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
Fri Jan 01 2016
Journal Name
كتاب الفكر السياسي للسيد محمد بحر العلوم
الفكر السياسي للسيد محمد بحر العلوم
...Show More Authors

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.

Preview PDF
Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
الفكر التربوي عند رفاعة رافع الطهطاوي
...Show More Authors

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

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
لمحات لمحات من الفكر السياسي الميكافيلي
...Show More Authors

This study discussed the importance of studying political thought and its stages of development

View Publication Preview PDF
Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
تخطيط مسارات خطوط الضغط العالي وأثره في تلوث هواء المدينة
...Show More Authors

View Publication Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Emotional Intelligence on Employee Performance in Saudi Arabia Banking Sector
...Show More Authors

Saudi Arabia’s banking sector plays an important role in the country’s development as it is among the leading sectors in the financial sector. Considering, two main Saudi banks (The National Commercial Bank and Saudi American bank), the present study aims to observe the impact of emotional intelligence on employee performance. The components of emotional intelligence affecting employee performance include self-management, relationship management, self-awareness, and social awareness. A quantitative methodology was applied to analyse the survey results of 300 respondents over the period from 2018 to 2019. The results show that there was a significant positive impact of self-management, self-awareness, and relationship manageme

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Tue Jul 19 2022
Journal Name
Res Militaris
Urban Geomorphology and Its Impact on Determining the Trends of Urban Expansion in The City of Kut and Its Future Expectations Using Geographic Information Systems
...Show More Authors

Geomorphology is concerned with the topographic units that make up the Earth's surface. These take many forms, such as mountains and rivers, and include many dangers such as landslides, landslides and erosion. Many studies appeared in this field to analyze its effects and risks resulting from it, including urban studies, to determine the trends of optimal urban expansion and its geomorphological interactions. The results showed that the city of Kut originated and expanded near the course of the Tigris River and its branches, and it suffers from unbalanced urban expansion, due to the high rate of population growth, and overcrowding in housing units with the growth of urban land uses in it, which prompted the city to extend horizontally and v

... Show More
Scopus
Publication Date
Fri Feb 01 2019
Journal Name
Meta Gene
Cytokine gene variations and their impact on serum levels of IFN-γ, IL-2, IL-4, IL-10 and IL-12 among Iraqi Arabs
...Show More Authors

View Publication
Scopus (14)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Tue May 02 2023
Journal Name
Journal Of Physical Education
Designing compound exercises with hardware technology and its impact on some physical and skill abilities of the Airways Club players under (19) years old.
...Show More Authors

ER Abbas, AA Jasim, Journal of Physical Education, 2023 - Cited by 1

View Publication
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of complexity management on dynamic capabilities: a survey at some private colleges
...Show More Authors

 

This research aims to understand complexity management and its impact on the use of the dynamic capabilities of a sample of private colleges.  Private colleges are currently facing many crises, changes, unrest and high competitive pressures.  Which is sometimes difficult or even impossible to predict.  The recruitment of dynamic capabilities is also one of the challenges facing senior management at private colleges to help them survive and survive.  Thus, the problem of research was (there is a clear insufficiency of interest in Complexity Management and trying to employ it in improving the dynamic capabilities of Colleges that have been discussed?). A group of private colleges was selected as a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon May 25 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Training for Anaerobic Differential Threshold Stand and its Impact on Lactic Acid Concentration and LDH Enzyme and VO2MaX and Cortisol Hormone for Free 400 m men-runners
...Show More Authors

The study aimed at designing a training program by using training for the anaerobic differential threshold stand and the effects of those trainings on the variables of (Concentration of Lactic Acid and LDH Enzyme, VO2 MaX and Cortisol Hormone). The Researchers used the experimental program with one-group style. Also, they used a sample with (8) men-players in a (free 400 m men-runners) and they used many instruments and procedures, most notably the training-program prepared for 10 weeks and for 3 training units weekly, (70-90 min) for each unit. They used the training intensity from 85-100% of the player's ability. After finishing the training program and doing some pre-tests and post-tests then statistically checking the results, the resea

... Show More
View Publication
Crossref