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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 Nov 11 2024
Journal Name
Cellular Physiology And Biochemistry
Antibacterial Activity of Silver Nanoparticles Prepared from Camellia Sinensis Extracts in Multi-Drug Resistant Staphylococcus Aureus
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Background/Aims: The nano-method has been used as a technique for creating novel, non-traditional antimicrobial agents. This effective method for treating infectious diseases has many advantages over conventional antibiotics, including increased efficacy against species that have developed drug resistance, and the ability to circumvent the development of resistance that disrupts a number of biological pathways. As a result, the objective of this study was to synthesize and characterize silver nanoparticles using phenolic compounds obtained from Camellia sinensis. The nanoparticles were then used as antibacterial agents on the multidrug resistant Staphylococcus aureus, as well as, biofilm formation mechanism were also investigated. M

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Publication Date
Tue Jun 15 2021
Journal Name
Scientific Reports
Genome-wide association analysis permits characterization of Stagonospora nodorum blotch (SNB) resistance in hard winter wheat
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Abstract<p>Stagonospora nodorum blotch (SNB) is an economically important wheat disease caused by the necrotrophic fungus<italic>Parastagonospora nodorum</italic>. SNB resistance in wheat is controlled by several quantitative trait loci (QTLs). Thus, identifying novel resistance/susceptibility QTLs is crucial for continuous improvement of the SNB resistance. Here, the hard winter wheat association mapping panel (HWWAMP) comprising accessions from breeding programs in the Great Plains region of the US, was evaluated for SNB resistance and necrotrophic effectors (NEs) sensitivity at the seedling stage. A genome-wide association study (GWAS) was performed to identify single‐nucleotide polymorphism (SNP</p> ... Show More
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Publication Date
Sun Jun 09 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Determine the Whole Genome Sequences of SARS-COV-2 Isolated from Iraqi Patients Using NGS Method
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Background: Next-generation sequencing (NGS) can monitor the transmission of COVID-19 and viral alterations. Objectives: To provide information about testing techniques and infection control measures, as well as to direct the development of vaccines and treatments for the Corona virus. Methods: Six Iraqi SARS-CoV-2 strains were investigated using whole-genome sequencing using the next-generation sequencing method. The sequencing was carried out with an Illumina MiSeq system, and phylogenetic analysis was carried out for all Iraqi sequences retrieved from GISAID. Results: The analysis of the isolates from this study showed that all the sequences from the most recent wave, which happened in the summer of 2022, were primarily clustered

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Publication Date
Wed Jul 22 2026
Journal Name
Nanotechnology For Environmental Engineering
Bismuth-doped ZIF-8 as a highly efficient piezo-photocatalyst for advanced remediation of organic dyes
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Sun Jan 01 2017
Journal Name
Al-utroha L Sports Scinece
Standard levels for measuring the administrative work of sport unions in the Iraqi national union Olympic Committee
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The sports institutions in general are affected and contact with sport in particular the environmental factor, whether political or economic, which makes them in constant need to consider their administrative applications to increase the confidence of their employees because of their suitability or consistency with the new reality according to the sports activities that relate to it, The stalemate in administrative and technical aspects of the administrative work method in the majority of the Olympic sports federations makes the achievement of most of the goals far from the present reality, and the selection of suitable alternatives to achieve the objectives by those who disagree with the concepts of modern dictatorial standards It leads to

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
A comparative study to determine the native eye lens protein in the some types of Iraqi vertebrates
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This study showed that the lens in baloot muluki fish Chondrostoma regium is transparent, spherical shape, and solid in textures, while in the tree frog Hyla arborea savignyi, freshwater turtles Clemmys caspia caspia, white–eared bulbul Pycnonotus leucotis and brown rat Rattus norvegicus are transparent, soft and biconvex, it is very soft in white–eared bulbul. There are many significant differences have been recorded between the average weight lens and the total concentration of the protein in the lens all studied animals. Electrical migration process for lens proteins showed that there is one bundle of crystalline –? and one bundle also crystalline–? in all studied species, either crystalline–? may represent one bundle character

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Publication Date
Tue Aug 03 2021
Journal Name
Key Engineering Materials
Study the Behavior of Castellated Steel Column Encasing by Different Reactive Powder Concrete Thickness with Laced Reinforcement
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Castellated columns are structural members that are created by breaking a rolled column along the center-line by flame after that rejoining the equivalent halves by welding such that for better structural strength against axial loading, the total column depth is increased by around 50 percent. The implementation of these institutional members will also contribute to significant economies of material value. The main objectives of this study are to study the enhancement of the load-carrying capacity of castellated columns with encasement of the columns by Reactive Powder Concrete (RPC) and lacing reinforcement, and serviceability of the confined castellated columns. The Castellated columns with RPC and Lacing Reinforcement improve com

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Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrolytic removal of zinc from simulated chloride wastewaters using a novel flow-by fixed bed electrochemical reactor
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The cathodic deposition of zinc from simulated chloride wastewater was used to characterize the mass transport properties of a flow-by fixed bed electrochemical reactor composed of vertical stack  of stainless steel nets, operated in batch-recycle mode. The electrochemical reactor employed potential value in such a way that the zinc reduction occurred under mass transport control. This potential was determined by hydrodynamic voltammetry using a borate/chloride solution as supporting electrolyte on stainless steel rotating disc electrode. The results indicate that mass transfer coefficient (Km) increases with increasing of flow rate (Q) where .The electrochemical reactor proved to be efficient in removing zinc and was abl

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Publication Date
Thu Apr 25 2019
Journal Name
University Of Thi-qar Journal
Evaluation the Geotechnical Properties of Oil-Polluted Soil from Two Selected Areas in Thi-Qar Governorate-Iraq
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Oil pollution of the soil due to a leakage in oil tubes, transportation of products, or during oil excavations can change the soil physical and mechanical, chemical, and biological properties. Consequently, the soil may or may not be eligible for engineering construction projects and it may need a significant treatment. Therefore, it is required to have a better understanding of the general behavior and the corresponding geotechnical properties upon pollution particularly for those areas associated with oil explorations and industry like Thi-Qar Governorate. Fine and coarse soils from two sites at the University of Thi-Qar are artificially contaminated with oil products ranging from 0% to 10% of their dry weight. Testing programs have been

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