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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
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis And Characterization Of New Oxazepines Derived From D-Erythroascorbic Acid

 The new schiff bases derived from D-erythroascorbic acid contaning heterocyclic unit were synthesized by condensation of D-erythroascorbic acid with aromatic amine (containing 1,3,4oxadiazole or 1,3,4-thiadiazole unit) in dry benzene using glacial acetic acid as a catalyst.  Derythroascorbic acid [IV] was synthesized by four steps (Scheme 1), while the primary aromatic amine which is containing 1,3,4-oxadiazole [VII] or 1,3,4-thiadiazole [VIII] synthesized by the reaction of 4methoxy benzoyle hydrazine [VI] with 4-amino benzoic acid or by the reaction  tuloic acid with thiosemicarbazide, respectively in the presence of POCl3. The new  1,3-oxazepine derivatives were obtained by addition reaction of Schiff bases with d

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Iron Deficiency Anemia: The Utility of Upper Gastrointestinal Endoscopy and Histopathology

Background: occult blood loss must be considered as a
possible cause in every case of iron deficiency anemia.
Objective: to evaluate upper gastrointestinal endoscopy
in finding a potential cause for iron deficiency anemia
among children in Al-Anbar governorate.
Methods: Twenty five children aged 2-14 years, referred
to the gastroenterology unit in Al-Ramadi General Hospital
for upper gastrointestinal endoscopy had iron deficiency
anemia. Fiberoptic endoscopy was used under general
anesthesia and endoscopic tissue biopsies were taken from
22 patients for histopathological examination.
Results: The main presenting signs and symptoms were
pallor, abdominal pain, and stunting. The upper
gastrointestinal

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Publication Date
Sun Jul 04 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Fruit of Teaching Epidemiology and Biostatistics to Undergraduate Medical Students.

Background: All medical colleges give students courses in epidemiology and biostatistics to help them in understanding medical data and to prepare them to conduct graduate and professional research. After graduation, understanding and correct application of the principles of epidemiology and biostatistics help the physicians in making better diagnostic and management decision based on best evidence.
Patients and Methods: A cross-sectional questionnaire-based survey was carried out among junior (chronic resident) doctors at several hospitals in Baghdad from the 1st of January till the 31st October 2009. A total of 212 physicians answered the questionnaire which covered demographic characteristics, average score

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Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
Properties of ~ Self-Adjoint and ~ Positive Operators in b- Hilbert Space

In this paper, we will introduce a new concept of operators in b-Hilbert space, which is respected to self- adjoint operator and positive operator. Moreover we will show some of their properties as well as the relation between them.

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Measurements of HbA1c for Patients with Diabetes Mellitus and Foot Ulceration

People with diabetes can develop different foot problems. In the blood stream glucose reacts with hemoglobin to make a glycosylated hemoglobin molecule called hemoglobin A1c or HbA1c, the more glucose in the blood the more hemoglobin A1c will be present in the blood. The HbAlc test is currently one of the best ways to check diabetes to be under control.  The aim of study is to compare between the blood investigations which includes the fasting blood sugar and HbAlC (glycosylated hemoglobin), and to evaluate the benefit of  HbAlc (measurement for diabetic patients with foot ulcer,  to be a good indicator for controlling blood glucose). Sixty patients with type2 diabetes mellitus from the outpatient clinic of Baghdad Teachin

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Early and late Biliary Complications of Laparoscopic Cholecystectomy in Acute Cholecystitis

Background: Laparoscopic cholecystectomy
has become the standard of care for the
elective management of cholelithiasis. Little
information exists, however, regarding the
appropriateness of this procedure in the setting
of acute symptomatology.
Objective: This study was designed to
evaluate the outcome of laparoscopic
cholecystectomy in acute and severe acute
cholecystitis based on early and late biliary
complications, their incidence and
management, and conversion rates to open
surgery.
Methods: A prospective study done between
April 2007 and November 2010, in the
department of general surgery, medical city
teaching hospital, Baghdad. Includes patients
with acute cholecystitis admitted f

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Synthesis and Fabrication of In2O3: CdO Nanoparticles for NO2 Gas Sensor

The physical and morphological characteristics of porous silicon (PS) synthesized via gas sensor was assessed by electrochemical etching for a Si wafer in diluted HF acid in water (1:4) at different etching times and different currents. The morphology for PS wafers by AFM show that the average pore diameter varies from 48.63 to 72.54 nm with increasing etching time from 5 to 15min and from 72.54 to 51.37nm with increasing current from 10 to 30 mA. From the study, it was found that the gas sensitivity of In2O3: CdO semiconductor, against NO2 gas, directly correlated to the nanoparticles size, and its sensitivity increases with increasing operating temperature.

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Facies Analysis and Depositional Environments of the Ubaid Formation, Western Iraq

The Early Jurassic (Liassic) sequence crops out in numerous anticlines of the high folded zone of north and north-east Iraq and in the Rutba subzone (including Ubaid Formation) in west Iraq. The present study deals with siliciclastic / carbonate rocks of the 58 m-thick Ubaid Formation at Zor Hauran valley in south western Iraq. The formation consists of two parts; the lower part is composed of pebbly coarse sandstone and greenish to yellowish soft marl alternated with marly dolostone, while the upper part is characterized by light brown, well bedded dolostone, with stromatolite structure in some locations. Oval, light to dark brown nodules of chert are also present.

     A detailed field lithological desc

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Publication Date
Mon Apr 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis And Imidization Of Disuccinamic Acid As Polyvinyl Alcohol-Composite Polymer

  Two arylenedisuccinamic acids, namely 1,4-phenylene-disuccinamic acid and 4,4'biphenyl-disuccinamic acid were prepared from the reaction of two moles of succinic anhydride with one mole of 1,4-phenylenediamine dihydrochloride and beinzidine respectively.Dehydration of arylenedisuccinamic acid in the pressence of polyvinyl alcohol (PVA) and catalytic amount of concentrated.H2SO4,gives N,N'-arylenedisuccinimidesPVAcomposite polymers. Dehydration of arylenedisuccinamic acid (without PVA) in the pressence of catalytic amount of conc. H2SO4 gives N,N'-arylenedisuccinimides. Arylenedisuccinamic acid and arylenedisuccinimides characterized by CHN-analysis,FT.IR and 1H,C13-NMR.Spectral analysis

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Manifestation and response of Laryngopharygeal reflux to treatment in Kurdistan -IRAQ

BACKGROUND: In 1972 complete description of the
inflammation of posterior third of the vocal cords was
done, with barium swallow confirming Gastro
Esophageal Disease [CRED] & subsequent successful
symptomatic treatment with antacid. The possible
association between GERD & chronic laryngitis was
initially known as acid laryngitis .2
*from the Department of ENT, Hawlear Medical College, Hawlear university. Department of ENT, Rezgary Teaching Hospital, Erbil.
Correspondence to :
Dr.Said Mustafa Said
Corespondence Address to : Dr.Said Mustafa Said _ E- mail: Email [email protected] Mob. 07504563829
Recived at : 15 th Dec 2009 Accepted at : 3ed Nov 2010

OBJECTIVE: To record the common presentat

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