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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 Oct 18 2020
Journal Name
Al-kindy College Medical Journal
Management of COVID-19 in Children and Adolescents -A Practical Up-to Date Guideline
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Sufficient high-quality data are unavailable to describe the management approach and guideline of COVID-19 disease in pediatric and adolescent population which may be due to mild presentation in most of cases and less severe complications than older ages.

World Health Organization was concerned with the establishment of an approved guideline to manage the increasing number of COVID-19 patients worldwide aiming to prevent or lessen COVID-19 global burden.

The clinical features have a wide spectrum starting from uncomplicated mild illness, mild-moderate pneumonia, severe pneumonia, acute respiratory distress syndrome, sepsis, septic shock, and multisystem inflammatory syndrome in children.

Many important definitions

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Publication Date
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
الفكر الفكر المعماري العربي الإسلامي
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This study devoted to the emergence of the Arab-Islamic architectural thought and its development. Introduced through a lengthy introduction to the reality of architecture in the Arab world, showed the control methods and concepts of Western architecture in architectural education and in practice.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and Its Relation to Futuristic Thinking among Postgraduates
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The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Scope of using accounting of responsibility under contition of public badget
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Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
الفكر الفكر العمراني عند اليعقوبي في كتابه البلدان
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وفي الحقيقة وأنا أكتب عن الفكر العمراني عند اليعقوبي وقفت وقفات طويلة أردت منها أن أحدد المجال الذي أبدع فيه اليعقوبي لكي أوسم موضوع بحثي، كأن أقول عنه الجغرافي أو مهندس أو رحالة أو أديب، لكني وجدته جغرافياً طبيعياً وبشرياً ومهندس بناءً عارفاً بمواد البناء وهندسة البناء وهندسة المساحة والطرق والجسور والهندسة المعمارية، لذا وجدته موسوعة لكل ما كان في عصره من العلوم، فضلاً عن كونه مؤرخاً، له مؤلفة المشهور ((

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Publication Date
Thu Jan 30 2025
Journal Name
Retos
The effects of the integrative strategy on fostering reflective thinking and imparting basic basketball offensive techniques to female students
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Objective: The objective of this study is to develop instructional materials that teach fundamental basketball skills to female students enrolled in the first year of the College of Physical Education and Sports Sciences for Girls at the University of Baghdad while also encouraging reflective thinking (RT). Research methodology: the researcher chose the experimental methodology with the two equal group's method. Finding the community and choosing the right sample for the study's kind and goals are essential to the accomplishment of any research project. A sample for the primary experiment was picked at random after the researcher confirmed the students' first-year basketball curriculum. This study community consisted of (40) fourth-

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Publication Date
Tue May 26 2026
Journal Name
Retos: Nuevas Tendencias En Educación Física, Deporte Y Recreación, Issn-e 1988-2041, Issn 1579-1726, Nº. 63, 2025, Págs. 979-989
The effects of the integrative strategy on fostering reflective thinking and imparting basic basketball offensive techniques to female students
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Autorías: Nadeema Badr Mohammed, Missaa Nadem, Huda Badwe Shbeeb, Iqbal Abdul Hussein Neamah, Najlaa Abbas AL Zuhairi, Nihad Mohammed Alwan. Localización: Retos: nuevas tendencias en educación física, deporte y recreación. Nº. 63, 2025. Artículo de Revista en Dialnet.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Impact of credit risk on cash and undertaking credit facilities
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The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Psychosocial Impact of Childhood Cancer on Patients and their Families
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Background: The presence of cancer has a profound psychological impact on the quality of life of patients and their families, on family and social relationships, and on role functioning.

Aim of the study: Assess the impact of childhood cancer on patients and their families.

Subjects and methods: A Prospective questionnaire-based study, for 151 patients, had malignancy identified by tumor registry of Children Welfare Teaching Hospital. The information was taken from the parent(s) in the presence of the patient who sometimes answered some questions during the interview.

Result: There was an interview with 151 families of children with cancer in t

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness Of A Proposed Program For Developing The Creative Abilities Of The Students At The University Of Tabuk And Its Effect On The Creative Output Of The Neom Project.
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The aim of this study was to measure the effectiveness of a proposed program to develop the creative abilities of the students of Tabuk University and its impact on the creative output of the NEOM project. The sample of the study consisted of (50) university students divided into two groups: an experimental group of 25 students who receive the proposed training program, and control group of (25) students.

 To achieve these objectives, the researcher designed and developed tools to collect the required data, which were verified their validity and reliability.

The descriptive statistics of mean, standard deviations, correlation coefficient, T test for the associated sample were used in the analysis of the results of th

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