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jeasiq-917
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 Jan 01 2018
Journal Name
Rout Eduation &soial Journal
تخطيط المناهج الدراسية في العملية التربوية
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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
العربية
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م,د. فرات سمير فرج

تدريسي في مديرية تربية محافظة الانبار

 

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Maximum Likelihood and Bayesian Methods For Estimating The Gamma Regression With Practical Application
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In this paper, we will illustrate a gamma regression model assuming that the dependent variable (Y) is a gamma distribution and that it's mean ( ) is related through a linear predictor with link function which is identity link function g(μ) = μ. It also contains the shape parameter which is not constant and depends on the linear predictor and with link function which is the log link and we will estimate the parameters of gamma regression by using two estimation methods which are The Maximum Likelihood and the Bayesian and a comparison between these methods by using the standard comparison of average squares of error (MSE), where the two methods were applied to real da

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Publication Date
Wed Oct 26 2022
Journal Name
Membranes
Classification of Nanomaterials and the Effect of Graphene Oxide (GO) and Recently Developed Nanoparticles on the Ultrafiltration Membrane and Their Applications: A Review
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The emergence of mixed matrix membranes (MMMs) or nanocomposite membranes embedded with inorganic nanoparticles (NPs) has opened up a possibility for developing different polymeric membranes with improved physicochemical properties, mechanical properties and performance for resolving environmental and energy-effective water purification. This paper presents an overview of the effects of different hydrophilic nanomaterials, including mineral nanomaterials (e.g., silicon dioxide (SiO2) and zeolite), metals oxide (e.g., copper oxide (CuO), zirconium dioxide (ZrO2), zinc oxide (ZnO), antimony tin oxide (ATO), iron (III) oxide (Fe2O3) and tungsten oxide (WOX)), two-dimensional transition (e.g., MXene), metal–organic framework (MOFs), c

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Educational Thought of Ibn Sahnun and al-Kabasi: comparative study
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This study aims to illustrate and compare the perspectives of Ibn Sahnun and    al-Kabasi about educational system. To this end, the researcher adopted the inductive-analytical approach to analyze their educational perspectives. The study included two chapters: one to give an overview of the life of Ibn Sahnun and al-Kabasi and the other to analyze their perspectives. The findings revealed Ibn Sahnun and al-Kabasi confirmed that compliance with the Islamic rules is an essential condition over all aspects. As for Ibn Sahnun pointed out to the important of teaching Quran as a basic reference and guide of Muslim daily-life skills and behaviors. On the other hand, al-Kabasi focused on the creation and religion as two-main aspe

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Physiological and Hormonal Effects of Titanium Dioxide Nanoparticles on Thyroid Function and the Impact on Bodyweight in Male Rats
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Fifty-four Sprague-Dawley albino adult male rats were classified into three main groups each of 18 rats treated for a particular duration (1,2, and 4) weeks respectively. Each group was subdivided into three subgroups each of six rats treated as follows; group (1) serve as normal control, group (2, and 3) intra-peritoneal treated with TiO2NPs (50,200) mg/kg respectively, body *weight of all rats was measured before and after the experiment, then rats were dissected at the end of each experiment and the weights of the thyroid was measured. The result showed a highly significant decrease (p<0.01) in thyroid gland weight, a highly significant increase (p<0.01) in body weights and TSH, while a highly significant decrease (p&

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Publication Date
Wed Jun 01 2022
Journal Name
Eurasian Chemical Communications
Characterization and synthesis of some new Schiff bases and their potential applications
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In this present work, [4,4`-(biphenyl-4,4`-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene)bis(2-methoxyphenl)(A1),4,4`-(biphenyl-4,4`-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene)diphenol(A2),1,1`-(biphenyl-4,4`-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene) dinaphthalen-2-ol (A3)]C.S was prepared in 3.5% NaCl. Corrosion prevention at (293-323) K has been studied by using electrochemical measurements. It shows that the utilized inhibitors are of mixed type based on the polarization curves. The results indicated that the inhibition efficiency changes were used with a change according to the functional groups on the benzene ring and through the electrochemical technique. Temperature increases with corrosion current

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Publication Date
Sun Sep 28 2025
Journal Name
Magazine Aldhakwat Albedh
The impact of atheism on the individual and society, Iraq as a model
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Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Simulation and its applications in contemporary graphic design
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   The simulation is the oldest theory in art, since it appeared in the Greek aesthetic thought of the philosopher Plato, as we find in many of the thinkers and philosophers over a wide period of time to reach our world today. Our fascination with art in general and design art in particular is due to the creativity and innovations of the artist through the simulation, as well as the peculiarities in this simulation, which give objects signs and signals that may have an echo that sometimes does not exist in their physical reality.

   The real representation of life and design construction, descriptions of the expression of each of them in the form of intellectual construction and the ideas of producti

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Narrative infrastructure and its impact on building open and closed endings in the feature film
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The topic of the research tagged (narrative structure and its impact on building open and closed endings in the fictional film) is summarized by studying the mechanism of employing closed and open endings in the fictional film. novelist, then the need for it, as well as the objectives of the research and clarifying its limits as well as its importance. Then moving to the theoretical framework, which included three topics, where the first topic was entitled (the cinematic construction of the film narrative), either the second topic (the structure of complexity and narrative solutions), or the third topic dealt with the subject (the structure of the end and its relationship to the construction of the narrative). After completing the theore

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