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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
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT: FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT
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The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Cadmium adsorption in some iraqi calcareous soils according to thermodynamic equilibrium concepts
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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
الفكر التربوي عند الامام السيوطي
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This research shows the following points:

1-Features of the life of Imam Suyuti

2-First, the goals of public education: Educational Thought at the Imam Suyuti through Second, Third, special education goals: classification of science, Fourth, meaning he has the mind, Fifth: World Literature, VI: Literature learner

3-was informed of the Islamic Educational Thought Media, worked as science and teaching.

4-wrote in the human soul and away from the world and its desires, and how to deal with this self-way educational so based on a book of the year, and longer Mqamath of the most important books in the field of the human soul, edema tradition because he sees that the mind found in order to think about the verses

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Publication Date
Thu Sep 01 2016
Journal Name
المجلة السياسية والدولية
الفكر السيياسي لمدرسة فرانكفورت النقدية
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تعد مدرسة فرانكفورت أو النظرية النقدية لمدرسة فرانكفورت واحدة من ابرز المدارس الفلسفية الغربية المعاصرة، والتي اكتسبت اليوم اهمية بالغة، نظرا لغنى وتنوع كتاباتها المنفتحة على مختلف المرجعيات الفلسفية الكبرى (الكانطية، الهيغلية، الماركسية، الفرويدية.الخ( ومواكبتها للإشكاليات المعقدة المطروحة في المجتمعات المعاصرة، والتحولات الفكرية والاجتماعية والسياسية لعالمنا المعاصر، ولعل ابرز ما يميز هذه المدرسة

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
العلمانية وموقف الفكر الاسلامي المعاصر
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العلمانية وموقف الفكر الاسلامي المعاصر

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Publication Date
Thu Jun 07 2012
Journal Name
مجلة مركز الدراسات الفلسطينية
الفكر السياسي لجماعة ناتوري كارتا
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ان جماعة ناتوري كارتا تشكل علامة بارزة في اسرائيل، بسبب موقفها من القضية الفلسطينية، اذ انها لا تقبل بأنشاء الدولة الفلسطينية المستقلة فقط بل انها تنسف من الاساس مسالة وجود الدولة اليهودية، وهي بذلك تتجاوز القوى الاصولية اليهودية جميعا، تلك القوى التي تحاول جاهدة المحافظة على وجود اسرائيل، وتسعى بشتى الوسائل الى تثبيتها بالمنطقة وايجاد المسوغات الشرعية لها

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Publication Date
Tue May 14 2024
Journal Name
Iranian Journal Of Catalysis
Feasible and simple preparation of Pd (II), Ni (II), and Pt (IV) complexes: Their biological and industrial applications and investigation of Pd (II) complex in Suzuki reaction
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A novel ligand, (E)-5-((2-hydroxy-4,6-dimethylphenyl)diazenyl)-2,3-dihydrophthalazine-1,4- dione, was synthesized through the reaction of 3,5-dimethylphenol with the diazonium salt of 5-amino-2,3-dihydrophthalazine-1,4-dione. The ligand underwent characterization through the utilization of diverse spectroscopic methods, including UV-Vis, FT-IR, 13C, and 1H-NMR, alongside Mass spectroscopy and micro elemental analysis (Carbon, Hydrogen, Nitrogen, and Oxygen). Metal chelates of transition metals were prepared and analyzed using elemental analysis, mass spectra, atomic absorption, UV-Vis, FT-IR spectral analysis, as well as conductivity and magnetic measurements. The investigation into the compounds’ nature was conducted by utilizing mole r

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Publication Date
Thu Aug 18 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision
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The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation of Total Productive Maintenance (TPM) for industrial establishments and their impact on operational strategy: applied research in a sample of industrial companies
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The aim of the research is to measure the relationship and effect of the application of total production maintenance TPM in the operational strategy, as it is considered one of the most important strategies for the process of restoring production losses because of inefficient equipment. Competitive edge in the global market by upgrading the operational strategies of OS in the application of TPM in those institutions that apply both H-OS-oriented and P-OS-oriented strategies where the strategy has been identified as a critical success factor. The aim of this study is to attempt to consider the application of comprehensive productive maintenance in industrial establishments

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Publication Date
Sat Jan 01 2022
Journal Name
Communications In Mathematical Biology And Neuroscience
The impact of fear and harvesting on plankton-fish system dynamics incorporating harmful phytoplankton in the contaminated environment
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