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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 May 01 2018
Journal Name
Journal Of Physics: Conference Series
Doping And Annealing Effect On Evaporation Of ZnO Thin Films
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Publication Date
Tue May 07 2019
Journal Name
Acm Journal On Emerging Technologies In Computing Systems
Neuromemrisitive Architecture of HTM with On-Device Learning and Neurogenesis
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Hierarchical temporal memory (HTM) is a biomimetic sequence memory algorithm that holds promise for invariant representations of spatial and spatio-temporal inputs. This article presents a comprehensive neuromemristive crossbar architecture for the spatial pooler (SP) and the sparse distributed representation classifier, which are fundamental to the algorithm. There are several unique features in the proposed architecture that tightly link with the HTM algorithm. A memristor that is suitable for emulating the HTM synapses is identified and a new Z-window function is proposed. The architecture exploits the concept of synthetic synapses to enable potential synapses in the HTM. The crossbar for the SP avoids dark spots caused by unutil

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Publication Date
Sun Mar 20 2016
Journal Name
Al-mustansiriyah Journal Of Scienc
Histological and cytogenetic effects of Acetamiprid on male albino mice
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of frequency Chirp on the black and gray solitions
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the behavior of the first-order black and gray solitons propagtedin optical fiber in the presence of frequency chirp is studied analytically and numerically results show that phase profile of black solitons changes abruptly

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Publication Date
Tue Jul 02 2019
Journal Name
Sudan Journal Of Medical Sciences
Positive and Negative Effects of the Commensal Bacteria on Carcinogenesis
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Background: Cancer is a lethal disease that results from a multifactorial process. Progression into carcinogenesis and an abnormal cell proliferation can occur due to the micro and macro environment as well as genetic mutations and modifications. In this review, cancer and the microbiota – mainly bacteria that inhabit the tumour tissue – have been discussed. The positive and negative impacts of the commensal bacteria on tumours being protective or carcinogenic agents, respectively, and their strategies have also been described. Methods: Related published articles written in English language were searched from Google Scholar, PubMed, Mendeley suggestions, as well as Google search using a combination of the keywords ‘Microbiota, commens

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Publication Date
Sun Mar 01 2020
Journal Name
Aci Structural Journal
Experimental and Analytical Study on Punching Shear Strength of BubbleDecks
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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Effect of traditional and automated sorting on some tomato's properties
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This study was conducted in a laboratory experiment at the University of Baghdad, College of Science, computing Department, 5 km from the center of Baghdad city, in 2021 to evaluate the sorting method for the tomato crop. The experiments were conducted in a factorial experiment under a complete randomized design with three replications and using SAS analysis, artificial neural network, image processing, the study of external characteristics, and physical features; fruit surface area and fruit circumference were 1334.46 cm2,57.53 cm2 and free diseases. The error value was less than zero, while training with outputs recorded the highest value and which was 5. The neural network's performance between the input and the mean square of th

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Publication Date
Tue Sep 01 2015
Journal Name
Iosr Journal Of Agriculture And Veterinary Science
Biological and physiological effects of Metarhizium anisopliae on Culex quinquefasciatus.
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The results of studying the effects of M. anisopiliae spores on mosquito, C. quinquefasciatus showed a biological effects represented by immature mortality. The mortality increased proportionally with the concentrations of fungal spores, which reached (at high concentration 2×1011 spores / ml), to 86.6, 56.6% in first and late instar larvae, respectively. An important to mention that cumulative death rate was significantly associated with the time, which reached to 56% at 7 day after treatment. In addition, M. anisopiliae had a long period permanence in aquatic habitats; in which the residual effects stay 30 days in aquatic habitats after treatment at laboratory conditions. Interestingly, the long period exposure of fungal spores (30 minut

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Publication Date
Thu Jun 30 2022
Journal Name
Anbar Journal Of Agricultural Sciences
THE EFFECT OF PESTICIDES ON THE ENVIRONMENT AND LIVING ORGANISMS
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The current report dealt with the effect of pesticides on the ecosystem through their impact on soil, water, and microorganisms and their impact on human health. As well as this study dealt with the biodegradation process of pesticides and the organisms involved in this process, even some previous studies proved that Bacillus spp. And Pseudomonas sp. Bacteria is the most efficient in the biodegradation of pesticides, at the same time, other previous studies dealt with the environmental factors that affect the biodegradation process of pesticides. It proved that each of the incubation periods, pH, and temperature have different effects on biodegradation. Most of the studies indicated that the best incubation period for biodegradation is 7-8

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Publication Date
Sun Sep 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Component of Pattern Materials and Its Influence on Physical Properties
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