the impact of added soy protein humidifier concentration of different ratios of bovine Alberkr mix that was to bring the old chicken shop pure beef in five ratios

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