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
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Impact of Cooperative Training of EFL Student Teachers on their Teaching Performance and Attitude toward Teaching
...Show More Authors

Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Employ GIS technology GIS in the educational process – learning
...Show More Authors

Witnessing human societies with the turn of the century atheist twenty huge revolution in information , the result of scientific and technological developments rapidly in space science and communications , and that made the whole world is like a small village not linked by road as it was in ancient times, through the rapid transportation as was the case a few years ago , thanks to the remote sensing devices that roam in space observant everything on the ground , that the information networks that overflowed the world a tremendous amount of information provided for each inhabitants of the earth , which made this information requirement for human life and human survival and well-being , as it has allowed that information to humans opportun

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 18 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Nanogold-Bound Copper Complexes and Their Various Applications: A Review Article
...Show More Authors

View Publication
Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Molecular Microbiology in Clinical Practice: Current and Future Applications: Molecular Microbiology
...Show More Authors

Technological advances have yielded new molecular biology-based methods for the diagnosis of infectious diseases.  The newest and most powerful molecular diagnostic tests are available at regional and national reference laboratories, as well as at specialized centers that are certified to conduct metagenomic testing.  Metagenomic assays utilize advances in DNA extraction technology, DNA sequence library construction, high throughput DNA sequencing and automated data analysis to identify millions of individual strands of DNA extracted from clinical samples.  At present, metagenomic assays are only possible at a small number of special research, academic and commercial laboratories.  Continued research in human and path

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jun 27 2023
Journal Name
Journal Of Kufa For Chemical Sciences
Nanogold-Bound Copper Complexes and Their Various Applications: A Review Article
...Show More Authors

The term "nano gold," also known as "gold nanoparticles," is commonly used. These particles are extremely small, with a diameter of less than 100 nm, which is only a fraction of the width of a human hair. Due to their tiny size, nano gold particles are often found in a colloidal solution, where they are suspended in a liquid stabilizer. This colloidal gold is essentially another name for nano gold. The main method for producing gold nanoparticles in a colloidal solution is the citrate synthesis technique, which involves combining different solutions to precipitate the gold nanoparticles. In biological systems, copper complexes play a significant role at the active sites of many metalloproteins. These complexes have potential applications in

... Show More
Publication Date
Sat Jun 26 2021
Journal Name
Journal Of The College Of Education For Women
The Wisdom-Based Thinking and its Relationship to the Psychological Capital: طلل غالب علوان
...Show More Authors

The present study aims to identify wisdom-based thinking and its relationship to psychological capital. It further aims to find out the differences in the level of wisdom-based thinking and psychological capital according to the variables of gender and specialization (scientific, humanities). To achieve this, the study has been conducted on a sample of (380) male and female students. The two scales, wisdom-based thinking and psychological capital are implemented to the sample after being constructed by the researcher and after ensuring their psychometric characteristics' suitability for the study's aims. Results concerning the first aim have shown that there is a significant relationship among students. The second aim has revealed that t

... Show More
View Publication
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Innovative Thinking and its Relation with the Cognitive Inhibition among at the University Students
...Show More Authors

This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.

View Publication Preview PDF
Publication Date
Sun Nov 28 2021
Journal Name
Route Educational & Social Science Journal
ARTISTIC EXPRESSION AMONG PRIMARY SCHOOL STUDENTS AND ITS RELATIONSHIP TO THE CONTEMPLATIVE THINKING VARIABLE
...Show More Authors

The early childhood stage, which is usually described as establishing the development and growth of most of the child’s mental, psychological, moral, and physical abilities, so scientists and researchers have been interested in the growth and upbringing of the child, especially for the specified period between (6 until the age of 11) due to the importance of education in this stage. The age stage in terms of developing the child’s senses and experiences, because he is by nature inclined to play and draw in his instinctive activity, according to which his natural responses to stimuli and his contemplation of what surrounds him change. Since drawing plays an important role in raising a child from an emotional and intellectual point of vie

... Show More
Publication Date
Thu Aug 24 2023
Journal Name
Migration Letters
Imaginative Interconnection and its Relationship to Spatial Thinking Among Preparatory School Students in Mathematics
...Show More Authors

Scopus
Publication Date
Wed Nov 24 2021
Journal Name
International Journal Of Differential Equations
The Impact of Media Coverage and Curfew on the Outbreak of Coronavirus Disease 2019 Model: Stability and Bifurcation
...Show More Authors

In this study, the spreading of the pandemic coronavirus disease (COVID-19) is formulated mathematically. The objective of this study is to stop or slow the spread of COVID-19. In fact, to stop the spread of COVID-19, the vaccine of the disease is needed. However, in the absence of the vaccine, people must have to obey curfew and social distancing and follow the media alert coverage rule. In order to maintain these alternative factors, we must obey the modeling rule. Therefore, the impact of curfew, media alert coverage, and social distance between the individuals on the outbreak of disease is considered. Five ordinary differential equations of the first-order are used to represent the model. The solution properties of the system ar

... Show More
View Publication
Scopus (7)
Crossref (2)
Scopus Clarivate Crossref