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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
Thu Jan 01 2015
Journal Name
International Journal Of Scientific Research In Knowledge
The Impact of Teenage Pregnancy on Maternal, Fetal and Neonatal Outcomes
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Adolescent pregnancy is common health problem still found in both developed and developing countries; as adolescent may have early sexual practice or early marriage. Adolescent mothers face substantially higher maternal and perinatal morbidity and mortality than adult women. This is a randomized prospective clinical study conducted at Al-Elwiya Maternity Teaching Hospital, Baghdad, Iraq. The objective of this work is to assess the adverse maternal, fetal and neonatal outcomes in early and late teenage pregnant mothers. Study sample consisted of 220 primigravid women with a singleton, cephalic, viable fetus and no congenital abnormality that gave birth at Al-Elwiya Maternity Teaching Hospital, Baghdad, Iraq. The 1stgroup: early teenage (46 w

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Publication Date
Sat Feb 01 2020
Journal Name
Alexandria Engineering Journal
Impact of development on Baghdad’s urban microclimate and human thermal comfort
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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Influence of Fluoride Addition on Hydroxyapatite Prepared for Medical Applications
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In this study, hydroxyapatite (HAP, Ca10(PO4)6(OH)2) has been prepared as bioceramic material with biological specifications useful to used for orthopedic and dental implant applications. Wet chemical processing seems to form the fine grain size and uniform characteristic nanocrystalline materials by the interstice factors controlling which affected the grain size and crystallinity in order to give good mechanical and/or constituent properties similar as natural bone. Fluorinated hydroxyapatite [4-6 wt% F, (FHA, Ca10(PO4)6(OH)2–Fx] was developed in new method for its posses to increased strength and to give higher corrosion resistance in biofluids than pure HAP moreover reduces the risk of dental caries. The phase's and functional groups

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Publication Date
Sun May 22 2022
Journal Name
International Journal Of Early Childhood Special Education
A training program based on integrating futuristic thinking skills with classroom interaction patterns and its effect on the academic self- efficacy of mathematics teachers
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The research aims to identify the effect of the training program that is based on integrating futuristic thinking skills with classroom interaction patterns on mathematics teachers in order to provide their students with creative solution skills. The research sample consisted of 31teachers (15 teachers for the experimental group and 16 for the control groups). The researcher developed a measure for the academic self-efficacy consisting of (39) items. Its validity, reliability, coefficient of difficulty and discriminatory power were estimated. To analyze the findings, the researcher adopted the Mann-Whitney (U) test and the effect size, and the findings were as follows: There is a statistically significant difference at the significance leve

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Emotional Innovation and Its Relation to Foresight, Meditation, and Constructive Thinking among University Students
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The study aims to examine the emotional innovation, constructive thinking, foresight, and meditation among university students. Besides, attempts to explore the relationship between emotional innovation and constructive thinking, the relationship between emotional innovation and foresight, and meditation, the relationship between constructive thinking and foresight, and meditation, finally, the relationship among emotional innovation, constructive thinking, foresight, and meditation of university students regarding the variables of gender and major. A total of (400) students were selected as a sample for the study. The results revealed that university students have a high level of emotional innovation that induce them to take positive ro

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
A systematic review of Antimicrobial peptides and their current applications
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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The rule of need relegates to necessity controls and applications
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Summary
This research is included in the study of one of the most important rules of jurisprudence, which is (necessity descends the status of necessity, controls and applications) branching from the major rule (hardship brings facilitation) and since the jurisprudential rule is defined as knowledge of a total or majority rule that applies to all its parts. He has to know all the branches that fall under him, which leads to understanding Sharia, controlling jurisprudential issues and linking them to its rules, so that no contradiction occurs, and he has the jurisprudential faculty that he promotes in consideration and diligence. And what is meant by need: is what is lacking in terms of expansion and raising the distress that often lea

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
synthesis of novel n-Substituted phthalimidyl esters and thier applications
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Research has included preparation of three of n Vthal acids Amec Bmentoj high of interaction vehicles Ortometta and bar aminophenol with phthalic anhydride was withdrawn water and ring closure of acids Alvthal AMEC prepared

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Publication Date
Tue Aug 02 2022
Journal Name
Journal Of Population Therapeutics & Clinical Pharmacology
A systematic review of Antimicrobial peptides and their current applications
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In present days, drug resistance is a major emerging problem in the healthcare sector. Novel antibiotics are in considerable need because present effective treatments have repeatedly failed. Antimicrobial peptides are the biologically active secondary metabolites produced by a variety of microorganisms like bacteria, fungi, and algae, which possess surface activity reduction activity along with this they are having antimicrobial, antifungal, and antioxidant antibiofilm activity. Antimicrobial peptides include a wide variety of bioactive compounds such as Bacteriocins, glycolipids, lipopeptides, polysaccharide-protein complexes, phospholipids, fatty acids, and neutral lipids. Bioactive peptides derived from various natural sources like bacte

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Design and Implementation of a Telemetry System for Environmental Applications
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The Environmental Data Acquisition Telemetry System is a versatile, flexible and economical means to accumulate data from multiple sensors at remote locations over an extended period of time; the data is normally transferred to the final destination and saved for further analysis.

This paper introduces the design and implementation of a simplified, economical and practical telemetry system to collect and transfer the environmental parameters (humidity, temperature, pressure etc.) from a remote location (Rural Area) to the processing and displaying unit.

To get a flexible and practical system, three data transfer methods (three systems) were proposed (including the design and implementation) for rural area services, the fi

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