The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

مشكلة دارفور من المشاكل الازلية التي تهدد كيان الوحدة السودانية

يهدف هذا البحث إلى عرض ودراسة أهم مظاهر التيسير عند الدكتور محمد عيد في كتابيه التعليميين (النحو المصفى،ونحو الألفية )ودراسة بيان مدى فائدتها للمتعلمين وأثرها في تيسير النحو العربي ومن هذه المظاهر:الاستعانة بطرائق التدريس في تيسير النحو مثل :(تنظيم الأفكار ،والإكثار من التدريبات والتطبيقات العملية ،واستعماله المخططات البيانية والجداول )وتصفية كتابيه من الزوائد ک(الاستطرادات،وفلسفات العوامل ،والتعليلات ،

Different methods can be used to remove tissue during gingivectomy and produce a good gingival margin, the most common is the conventional gingivectomy which is done by the use of scalpel, now a day’s Laser is widely spread and can be used to perform surgeries. Materials and methods: 50 patients divided into two equal groups, Group 1 gingivectomy was done by Diode Laser, Group 2 gingivectomy was done by scalpel, plaque and gingival index were measured at 1st, 2nd and 3rd visit, swab were taken and sent foe detecting bacterial growth and biopsy were taken for histopathological examination. Group 1 show no significant differences in plaque and gingival means between the visits, the bacteriological examination showed no growth of bact

Abstract The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American military base in china. Additiona

abstract:

Objectives: The study aims to reveal the approach of Imam Al-Salmi in the weighting between the apparently conflicting texts, and to show the extent of his agreement and disagreement with the rest of the fundamentalists, and does he have vocabulary that can be used to elicit legal rulings in modern contemporary issues?

Method: The method of induction and analysis is one of the main tools to reach the research results. The study resorted to following the sayings of Imam Al-Salmi in various sources and fatwas and standing on them, then analyzing and applying them to the various branches of jurisprudence in the various jurisprudential chapters.

This work focuses on the use of biologically produced activated carbon for improving the physi-co-chemical properties of water samples obtained from the Tigris River. An eco-friendly and low-cost activated carbon was prepared from the Alhagi plant using potassium hydroxide (KOH) as an impregnation agent. The prepared activated carbon was characterised using Fourier-transform infrared spectroscopy to determine the functional groups that exist on the raw material (Alhagi plant) and Alhagi activated carbon (AAC). Scanning electron microscope–energy-dispersive X-ray spectroscope was also used to investigate the surface shape and the elements that compose the powder. Brunauer–Emmett–Teller surface area analysis was used to evaluate the spe

يرمي هذا البحث الى تعرف اثر استراتيجية تعليم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول متوسط

التنمية المستدامة حق لكل البشرية وأنها مفهوم ٌ مركب من عنصرين هما التنمية واالستدامة مهمين متالصقين أي ال يوجد تنمية دون استدامة وال العكس يصح، وأنها تمتلك العديد دراسات سياسية وإستراتيجية من األهداف ويبرز هدف الـ)القضاء على الفقر، والقضاء على الجوع( ومن أهم أهدافها، هذه الظاهرة بارزة في المجتمع العراقي بسبب الحروب واالزمات المتكررة فيه وحاالت الحصار االقتصادي، وكذلك بسبب عدم توزيع موارده بشكل عادل من قبل