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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 Dec 07 2014
Journal Name
Baghdad Science Journal
Estimation of Serum Osteocalcin Levels in Osteoporotic Postmenopausal Iraqi Women with Type 2 Diabetes Mellitus
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Background: Osteoporosis (OP) is a systemic disease characterized by low bone mass and micro architectural deterioration of bone tissue, resulting in an increased risk of fractures and has touched rampant proportions. Osteocalcin, one of the osteoblast-specific proteins, showed that its functions as a hormone improves glucose metabolism and reduces fat mass ratio. This study is aimed to estimate the osteocalcin and glucose level in blood serum of osteoporotic postmenopausal Women with and without Type 2 Diabetes.Materials and methods: 60 postmenopausal women with osteoporosis divided into two groups depending on with or without T2DM, 30 patients for each. Serum samples of 30 healthy postmenopausal women were collected as control group. Ost

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Increase the Intelligibility of Multispectral Image Using Pan-Sharpening Techniques for Many Remotely Sensed Images
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 Pan sharpening (fusion image) is the procedure of merging suitable information from two or more images into a single image. The image fusion techniques allow the combination of different information sources to improve the quality of image and increase its utility for a particular application. In this research, six pan-sharpening method have been implemented between the panchromatic and multispectral images, these methods include Ehlers, color normalize, Gram-Schmidt, local mean and variance matching, Daubechies of rank two and Symlets of rank four  wavelet transform. Two images captured by two different sensors such as landsat-8 and world view-2 have been adopted to achieve the fusion purpose. Different fidelity metric like MS

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Efficacy of Papacarie in Reduction Total Bacterial Count in Comparison with the Conventional Rotary Method
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Background: The change in the concepts of cavity preparation and the development of reliable adhesive materials lead to the development of alternative methods of caries removal. Chemo-mechanical caries removal (CMCR) involves the chemical softening of carious dentin, followed by its removal with manual excavation. The present study was conducted to evaluate clinically the efficiency of caries removal using a new chemo-mechanical agent (Papacarie) compared to the conventional drilling method in reduction of total bacterial count. Material and methods: The study is a split mouth design. The sample composes from sixty mandibular deciduous molars teeth in thirty children, between six to nine years of age with bilateral class I deep occlusal car

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Publication Date
Mon Jun 12 2023
Journal Name
Frontiers In Pharmacology
Protective effect of cafestol against doxorubicin-induced cardiotoxicity in rats by activating the Nrf2 pathway
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Doxorubicin (DOX) is an efficient antineoplastic agent with a broad antitumor spectrum; however, doxorubicin-associated cardiotoxic adverse effect through oxidative damage and apoptosis limits its clinical application. Cafestol (Caf) is a naturally occurring diterpene in unfiltered coffee with unique antioxidant, antimutagenic, and anti-inflammatory activities by activating the Nrf2 pathway. The present study aimed to investigate the potential chemoprotective effect of cafestol on DOX-induced cardiotoxicity in rats. Wistar albino rats of both sexes were administered cafestol (5 mg/kg/day) for 14 consecutive days by oral gavage alone or with doxorubicin which was injected as a single dose (15 mg/kg intraperitoneally at day 14) to i

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Human β-Defensin 2 as a Novel Diagnostic Marker of Iraqi Patients with Rheumatoid Arthritis
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Rheumatoid arthritis (RA) is an autoimmune disorder of the joints that is characterized by extra-articular involvement in addition to inflammatory arthritis. Joint and periarticular tissue loss brought on by inflammation results in functional impairment. To lessen the significant daily challenges that patients confront and to ensure better outcomes, early detection and treatment are essential. The study's objective was to establish the use of human β-defensin-2 (HBD-2) as a RA diagnostic marker. A total of 60 RA patients and 30 healthy controls participated in the research. The ELISA technique was used to measure serum HBD-2. The following tests were performed: complete blood count (CBC), erythrocyte sedimentation rate (ESR), renal func

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Publication Date
Fri Aug 18 2023
Journal Name
Asia-pacific Journal Of Chemical Engineering
Facile preparation of dual functions zeolite‐carbon composite for zinc ion removal from aqueous solutions
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Abstract<p>The cost‐effective dual functions zeolite‐carbon composite (DFZCC) was prepared using an eco‐friendly substrate prepared from bio‐waste and an organic adhesive at intermediate conditions. The green synthesis method used in this study ensures that chemically harmless compounds are used to obtain a homogeneous distribution of zeolite over porous carbon. The greenly prepared dual‐function composite was extensively characterized using Fourier transform infrared, X‐ray diffraction, thermogravimetric analysis, N<sub>2</sub> adsorption/desorption isotherms, field emission scanning electron microscope, dispersive analysis by X‐ray, and point of zero charges. DFZCC had a surface area o</p> ... Show More
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Publication Date
Fri Apr 27 2018
Journal Name
Journal Of Periodontal Research
Potential role of periodontal pathogens in compromising epithelial barrier function by inducing epithelial‐mesenchymal transition
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Background and Objective

Epithelial‐mesenchymal transition (EMT) is a process by which epithelial cells acquire a mesenchymal‐like phenotype and this may be induced by exposure to gram‐negative bacteria. It has been proposed that EMT is responsible for compromising epithelial barrier function in the pathogenesis of several diseases. However, the possible role of EMT in the pathogenesis of periodontitis has not previously been investigated. The aim of this study therefore was to investigate whether gram‐negati

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Common Fixed Point of a Finite-step Iteration Algorithm Under Total Asymptotically Quasi-nonexpansive Maps
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      Throughout this paper, a generic iteration algorithm for a finite family of total asymptotically quasi-nonexpansive maps in uniformly convex Banach space is suggested. As well as weak / strong convergence theorems of this algorithm to a common fixed point are established. Finally, illustrative numerical example by using Matlab is presented.

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Publication Date
Mon Jul 01 2024
Journal Name
Alexandria Engineering Journal
Comparison of some Bayesian estimation methods for type-I generalized extreme value distribution with simulation
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The Weibull distribution is considered one of the Type-I Generalized Extreme Value (GEV) distribution, and it plays a crucial role in modeling extreme events in various fields, such as hydrology, finance, and environmental sciences. Bayesian methods play a strong, decisive role in estimating the parameters of the GEV distribution due to their ability to incorporate prior knowledge and handle small sample sizes effectively. In this research, we compare several shrinkage Bayesian estimation methods based on the squared error and the linear exponential loss functions. They were adopted and compared by the Monte Carlo simulation method. The performance of these methods is assessed based on their accuracy and computational efficiency in estimati

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Publication Date
Mon Aug 15 2022
Journal Name
Revis Bionatura
ND2 Gene Sequencing of Sub fertile Patients Recovered from COVID-19 in Association with Toxoplasmosis
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A total of (90) blood samples were collected from male patients infected with Toxoplasmosis who recovered from COVID- 19 and attended Kamal Alsamiraai Hospital from 15 January to 15 September 2021. We measured anti-Toxoplasma antibodies (IgG and IgM) detected by ELISA, whereas Anti-COVID-19 antibodies (IgG and IgM) were estimated using Elisa and Afilias. The semen characteristics were also studied among fertile, healthy individuals (control group) and sub-fertile patients. Results showed that the mean sperm count was high among the control group (40.5±1.3x 106/ml) compared with that of the sub-fertile patients (10.3±1.75 and 8.8±1.9 x 106/ml for oligozoospermia, and oligoasthenozoospermia respectively), and it was the highest (44.7±1.4

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