The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

Learning programming is among the top challenges in computer science education. A part of that, program visualization (PV) is used as a tool to overcome the high failure and drop-out rates in an introductory programming course. Nevertheless, there are rising concerns about the effectiveness of the existing PV tools following the mixed results derived from various studies. Student engagement is also considered a vital factor in building a successful PV, while it is also an important part of the learning process in general. Several techniques have been introduced to enhance PV engagement; however, student engagement with PV is still challenging. This paper employed three theories—constructivism, social constructivism and cognitive load t

Resumen:

        El horóscopo que es una predicción deducida de la posición de los astros del sistema solar y de los signos de Zodiaco, intenta no sólo predecir el futuro, sino también influir en el comportamiento del lector, orientándolo para que actúe adecuadamente y la invitación a actuar ante ese futuro que se aconseja mediante imperativos, perífrasis y otros recursos lingüísticos. Los horóscopos se caracterizan por su gran popularidad que existen en periódico o revista en columnas enteras dedicadas al tema, en donde se detallan la influencia que tendrá el día o el mes de cada uno de los signos correspondientes al zodíaco, siempre teniendo en cuenta la posici

The life insurance companies need a sound system to use it in selecting Insurable risks so they can avoid or reduce possible losses that may be insured to a minimum levels , But the application within IRAQI INSURANCE  COMPANY reflects that it still depends on a traditional ways in the procedures used to select that risks .

                 This  research represents an attempt to put acceptable suggestions about developing a system for selecting insurable risks which used now by iraqi insurance company by recognizing the risks of life insurance , determining kinds of risks which can difined as normal and upnormal risks , rectification of the

The study aimed at identifying the role of the Faculty of Education in the community service in light of vision of the Kingdom 2030 from the faculty members’ point of view at the University of Jeddah. The study used a descriptive method through a questionnaire administered to a sample of the faculty members.It concluded that the role of the College in serving the community is the development of the right habits in the family and the importance of establishing bridges of cooperation between the Faculty of Education and the surrounding environment and teaching special education teachers how to apply some methods of measurement to determine the needs of students with disabilities. The results also pointed out that there are no statistical

Objectives: The study aims to evaluate effectiveness of health education program on health care providers’ knowledge toward immunization of children at primary health care centers in Kirkuk city.

Methodology: A quasi –experimental study design two- group (pre-test, post-test 1 and post-test 2) conducted at primary health care centers in Kirkuk city during the period from 28 October 2019 to 10 August 2020. By collecting (50) samples divided into two groups, each one (25) participant as control & study group. The study group exposed to the education program only.

Results: Results showed a clear positive

This Study aimed To know The relation between Types of blood and health problems which human Suffered from , and the effect of food intake on health.
Samples of study contained 269 person aged between 30 – 70 years which choiced randomly for sex , we are take all in formation about samples of study by form paper contian sex , age, type of blood , weight (kg) , height (cm) , smoking or.not , sporting or not, problems in digestive tract , sensitivity for foods , heart problems , ratio of cholesterol in blood , Sinusitis , Asthma , diabetic meliuts , arritable bowel syndrome , diaherra , problems in kidney and urination , hypertension , anemia , alternation in liver function , arthritis with form record in daily food intake and its ade

One of the difficulties that the kindergarten institution face is the lack of specialized teachers to work with the children at the kindergarten age for the majority  of this stage teachers were prepared to teaech in the elementary stage while the kindergarten child needs ateacher who is aware of the characteristics  and the demands of his growth and his behavioral emotional and social problems.

Therefore the best teacher must be chosen for the kindergarten and qualifying  her educationally in all that this qualifying  includes of  knowledge's.

The aims of the research:

The present research aims at the identification  of the n