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jeasiq-917
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 02 2008
Journal Name
Baghdad Science Journal
Pre-column dervatization of amino acids from nigella sativa L seed hydrolysates by reversed phase HPLC
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A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Evaluation of the Project Overhead Costs in Iraqi Construction Industry using Fuzzy Analytic Hierarchy Process (FAHP)
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This research investigated the importance and priorities of the project overhead costs in Iraq via a questionnaire using the fuzzy analytic hierarchy process technique (FAHP). Using this technique is very important in the uncertain circumstances as in our country. The researcher reached to frame an equation through the results of the priorities of weights include the percentages of each of the main items of the project overhead costs. The researcher tested this equation by applying it to one of the completed projects and the results showed suitability for the application. The percentages of the (salaries, grants, and incentives) and (fieldwork requirements) in equation represent approximately two-thirds of project overhe

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Trace Elements in Iraqi Patients with Rheumatoid Arthritis by using Atomic Absorption Spectrophotometer (AAS)
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Zinc, Copper, Selenium, Magnesium, Manganese, Chromium, Iron, Nickel, Cobalt, Vanadium and Germanium were determined by atomic absorption spectrophotometer (AAS) in blood serum of patients with rheumatoid arthritis, (30) patients (14male and 16female) with age range (37-60) years compared with normal tensive control. The analysis of results showed that the mean value of concentration (Magnesium,  Manganese and Nickel) were significantly higher in patients with rheumatoid arthritis compared to that of healthy, while the mean levels of serum (Zinc, Copper, Selenium, Chromium, Iron, Cobalt and Germanium) were significantly lower than controls. There were no significant changes in overall mean concentration of serum Vanadium in patients

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Bounded Solutions of the Second Order Differential Equation x ?+f(x) x ?+g(x)=u(t)
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In this paper we prove the boundedness of the solutions and their derivatives of the second order ordinary differential equation x ?+f(x) x ?+g(x)=u(t), under certain conditions on f,g and u. Our results are generalization of those given in [1].

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Spectrophotometric Determination of Samarium (III) With (l-2(2-Benzoinidazoly-AZO)-2-Hydroxy-3Naphthoic Acid
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Samarium(III) ions react with (l-2(2-benzoinidazolyl-azo)-2-hydroxy-3-naphthoic acid in basic medium (pH = 8.0) forms a red-orange complex at A.max (550nm). The complex was found to be stable for at least 48 hrs. at the given pH. The apparent molar absorptivity is 7776.77  L.mol-1.Cm-1 and a linear calibration curve is obtained in the range (0.639x  10-5M - 6.350x 10 -5M). The stoichiometry of complex was confirmed by using mole ratio method which indicated that ratio of reagent to metal is 3:1. The effects of the presence of different cations and anions as interferences in the determination of samarium(III) under the given conditions were investigated

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
The Consumed Natural Diet of Chondrostoma regium (Heckel, 1843) from Tigris River, Salah Al-Deen Province
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The foreguts of a total of 515 fish of Chondrostoma regium (Heckel, 1843) (locally: Bala’aot Malloky) were studied. These fish were collected from Tigris River at Salah Al-Deen Province (between Al-Hagag & Yathrib) for 20 months between March and October of the next year. Detritus, plant in origin materials (19.6%, 23.0% & 24.9%); green and blue green algae, mostly Cladophora, Cosmarium and Merismpedia sp. (17.1%, 12.9% & 12.2%) and diatoms, mostly Diatoma, Chanathes, Amphora and Cyulbella sp. (16.9%, 8.8% & 8.2%) were the main food categories taken by these fishes according to occurrence (O%), volumetric methods (V%) and ranking index (R%). Debris (not part of the diet) took 45.3% of the studied fish foreguts by volume. Detritus was also

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining the Concentrations of Elements in Tobacco Selected in Iraqi Markets Using X-Ray Fluorescence Technique
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  X-rays fluorescence technology was used  to measure the concentrations of trace and toxic elements in tobacco smoke. One sample local and eight samples were imported selected from Iraqi markets. The results proved that tobaccos contain few concentrations of element (calcium, potassium, sodium, manganese, magnesium, chlorine, and sulfur), trace concentrations of element (aluminum, vanadium, iron, cobalt, nickel, copper and zinc), and toxic concentrations of element (arsenic, selenium, bromine, antimony, cadmium, mercury and lead). Results are proved the concentrations of elements of samples are lower levels with the other countries in few element like (calcium, potassium, sodium and manganese), while the other elements were hi

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Engineering
Optimal Location of Static Synchronous Compensator (STATCOM) for IEEE 5-Bus Standard System Using Genetic Algorithm
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Heuristic approaches are traditionally applied to find the optimal size and optimal location of Flexible AC Transmission Systems (FACTS) devices in power systems. Genetic Algorithm (GA) technique has been applied to solve power engineering optimization problems giving better results than classical methods. This paper shows the application of GA for optimal sizing and allocation of a Static Compensator (STATCOM) in a power system. STATCOM devices used to increase transmission systems capacity and enhance voltage stability by regulate the voltages at its terminal by controlling the amount of reactive power injected into or absorbed from the power system. IEEE 5-bus standard system is used as an example to illustrate the te

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Neotectonics of Al-Thirthar, Al-Habbaniya , Al-Razzazah Depressions, Central Iraq, by using Remote Sensing Data.
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The object of this research is to reveal the neotectonics of Al-Thirthar, Al-Habbaniya, and Al-Razzazah depressions by using remote sensing data. The age of the exposed rocks ranges from Early Miocene to Holocene. The depressions represent the west margin of the Mesopotamia Zone along its boundary with Al-Salman Zone. The lineament map contains three major groups of lineaments. Two of them are trending east-west and northeast-southwest parallel to the transversal fault systems of Iraq territory. The third group is trending northwest-southeast. The lineament groups reveal the tectonic and structural effects to the extension and the shape of the depressions. The intersection of the lineaments divided the area into small fragments which con

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Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
The Transition Tectonic Zone Between the Two Parts of the Platform in Iraq: A Review Study
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The changes of the tectonic boundary locations between the stable and unstable shelf on different version of the tectonic maps of Iraq is discussed. It is found that the location of the boundary varies due to philosophy and the type of the geological parameters. It is used the stratigraphic, geophysical, structural, geochemical, hydrological and others information in delineating the boundary. The deep crustal structures obtained by using gravity data show that the boundary shifted toward the west by about 100 km in southern Iraq. According to the review, and when taking in consideration all the geological and geophysical parameters from the lower crust to the earth surface, it is believed that the boundary is not a line but it is a tecto

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