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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 Mar 20 2025
Journal Name
Indonesian Journal Of Dental Medicine
Impact of VAPE use on dental and oral health among male dental students
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Background: The emergence of vaping as a popular alternative to traditional smoking has raised concerns regarding its potential impact on oral health. specifically affects the oral health of dental students, who are not only consumers of these products but also future practitioners tasked with educating patients on oral hygiene and health risks. purpose: This study investigated the dental and oral health impact of VAPE among male dental students. Methods: A self-administered questionnaire comprising 20 questions was meticulously designed to gather relevant data about their VAPE use and its implications on dental and oral health. Results: 43% of participants reported using VAPE, predominantly employing salt nicotine (48.8%) over free

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Family violence and its impact on the educational achievement of primary school children
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The research included four chapters starting with the chapter dealing with the problem of child abuse which was one of the most important educational and social problems faced by children from their parents or family members. The most common forms of abuse are physical and psychological violence. The problem of school delays is also one of the most important educational and psychological issues that concern educators, which occur because of violence and neglect of the family. The study pointed out that domestic violence is one of the issues that has started to alarm both the global and local communities, because childhood is one of the most important stages of the human development system, which is healthy in terms of physical, mental, p

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
information and communication technologies and their impact on changed the financial reporting system In a Sample in Iraqi banks
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paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Updating the uniform accounting system in Iraq for installment sales transactions framework
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Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis and characterization of metastable phases of SnO and Sn3O4 thin films for solar cells applications
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Abstract<p>Meta stable phase of SnO as stoichiometric compound is deposited utilizing thermal evaporation technique under high vacuum onto glass and p-type silicon. These films are subjected to thermal treatment under oxygen for different temperatures (150,350 and 550 °C ). The Sn metal transformed to SnO at 350 oC, which was clearly seen via XRD measurements, SnO was transformed to a nonstoichiometric phase at 550 oC. AFM was used to obtain topography of the deposited films. The grains are combined compactly to form ridges and clusters along the surface of the SnO and Sn3O3 films. Films were transparent in the visible area and the values of the optical band gap for (150,350 and 550 °C ) 3.1, </p> ... Show More
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Physics: Conference Series 2nd International Conference On Physics And Applied Sciences
Synthesis and characterization of metastable phases of SnO and Sn3O4 thin films for solar cells applications
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Publication Date
Mon Feb 07 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Mathematical connection skills and their relationship with productive thinking among secondary school students
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Publication Date
Tue May 04 2021
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Tactical thinking and its relationship with solving mathematical problems among mathematics department students
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This research aims to know the essence of the correlative relationship between tactical thinking and solving mathematical problems. The researchers followed the descriptive research method to analyze relations, as all students from the mathematics department in the morning study were part of the research group. The research sample of (100) male and female students has been chosen based on the arbitrators' views. The tools for studying the sample of research composed of (12) items of the multiple-choice test in its final form to measure tactical thinking and require establish-ing a test of (6) test-type paragraphs to solve mathematical problems. The findings showed that sample students' tactical thinking and their capacity to overcome mathem

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the dimensions of the strategic lens on achieving tax pioneer performance: Practical research in the General Authority for Taxes
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The aim of the research is to shed light on the dimensions of the strategic lens and its impact on achieving the pioneer tax performance and represented by the dimensions (strategic direction, growth, pilot indicator, renewal and modernization, efficiency and effectiveness) in the General Tax Authority. The questionnaire was adopted as a tool to collect data and information from the adult sample They are (91) who are on the site (Assistant Director General, Head of Division, First Division Deputy, Second Division Deputy, Division Officer, Division Officer Associate) The statistical program (SPSS) has been used to calculate (the mean, the standard deviation, the correlation coefficient, the difference coefficient, the F test, the

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Radioactive contamination in Iraq and its impact on birth defects for the period (2004-2013)
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In the present time, radioactive contamination is considered one of the most dangerous types of environmental pollution. It usually takes place because of a leakage of radioactive materials to one of the environment natural components, such as, water, air, and soil. Iraq is considered one of the most contaminated environments in the world; this is closely associated with the wars Iraq had suffered from; especially, in 1991 and 2003. Considering the importance of the radioactive contamination and its different health impacts on the population, the current paper is interested in studying this type of environmental contamination and its impact on the birth defects depending on the data available in the annual reports issued by the Iraqi min

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