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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
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Military Thinking and His Islamic balance in The Caliph Ali Bin Abi Talib ( peace is on him ) Compact to Malek Al Ashtar (God be pleased on him ): The Military Thinking and His Islamic balance in The Caliph Ali Bin Abi Talib ( peace is on him ) Compact to Malek Al Ashtar (God be pleased on him )
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Abstract
This study turns about The Military Thinking and His Islamic balance in
The Caliph Ali Bin Abi Talib ( peace is on him ) Compact to Malek Al Ashtar
(God be pleased on him )The military field is very wide in all intellectual and
practically effects at The Caliph Ali Bin Abi Taleb(peace is on him ). Its
considered the first seed for islam ,therefore,there are a lot from military
situtions which proved his practical experience in these affairs , and away
from the details of war and practical battles lets search the sample and the
academic study for fair military thinking (justice) in The Compact of Caliph Ali
to Malek Al Ashtar when he became the ruler of egypt.
The military fair thinking determines fr

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
biofuels industry and impact on the development of the agricultural sector in developing countries
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Abstract

       Although the subject of biofuels industry is linked directly to the energy sector, but has links and numerous indirect effects, in particular effects on the environment and agriculture, this study (opportunities and challenges of biofuels industry and impact on the development of the agricultural sector in developing countries) a modest step to identify the industry in detail and identify the types of products and raw materials entering, then define or limit the positive and negative impacts of this industry in General and for specific products In particular, detailed, and then flip all those effects on the agricultural sector in developing countries can benef

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
" The Effect of Gardens Ideas Strategy on Deductive Thinking Among Fourth - Grade Science Students in Physics "
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The current research aims to know the effect of gardens ideas strategy on deductive thinking among fourth-grade science students in physics.
   To investigate from the aim of the research, researchers put the following zero
hypothesis:

- No statistically significant differences at the level of significance (0.05) between the students mean scores of the two groups on indicative thinking test.

      The research was carried out on the scientific fourth grade male students in Al – Mansour in Baghdad; belong to Education Directorate Al- Karkh /1, for the Academic Year (2014-2015) A.D.

&

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis the context of Uncertainty (Nature and management) under two school of strategic thinking (theoretical perspective
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Purpose: studying and analyzing the nature of uncertainty as part of strategy formulation, through analyzing the uncertainty faced by managers in the modern business environment characterized by high complexity and dynamism, though developing of an idea about the uncertainty cases and how enable the mind to understand these cases.

Methodology: It was the use of inductive and analytical approach, in order to study the accumulation of knowledge towards development areas that could contribute to strengthening the strategy formulation.

Findings: Mentoring the future will not make the success for business organization but thought business organization ability to developing share mental

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The problem of elevating the status of values in scienceStudy in economic thought and macro analysis
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ان من اهم القضايا التي تثيرها المعرفة البشرية في تجلياتها، وتعبيراتها المفاهيمية، تكمن في مدى تأصلها وانتمائها الى البنى والتشكيلات الموضوعية (في مستوياتها التاريخية) التي تسعى لتفسيرها وادراكها ومضاهاتها. فالينبوع الذي يغرف منه الفكر مادته هو الكيان الاجتماعي المتموضع خارج الوعي والايدولوجيا.

ان قدرة الوعي على ادراك الواقع الموضوعي بخصائصه العامة يشكل الشرط  الضروري لاكتساب الوعي ل

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Adopting IPSASs and its impact on the quality of financial reporting and performance evaluation in Iraqi government units
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Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Value system and its impact on the morals of the public job of the individual
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         Values ​​are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values ​​are everything. The concept of values ​​is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values ​​because they relate to individuals. Individuals differ in many things, such as perception,

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Publication Date
Sun Oct 20 2024
Journal Name
International Journal Of Medical Science And Dental Health
Applications of Oleuropein
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One of the most prevalent phenolic compounds found in olive leaves is oleuropein. Numerous studies have demonstrated the biologically significant effects of this compound, including anti-inflammatory, anti-atherogenic, anticancer, antimicrobial, and antiviral effects, which has led to its increased attention in the scientific community. Oleuropein can be recovered and purified (mostly by chromatographic techniques) from a variety of sources using both conventional and non-conventional methods. It can then be applied in a number of contexts. Because of its numerous pharmacological properties, oleuropein is commercially obtainable as a food enhancement in Mediterranean countries. Numerous scientific and clinical investigations have d

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Logical thinking and its relation with problem Solving among female instructors in the university
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problems with its unobvious effect on scientific creativity and information. Problem solving is one of main goals of researchers because it develops their right logical thinking methods. The present study aims at measuring logical thinking among female it structures in the university mea swing problem solving among them ,identifying statically differences significance in logical thinking among female instructors in the university according to (Specialization Variable), identifying differences significance in problem Solving among female instructions in the university according to ( Specialization Variable) and identifying the Correlation between logical thinking and problem solving among female instructors in the university. The sample c

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