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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 07 2024
Journal Name
Heliyon
Micro-shear bond strength of a novel resin-modified glass ionomer luting cement (eRMGIC) functionalized with organophosphorus monomer to different dental substrates
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Objectives: This study aims to assess and compare the micro-shear bond strength (μSBS) of a novel resin-modified glass-ionomer luting cement functionalized with a methacrylate co-monomer containing a phosphoric acid group, 30 wt% 2-(methacryloxy) ethyl phosphate (2-MEP), with different substrates (dentin, enamel, zirconia, and base metal alloy). This assessment is conducted in comparison with conventional resin-modified glass ionomer cement and self-adhesive resin cement. Materials and methods: In this in vitro study, ninety-six specimens were prepared and categorized into four groups: enamel (A), dentin (B), zirconia (C), and base metal alloys (D). Enamel (E) and dentin (D) specimens were obtained from 30 human maxillary first premolars e

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Publication Date
Thu Apr 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A study to compare the cleaning efficiency of different irrigation systems for macro debris removal in instrumented canals (An in vitro study)
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Background: Irrigation of the canal system permits removal of residual tissue in the canal anatomy that cannot be reached by instrumentation of the main canals so the aim of this study was to compare and evaluate the efficiency of conventional irrigation system, endoactivator sonic irrigation system,P5 Newtron Satelec passive ultrasonic irrigation and Endovac irrigation system in removing of dentin debris at three levels of root canals and to compare the percentage of dentin debris among the three levels for each irrigation system. Materials and methods: Forty extracted premolars with approximately straight single root canals were randomly distributed into 4 tested groups of 10 teeth each. All canals were prepared with Protaper Universal ha

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Study of the genetic diversity in three species belonging to family: Daphniidae (Crustaceae, Cladocera) collected from different regions in Baghdad Province/Iraq
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Publication Date
Sat Nov 13 2021
Journal Name
International Journal Of Pharmacy Practice
A comprehensive review of drivers influencing flu vaccine acceptance in the Middle East over the last six years: using Health Belief Model
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Abstract<sec> <title>Objectives

The objectives of this study were to review the literature covering the perceptions about influenza vaccines in the Middle East and to determine factors influencing the acceptance of vaccination using Health Belief Model (HBM).

Methods

A comprehensive literature search was performed utilizing PubMed and Google Scholar databases. Three keywords were used: Influenza vaccine, perceptions and Middle East. Empirical studies that dealt with people/healthcare worker (HCW) perceptio

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Publication Date
Mon May 01 2023
Journal Name
3 Biotech
Detection of orthodontically induced inflammatory root resorption-associated biomarkers from the gingival crevicular fluid by proteomics analysis: a randomized-controlled clinical trial
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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Pharmaceutical Research
New method for the evaluation of propranolol with phosphotungstic acidvialong distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis
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A new, simple and sensitive method was used forevaluation of propranolol withphosphotungstic acidto prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between propranolol and phosphotungstic acid in an aqueous medium to obtain a yellow precipitate. Optimum parameters was studied to increase the sensitivity for developed method. A linear range for calibration graph was 0.007-13 mmol/L for cell A and 5-15 mmol/L for cell B, and LOD 207.4792 ng/160 µL and 1.2449 µg/160 µL respectively to cell A and cell B with correlation coefficient (r) 0.9988 for cell A, 0.9996 for cell B, RSD% was lower than 1%, (n=8) for the

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of Citrus aurantifolia Seed Extracts In Some Bacteria Isolated From Burns Infections: Suaad K. Ibrahim|Ilham S. Banno|Sawsan M. Abdella
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The present study was carried to evaluate antibacterial activity of Acetone, Alcholic (cold and hot) and Aqueaus(water) extracts of Citrus aurantifoliaseeds,against growth of some bacteria isolated from burns infections(Pseudomonas aeruginosa,Escherichia coli, Klebsiellapneumonia,Staphylococcusaureus)fromKindy HospitalIn Baghdad from March to June 2012.Antibiotic Sensitivity was done for all isolated bacteria used in this study.Results showed variation in antibacterial activity of different extracts against all tested bacteria by well diffusion technique in agar and measuring the diameter of inhibition zone, at concentration 250Mg-ml. Acetone extract had the greatest inhibitory effect followed by hot alcoholci extract, and then cold alcohol

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Publication Date
Mon May 01 2023
Journal Name
Human Gene
The G allele of the ADAM33 T1 polymorphism (rs2280091) is a risk factor associated with asthma severity among the Iraqi Arab population
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Background: The gene encoding a disintegrin and metalloproteinase domain 33 (ADAM33) is known to be associated with asthma in different ethnic groups. In Iraq, among the Arab ethnic background, this association has not yet been highlighted. Methods: One hundred and ninety-two asthmatics were examined; 118 males and 74 females (mean age 38.23 ± 9.13 years). The control group was 183; 110 males and the rest were females. The SNP of rs2280091 A/G (T1) was studied here to determine adam33 genotyping status using polymerase chain reaction–restriction fragment length polymorphism (PCR–RFLP). The level of total IgE was measured using enzyme-linked immunosorbent assay (ELISA). Results: Significant differences (p = 0.004) in the frequencies of

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Publication Date
Wed Apr 01 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
Study for the Informal Settlement Supposed to Be Distributed by the Iraq Government for Poor People in Baghdad City - Republic of Iraq
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This paper set forth the spatial suitability of the informal settlement supposed to be distributed by the Iraqis government to poor people. The Iraqi government identified 9 locations of informal settlement in Baghdad city and acceptance it as a reality as a help for them to getting home. In this paper I discovered the suitability of those locations which one will be suitable more than others for living. The analysis process was applied using the GIS environment – spatial analysis. According to the results, It has been identified as the most important measures to identify which one of these areas suitable for development for housing by using some criteria (Distance from the city center, Proximity from transport routes, Proximity of high v

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Publication Date
Thu Apr 10 2025
Journal Name
Al–bahith Al–a'alami
Tweets of Iraqi Political Leaders Regarding The Movement to Form The Governmet Through Twitter (From 3rd Septemper 2018 To 3rd Septemper 2019)
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This research analyses the tweets of Iraqi politicians (leaders) that took place simultaneously with the formation of the Iraqi government after the elections in 2018. The formation of the Iraqi government was considered one of the most critical issues that emerged in the political process to which the Iraqi media as well as social networking sites paid considerable attention. In this regard, Iraqi political leaders have published many tweets concerning the formation of the government, some of them have caused great controversy in the political climate. As Twitter is one of the most digital platforms that have been widely used on the global scale in recent years, politicians have employed it to publish their opinions, ideas, and to excha

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