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Multiplicity of Accounting Concepts and it’s Impact on Thinking and Practical Applications

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 Apr 29 2021
Journal Name
Iraqi Journal Of Science
Capacitance and Resistivity Measurements of Polythiophene /Metallic Nanoparticles-based Humidity Sensors

Capacitive–resistive humidity sensors based on polythiophene (P3HT) organic semiconductor as an active material hybrid with three types of metallic nanoparticles (NP) (Ag, Al, and Cu) were synthesized by pulsed laser ablation (PLA). The hybrid P3HT/metallic nanoparticles were deposited on indium-tin-oxide (ITO) substrate at room temperature. The surface morphology of theses samples was studied by using field emission scanning electron micrographs (FE-SEM), which indicated the formation of nanoparticles with grain size of about 50nm. The electrical characteristics of the sensors were examined as a function of the relative humidity levels. The sensors showed an increase in the capacitance with variation in the humidity level.  While

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Biostratigraphy of Yamama Formation at Luhais and Rifaee oilfields, Southern Iraq

     Yamama Formation is the most important and widespread Lower Cretaceous Formation in Iraq. Yamama Formation in the Luhais well-12 and Rifaee well-1 are composed of dolomitized in some places and foraminifera and algae bearing limestone, 19 genera and species of foraminifera, 10 genera and species of algae. Two biozones were distinguished Pseudochrysalidina arabica Range zone and Pseudocyclammina lituus Range zone. The age of the formation was determined as Berriasian – Valanginian according to these biozones of Foraminifera. In this study, bryozoa, Gastropoda and Pelecypoda are recorded but less than Foraminifera.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Experimental and Numerical Analysis of Incompressible Flow over an Iced Airfoil

Determining the aerodynamic characteristics of iced airfoil is an important step in aircraft design.  The goal of this work is to study experimentally and numerically an iced airfoil to assess the aerodynamic penalties associated with presence of ice on the airfoil surface. Three iced shapes were tested on NACA 0012 straight wing at zero and non-zero angles of attack, at Reynolds No. equal to (3.36*105). The 2-D steady state continuity and momentum equations have been solved utilizing finite volume method to analyze the turbulent flow over a clean and iced airfoil. The results show that the ice shapes affected the aerodynamic characteristics due to the change in airfoil shape. The experimental results show that the horn iced airfoil

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Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Dual Measurements of Pressure and Temperature With Fiber Bragg Grating Sensor

Abstract

The fiber Bragg grating (FBG) technology has been rapidly applied in the sensing technology field. In this work, uniform FBG was used as pressure sensor based on measuring related Bragg wavelength shift. The pressure was applied directly by air compressor to the sensor and the pressure was ranged from 1 to 6 bar.

      This sensor also was affected by the external temperature so as a result it could be used as a temperature sensor. This sensor could be used to monitor the pressure of dams. It has been shown from the result that the sensor is very sensitive to the pressure and the sensitivity was (67 pm\bar) and is very sensitive to temperature and the sensitivity was (10p

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Monitoring of south Iraq marshes using classification and change detection techniques

Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculation and Study of Gamma ray Attenuation Coefficients for Different Composites

In this work, the total linear attenuation coefficients µ(cm
-1
) were calculated and studied
for particulate reinforced polymer-based composites. Unsaturated polyester (UP) resin was
used as a matrix filled with different concentrations of Al, Fe, and Pb metal powders as
reinforcements. The effect of the metal powders addition at different weight percentages in
the range of (10,20,30,40,50)wt % and gamma energy on attenuation coefficients was studied.
The results show, as the metallic particulates content increase, the attenuation coefficients will
increase too, while it, were exhibited a decrease in their values when the gamma energy
increase.The total linear attenuation coefficients of gamma ray fo

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Assessment of Salivary and Serum Proteins in Patients with Oral Tumors

The qualified subjects for this study included 33 patients with benign and malignant oral tumors aged 15-75 years and 31 matched age and gender healthy subjects used as control. Proteins measurements included total protein, albumin, globulines in sera and saliva samples, and immunoglobulins (IgG, IgM, IgA) in sera samples of control and patients. Meanwhile, polyacrylamide gel electrophoresis (PAGE) was used to differentiate between protein patterns in both serum and saliva samples among the studied groups. The gel was also stained for glycoprotein to evaluate as well the changes in glycoprotein contents. For total protein, the results revealed a signifigant increase (P?0.01) in both samples (serum and saliva) of patient group. Albumin conce

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Immunocytochemical assessment of FKBP51 and Glucocorticoid receptor localization in asthmatic patients

Asthma is a chronic inflammatory disease affecting 5% of the world population. FKBP51 is an important immunophilin modular protein of the glucocorticoid receptor (GC).

The aim of the present study was to evaluate the levels and immunocytochemical distribution of FKBP51 and GR in lymphocyte cells of asthmatic patients, by use of immunocytochemistry method, and to assesslevels ofstress hormones (cortisol and ACTH) by radioimmuniassay (RIA).

The results showed significantly increased nuclear localization and decreasedcytoplasmic distribution of FKBP51, while they showed a significant increase in nuclear localization and a non-significant decrease in cytoplasmic distribution of GRin asthmatic patients(P<0.05).

Cort

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
CLINICAL AND TYMPANOMETRIC ASSESSMENT OF MIDDLE EAR EFFUSION VERSUS MYRINGOTOMY FINDING

Background: The present study was planned to show the accuracy of clinical examination and tympanometry in diagnosis of middle ear effusion.
Patients and Methods: The study involved 80 patients (160 ears )suspected to have otitis media with effusion (OME) from different age groups ; 56 were males and 24 were females .
Clinical assessment for all patients included otoscopy , pneumatic otoscopy and audiological assessment by using pure tone audiometry and tympanometry then comparing the results to
findings at myringotomy as the gold standard for presence or absence of fluid in the middle ear.
Results : Fluid whether serous or glue was found in 100 ears ( 62.5 %) where as sixty ears were dry, sensitivity , sp

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Publication Date
Thu Nov 29 2018
Journal Name
Iraqi Journal Of Science
The dual notions of semi-essential submodules and semi-uniform modules

     The purpose of this paper is to introduce dual notions of two known concepts which are semi-essential submodules and semi-uniform modules. We call these concepts; cosemi-essential submodules and cosemi-uniform modules respectively. Also, we verify that these concepts form generalizations of two well-known classes; coessential submodules and couniform modules respectively. Some conditions are considered to obtain the equivalence between cosemi-uniform and couniform. Furthermore, the relationships of cosemi-uniform module with other related concepts are studied, and some conditional characterizations of cosemi-uniform modules are investigated.

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