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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
Thu Aug 01 2024
Journal Name
Journal Of King Saud University - Engineering Sciences
Impact of long-term depletion on horizontal wellbore stability in tight reservoirs-including changes in petrophysical and geomechanical properties
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technical requirements for the application of economic intelligence and its impact On the dimensions of strategic success of banks: An applied research on a sample of Iraqi banks private
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This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Central Bank control of external transfers and its impact on the tax information system: Applied research in the General Authority for Taxes
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Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between Government spending compression and the window of the currency and its impact on the exchange rate of the Iraqi dinar
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The exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr

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Publication Date
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
اثر أثر الحضارة الإسلامية في الفكر السياسي الحديث
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There are many opinions about modern political thoughts for future , trying to draw a map of strong powers in the world and one of these thoughts is the conflict with civilizations. Both of these phenomena search for future and western civilization. It is important to mention that Islamic civilization has special place and clear effect through its conditions.

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Publication Date
Wed Jan 07 2009
Journal Name
Political Sciences Journal
السياسة في الفلسفة الاسلامية : الفكر السياسي عند الفارابي
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السياسة في الفلسفة الاسلامية : الفكر السياسي عند الفارابي

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Publication Date
Sat Jan 01 2011
Journal Name
Political Sciences Journal
مستقبل الايديولوجيا واليوتوبيا في الفكر السياسي الغربي الحديث
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مستقبل الايديولوجيا واليوتوبيا في الفكر السياسي الغربي الحديث

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Publication Date
Sun Jan 01 2023
Journal Name
المجلة السياسية والدولية
الديمقراطية في الفكر الاسلامي المعاصر وعلاقتها بنظرية الشورى
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الديمقراطية في الفكر الاسلامي المعاصر وعلاقتها بنظرية الشورى

Publication Date
Sat Jun 01 2019
Journal Name
مجلة البحوث والدراسات الإسلامية
اثر الفكر الاصولي اللغوي في بناء المجتمع الاسلامي
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يعد علم أصول الفقه السبيل إلى استنباط الأحكام من النصوص الشرعية، وبقواعده يسدد المجتهد نظره في أحكام الشريعة ويعينه على الوصول إلى الحقيقة. فهو علم دقيق المسلك، يقصده كل من يتحاشى السطحية في فهم النصوص الشرعية وتفسيرها وتكييف الوقائع والتصرفات الشرعية على النصوص تكييفا صحيحا يعصم العقل عن الخطأ، فهو بالنسبة إلى العلوم الشرعية كالنحو بالنسبة إلى العلوم العربية. وقد نال هذا العلم من جهد العلماء الحظ الأكبر وا

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Publication Date
Fri Jun 08 2018
Journal Name
المجلة السياسية والدولية
مبادى القانون الطبيعي وتطوره في الفكر السياسي الغربي
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لقد أثارت فكرة القانون الطبيعي اهتمام الفقهاء والفلاسفة في الشرق والغرب ، القدامى منهم والمحدثون وشيدوا نظريات وأقاموا مناقشات حول فكرة القانون الطبيعي والطبيعة والعقل الطبيعي مما جعل هذه الفكرة تبدو إحدى المعطيات الأساسية للفكر الإنساني والتي لا يمكن تجاوزها في إي وقت أو في إي مكان. يبدو إن مفهوم القانون الطبيعي وان كان يعد من اعرق المفاهيم الفلسفية إلا انه يعد واحد من تلك المفاهيم التي وان احتفظت بجوهرها

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