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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
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Notes on Traces of a Symmetric Generalized (?, ?)-Biderivations and Commutativity in Prime Rings
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Let R be a 2-torision free prime ring and ?, ?? Aut(R). Furthermore, G: R×R?R is a symmetric generalized (?, ?)-Biderivation associated with a nonzero (?, ?)-Biderivation D. In this paper some certain identities are presented satisfying by the traces of G and D on an ideal of R which forces R to be commutative

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison between the effects of Aloe vera and chlorhexidine on clinical periodontal parameters
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Background: Periodontal diseases are one of the major dental pathologies that affect human populations worldwide at high prevalence rates The term periodontal disease usually refers only to plaque related inflammatory disease of the dental supporting tissues. Mouth rinses which act as an anti-plaque agents mostly used as adjuncts to oral hygiene. Aims of the study: To Estimate and compare the effects of Aloe vera relative to chlorhexidine on the clinical periodontal parameters (plaque index, gingival index, bleeding on probing). Material and method: A total of 44 subjects with plaque-induced gingivitis, baseline of data were collected for (PLI, GI, and BOP) and underwent oral hygiene instruction, scaling and polishing, then divided into:

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Publication Date
Tue Mar 01 2016
Journal Name
Optics Communications
Temperature effect on nonlinear refractive indices of liquid crystals in visible and NIR
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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Assessment of Pro Hepcidin and Related with Iron Profile on Hemodialysis Men Patients
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Patients with renal failure in the final stages undergo the treatment by hemodialysis. Hemodialysis is used to reinstate the intracellular and extracellular fluid environment, by propagation of molecules in solution through a semipermeable membrane along an electrochemical concentration gradient. Blood catching in the dialysis machine and the recurrent phlebotomy may lead to losing about 1-3 g of iron per year. Prohepcidin hormone is an acute phase protein (type II) that plays a major role in the systemic iron irregularities as it is a mediator of anemia in inflammation and regulator of iron metabolism. This study aims to evaluate the effect of hemodialysis on iron hemostasis and its relationship with prohepcidin as an inflammatory mark

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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
EFFECT AMBIENT OXIDATION ON STRUCTURAL AND OPTICAL PROPERTIES OF COPPER OXIDE THIN FILMS
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The structural, optical properties of copper oxide thin films ( CuO) thin films which have been prepared by thermal oxidation with exist air once and oxygen another have been studied. Structural analysis results of Cu thin films demonstrate that the single phase of Cu with high a crystalline structure with a preferred orientation (111). X-ray diffraction results confirm the formation of pure (CuO) phase in both methods of preparation. The optical constant are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-1100) nm.

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Optimization Procedures using Effect of Etalon Finesse and Driving Term on Optical Bistability
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        In this work, analytical study for simulating a Fabry-Perot bistable etalon (F-P cavity) filled with a dispersive optimized nonlinear optical material (Kerr type) such as semiconductors Indium Antimonide (InSb). Because of a trade off between the etalon finesse values and driving terms, an optimization procedures have been done on the InSb etalon/CO laser parameters, using critical switching irradiance (Ic) via simulation systems of optimization procedures of optical cavity. in order to achieve the  minimum switching power and faster switching time, the optimization parameters of the finesse values and driving terms on optical bistability and switching dynamics must be studied.

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A review on Active Constituents and Pharmacological Effects of Eriobotrya Japonica Lindl. (Loquat)
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Eriobotrya japonica Lindl., named as loquat, is a subtropical fruit tree of the family Rosaceae which is well known medical plant originated in  Japan and China. Loquat portions, like leaves, peels and fruits have been shown to possess various health usefulnesses.  In Chinese classical medicine, it is vastly utilized in many illnesses, like gastroenteric disorders, diabetes mellitus, pulmonary inflammatory diseases and chronic bronchitis. Loquat plant contain many active constituents, such as flavonoids, carotenoids, vitamins, polyphenolic compounds, other that have many biological effects like anti-tumor, anti-diabetic, anti-inflammatory, anti-mutagenic, antioxidant, antiviral, antitussive, hepatoprotective and hypoli

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Publication Date
Fri Jul 30 2021
Journal Name
Coatings
A Past, Present, and Prospective Review on Microwave Nondestructive Evaluation of Composite Coatings
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Recent years have witnessed an increase in the use of composite coatings for numerous applications, including aerospace, aircraft, and maritime vessels. These materials owe this popularity surge to the superior strength, weight, stiffness, and electrical insulation they exhibit over conventional substances, such as metals. The growing demand for such materials is accompanied by the inevitable need for fast, accurate, and affordable nondestructive testing techniques to reveal any possible defects within the coatings or any defects under coating. However, typical nondestructive testing (NDT) techniques such as ultrasonic testing (UT), infrared thermography (IRT), eddy current testing (ECT), and laser shearography (LS) have failed to p

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics
Effect of fungal microbiota on RANKL and sclerostin in patients with Crohn's disease
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The etiology of Crohn's disease (CD) is still unknown. However, many factors, including a dysregulated immune system, altered microbiota, inheritance, and environmental factors, have been implicated. This work was conducted to estimate the effect of fungal microbiota on two bone mineral density markers, RANKL and sclerostin, in addition to the correlation between these markers and vitamin B12, D3, and zinc in CD patients, along with their potential effect on fungal microbiota and vice versa. Peripheral blood and carry-Blair Stool samples were collected from 88 participants (60 newly diagnosed with CD without treatment and 28 healthy controls) to detect serum levels of RANKL and sclerostin, and culture media were used to grow, isolat

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Publication Date
Fri May 29 2026
Journal Name
Construction Materials
Synergistic Effects of Multi-Walled Carbon Nanotubes and SBS on Asphalt Binder Performance
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The performance and durability of asphalt pavements are strongly influenced by the rheological properties of asphalt binders, particularly under severe climatic and traffic conditions. This study investigates the synergistic effects of incorporating multi-walled carbon nanotubes (CNTs) at dosages ranging from 0.25% to 1% into AC 40-50 asphalt binders modified with 4% Styrene–Butadiene–Styrene (SBS). A comprehensive experimental program involving physical, rheological, and chemical characterization tests was conducted, including penetration, softening point, viscosity, storage stability, a Dynamic Shear Rheometer (DSR), Multiple Stress Creep Recovery (MSCR), Linear Amplitude Sweep (LAS), Fourier Transform Infrared Spectroscopy (F

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