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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
Fri Jan 01 2016
Journal Name
كتاب الفكر السياسي للسيد محمد بحر العلوم
الفكر السياسي للسيد محمد بحر العلوم
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تعد دراسة الفكر السياسي للسيد محمد بحر العلوم، تناولاً لشخصية إسلامية علمية واجتماعية وسياسية معتدلة، ينتمي إلى أسرة علوية حسنية لها من التراث الديني والعلمي والفكري والاجتماعي ما يشهد له التأريخ، فضلاً عن الإسهامات الوطنية والسياسية في تاريخ العراق المعاصر، وبسبب السياسات الخاطئة لتلك الأنظمة الدكتاتورية، وموقف تلك العائلة المناهض لها فقد كانت النتيجة أن قدمت كوكبة من خيرة علمائها وشبابها.

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
لمحات لمحات من الفكر السياسي الميكافيلي
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This study discussed the importance of studying political thought and its stages of development

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
الفكر التربوي عند رفاعة رافع الطهطاوي
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اهمية البحث والحاجة اليه

      لم تعد التربية في الوقت الحاضر اعتباطا وتخبطا ، أنها علم وفن ، نظر وعمل ، اجتهاد وتطبيق ، اختصاص وابتكار والمربي ، أبا ، إما أو معلما أو زعيما أو مصلحا اجتماعيا ، أصبح بحاجة ماسة للاطلاع على التربية وفكرها التربوي والتعمق في أساليبها ووسائلها ( عاقل ، 1978 ،ص 3 ) .

    إن بناء المجتمع أو التربية ،لايمكن إن يكون لهوا ولعبا ، والحق إن بن

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic approach in the effectiveness of small and medium Enterprises in Iraq
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The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

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Publication Date
Wed Jul 01 2015
Journal Name
Political Sciences Journal
The concept of ethnicity in contemporary American political thought Jerry Mueller, a model ...
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الخلاصة

تشير نظريات علم اجتماع المعرفة الى ان ظهور مفهوم معين او سقوطه لايتم بمحض الصدفة، بل نتيجة تفاعل مجموعة من العوامل الثقافية والسياسية وحتى الاقتصادية ومن هنا فأن ظهور مفهوم الاثنية كان محصلة عوامل كثيرة خصوصاً بعد ان اصبح موضوع الاثنية في العقود الاخيرة من القرن الماضي وبداية القرن الواحد والعشرين محور نقاش رئيس في ميدان البحث الاجتماعي والسياسي، ليس في

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر سياسة السجلات المحاسبية المفتوحة كأحد آليات إدارة التكلفة في تحقيق الميزة التنافسية للشركات الصناعية المساهمة العامة الأردنية
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The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

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Publication Date
Sun Jan 15 2023
Journal Name
Dental Hypotheses
Effect of addition of polymerized polymethyl methacrylate (PMMA) and zirconia particles on impact strength, surface hardness, and roughness of heat cure PMMA: An in vitro study
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Introduction: This study was designed to examine the effects of addition of the combination of polymerized polymethyl methacrylate (PMMA) and zirconia (ZrO2) particles to heat cure PMMA resin on impact strength, surface hardness, and roughness. Methods: The 70% (w/w) of polymerized PMMA powder (particle size: 0.70mm) was mixed with 30% (w/w) of zirconia powder (ZrO2) (1mm) to produce PMMA-ZrO2 filler. Ninety acrylic specimens created were divided into three groups containing 0% wt (Control group), 2% wt, and 4% wt, PMMA-ZrO2 filler. Ten specimens were used for impact strength, surface hardness and roughness test, blindly. Data were analyzed via oneway ANOVA and the Tukey post hoc test using R 3.6.3. Results: There was statistically signific

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Publication Date
Sat Jun 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of thermocycling and different pH of artificial saliva on the impact and transverse strength of heat cure resin reinforced with silanated ZrO2 nano-fillers.
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Background: The aim of this study was to evaluate the effect of thermo cycling and different pH of artificial saliva (neutral, acidic, basic) on impact and transverse strength of heat cure acrylic resin reinforced of with 5% silanated ZrO2 nano fillers. Materials and methods: 120 samples were prepared, 60 samples for impact strength test and another 60 samples for transverse strength test, for each test, samples were divided into two major groups (before and after thermo cycling), then each of these major groups were further subdivided into 3 subgroups according to the pH of prepared artificial saliva (neutral, acidic, basic). Charpy impact device was used for impact strength test and Flexural device was used for transverse strength test. R

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
تخطيط مسارات خطوط الضغط العالي وأثره في تلوث هواء المدينة
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Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Auditing A proposed Framework For Practice In Industrial Companies: Practical Study In Iraqi State Company For Cement
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This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

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