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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 Jan 01 2014
Journal Name
Asian Journal Of Chemistry
Effect of Solvents on Extraction and Adsorption of Natural Dyes Extracted from Cordyline fruticosa and Hylocereus polyrhizus
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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Comparison Study of Adsorption of Lead and Methylene Blue on Zeolite, Activated Carbon and Their Composite Materials
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In this study, composite materials consisting of Activated Carbon (AC) and Zeolite were prepared for application in the removal of methylene blue and lead from an aqueous solution. The optimum synthesis method involves the use of metakaolinization and zeolitization, in the presence of activated carbon from kaolin, to form Zeolite. First, Kaolin was thermally activated into amorphous kaolin (metakaolinization); then the resultant metakaolin was attacked by alkaline, transforming it into crystalline zeolite (zeolitization). Using nitrogen adsorption and SEM techniques, the examination and characterization of composite materials confirmed the presence of a homogenous distribution of Zeolite throughout the activated carbon.

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Publication Date
Mon Jan 03 2011
Journal Name
Iraqi Journal Of Community Medicine
Effects of Tribuls terrestris (Quttub) and clomiphene citrate on ovaries of female mice; Histological and histochemical study
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Abstract: Background: Tribuls terrestris increases levels of various hormones in steroid family including testosterone, DEHA, and estrogen and for this reason improves sport performance, fertility in men and women, sexual function in men and women. There is, at present, lack of scientific confirmation of these supposed benefits. Therefore, this study aims to investigate the possible effect(s) of Tribuls terrestris on the mouse ovarian morphology and function, alone and in combination with other ovulation modulator agent (clomiphene citrate). Materials & Methods: A total of 49 sexually mature healthy Norway albino female mice were used in this study; 25 for pilot study and 24 for the experimental study. Experimental animals were divided

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of storage duration on the Type and concentration of aflatoxin in local paddy and polished rice.
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?Natural Occurrence of aflatoxin Bi and B2 was investigated monthly in paddy rice stored for duration of six months. Aflatoxin B| was detected at the beginning of storage. The concentration of aflatoxin Bi in paddy and polished rice was found to be (0.3 and ()) ppb respectively while aflatoxin B2 W'as not detected in both paddy and polished rice afler six months of storage, concentration of aflatoxin Bi ‘ ’ ' reached 3 ppb in paddy rice and 0.9 ppb in polished rice, while the study proved that the concentration of aflatoxin in paddy rice was higher than polished rice as a result of processing which reduce the toxin

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Publication Date
Fri Jan 03 2025
Journal Name
World Academy Of Sciences Journal
Effects of global epigenetic methylation changes and interleukins‑15 and ‑29 on the progression of rheumatoid arthritis
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Adding Phosphorus and Zinc Spraying on the Nutrient Content and Root Growth of Cabbage
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Abstract<p>This study was conducted at the Research Experimental Station of the College of Agricultural Engineering/University of Baghdad in the Al-Jadiriyah area during the autumn season of 2022. The study aimed to investigate the effect of phosphorus addition and zinc spraying on the nutrient content and root growth of the cabbage. The experiment included two factors: the first factor was phosphorus with four concentrations (P25%, P50%, P75%, and P100%) of the recommended complete fertilizer dose (135 kg P2O5 per hectare), and the second factor was zinc spraying with three concentrations (0, 30, and 60 mg.L<sup>-1</sup>) of zinc sulfate (ZnSO<sub>4</sub>). The results showe</p> ... Show More
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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effects of copper doping and annealing on the structure and optical properties of ZnxCdx-1S thin films
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Effect of copper doping and thermal annealing on the structural and optical properties of Zn0.5Cd0.5S thin films prepared by chemical spray pyrolysis have been studied. Depositions were done at 250°C on glass substrate. The structural properties and surface morphology of deposited films were studied using X-ray diffraction (XRD) and photomicroscope (PHM) techniques. XRD studies reveal that all films are crystalline tetragonal structure. The film crystallinity are increased with 1% Cu-doping concentration and also increased for the films annealed at 300°C than the other studied cases. The lattice constant 'a' and 'c' varies with doping concentrations from 5.487Å to 5.427Å and 10.871Å to 10.757Å respectively. The grain size attained

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Effect of 1,4-Napthaquinone (NQ) and benzophenone (BPH)on the photodegradation and biodegradation of methyl cellulose film
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The induced photodegradation of methyl cellulose (MC) films in air was investigated in the absence and presence of aromatic carbonyl compounds(photosenssitizers): 1,4-naphthaquinone (NQ) and benzophenone (BPH) by accelerated weathering tester. The addition of (0.01 wt %) of low molecular weight aromatic carbonyl compounds to cellulose derivatives films(25µm in thickness) enhanced the photodegradation of the polymer films.The photodegradation rate was measured by the increase in carbonyl absorbance. Decreases in solution viscosity and reduction of molecular weight were also observed in the irradiated samples. Changes in the number-average chain scission, the degree of deterioration and in the quantum yield of chain scission values are als

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Influence of Nd and Ce doping on the structural, optical and electrical properties of V2O5 thin films
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Nano-structural of vanadium pentoxide (V2O5) thin films were
deposited by chemical spray pyrolysis technique (CSPT). Nd and Ce
doped vanadium oxide films were prepared, adding Neodymium
chloride (NdCl3) and ceric sulfate (Ce(SO4)2) of 3% in separate
solution. These precursor solutions were used to deposit un-doped
V2O5 and doped with Nd and Ce films on the p-type Si (111) and
glass substrate at 250°C. The structural, optical and electrical
properties were investigated. The X-ray diffraction study revealed a
polycrystalline nature of the orthorhombic structure with the
preferred orientation of (010) with nano-grains. Atomic force
microscopy (AFM) was used to characterize the morphology of the
films. Un-do

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Vitamin B9 and E on the Yield and Its Components of the Wheat Crop
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Abstract<p>During the 2016–2017 and 2017–2018 winter semesters, researchers from the College of Agricultural Engineering Sciences at the University of Baghdad conducted a field experiment at the university’s research station. This inquiry set out to examine how spraying wheat plants with vitamins B9 (Folic acid) and E (Tocopherol) affected certain yield characteristics (Al-Fourat variety). The studies were set up as three repetitions of a factorial experiment using a Randomized Full Block Design. Vitamin E was sprayed at 0, 1, and 2 ml.L<sup>-1</sup>, while vitamin B9 was sprayed at 0, 1, and 3 ml.L<sup>-1</sup> (0, 250, and 500 mg. L<sup>-1</sup>). While the </p> ... Show More
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