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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
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The impact of the Turkish intervention in northern Syria on the Syrian Turkish relations during (2011-2019)
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This study aimed to provide a theoretical framework for the impact of the Turkish intervention in northern Syria and the extent of its impact on the relations between the two countries.

It also sought to answer the study's main question: What is the impact of the Turkish intervention in northern Syria on Turkish-Syrian relations during the period 2011-2019 ?.   

In this study, the historical method, the descriptive method, and the systems analysis method were used, with the aim of arriving at an accurate and realistic understanding of the Turkish-Syrian relations.

The study reached a set of results, the most important of which was that the Syrian-Turkish relations are based on interests, and that all alliances and

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some methods for estimating the parameters of the binary logistic regression model using the genetic algorithm with practical application
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Abstract

   Suffering the human because of pressure normal life of exposure to several types of heart disease as a result of due to different factors. Therefore, and in order to find out the case of a death whether or not, are to be modeled using binary logistic regression model

    In this research used, one of the most important models of nonlinear regression models extensive use in the modeling of applications statistical, in terms of heart disease which is the binary logistic regression model. and then estimating the parameters of this model using the statistical estimation methods, another problem will be appears in estimating its parameters, as well as when the numbe

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Counseling program efficiency in developing emotional competence of intermediate school students
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Emotional competence, is relatively a new concept, stands for the ability of people to perceive their feelings and emotions, and sharing them with others. It also refers to capability in optimizing these feeling and emotions, and managing them over various situations. Thus, this study aims to examine the efficiency of counseling program in developing an emotional competence among intermediate school students in Baghdad city. The sample included group of female students at intermediate stage. The findings revealed none of experimental and control groups have statistically significant differences in pre-posttests of emotional competence efficiency.

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between social capital and knowledge sharing and their impact on improving the educational service quality: an analytical study of the views of a sample of academic staffs in the government universities in the Kurdistan Region of Iraq
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Abstract

This study aims to find the relationships between social capital (social network, social trust, shared goals) and knowledge sharing (knowledge Donating, knowledge collecting) as independent variables and their impact on improving the quality of educational services (academic staffs quality, Quality of teaching methods and study curriculums). This research is an important, because it attempts to identify the relationship between social capital and the knowledge sharing and their effect on improving the quality of educational service for universities. The study problem was determined in several questions related to the nature of the correlation relationship - the impact between the different independent variables (

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of financial reporting of earnings per share on the quality of financial reporting
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This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The role of teachers in Sociology In the development of creative thinking for students stage Middle school section of the literary In Karkh II schools From the perspective of the teachers and the students themselves
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This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Envy on Workplace Stress A field Study of Faculty Staff at the Technical College of Management-Baghdad
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The research aims to measure the impact of envy on job stress because the topic of envy represents a negative emotion that exists at all organizational levels, which may cause stress in the work environment.

The Research problem is represented by the lack of perception of most of the faculty staff on the negative effects of envy on their well-being in the Technical College of Management - Baghdad, and what is the impact level of envy on their job stress.

To achieve this, the scale of envy was based on two dimensions (being envied, Envying others), While the job stress scale was based on seven dimensions (workload, conflict role, Family factors, work environment, work relationships

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
The Degree of Availability of Design Thinking Indicators in the content of Arabic Language Curricula at the secondary stage in Syrian Arab Republic
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The study aimed to identify the degree of availability of design Thinking Indicators in The content of the Arabic Language Curricula at the secondary stage in the Syrian Arab Republic; to achieve the goal of the study. The researcher used the Descriptive Approach based on the analysis method according to the Cognitive Theory. The study tools consist of a list of Design Thinking Indicators and a Content Analysis Tool. The researcher completed the Validity and Reliability procedures for the tools. After applying them, the results of the study resulted in the following: Greater Interest than other sub-skills. The results also showed a Divergence of care for the sub-skills and the Difference in their recurrence rate, and the Omission of some

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
organizational integrity and its impact in avoiding strategic deviations: Applied research in the Iraqi insurance company
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Abstract:

                The aim of the current study lies in showing and demonstrating the effect of the independent variable of organizational integrity with its dimensions represented by (organizational optimism, organizational trust, organizational integrity, organizational sympathy) on the dependent variable of strategic drifts through its dimensions represented by (organizational culture, leadership, innovation, strategic planning) .The analytical descriptive approach has been adopted and the questionnaire has been used as a tool to obtain data and information from the sample of (57) people who are at the administrative levels (seni

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Publication Date
Fri Dec 03 2021
Journal Name
مجلة تكريت للعلوم السياسية
نظرية الاعتراف في الفكر السياسي الغربي المعاصر: أكسل هونيث ونانسي فريزر انموذجا
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يعيش المجتمع العالمي أزمات بنيوية ونسقيه عميقة واختلالات وظيفية أسهمت في تنامي مظاهر الصراع المختلفة واشتداد تفجر الأزمات الهوياتية وتزايد الامراض الاجتماعية المقضة للعيش المشترك والمربكة لمظاهر التعايش والتآلف مع لجوء إنسان العصر الحالي الى التقوقع والاحتماء والانزواء تحت هويات ضيقة ونحل صغيره في مشهد يظهر مدى تراضي شبكة العالقات الاجتماعية على أداء وظائفها وأصبح عندها الاغتراب والقلق واللاتضامن والع

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