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

Objectives: To determine the effectiveness of physical education program on the domains of the university
students attitudes of physical activity and health, physical activity and mental health, physical activity and nutrition
toward physical fitness.
Methodology: A quasi-experimental design is carried out throughout the present study with the application of
test-retest approach through the period from February 3rd 2013 to June 30th 2013. The study is conducted on
purposive sample of(40) Undergraduate Students at the College of Science University of Baghdad . The sample is
Consisted of (20) males and (20) females. Questionnaire of two main parts, Personal and demographic
information and students' attitudes about phys

Abstract

Objective(s): The study aims to measure the effectiveness of the program on removing dead tissue for burn patients by testing the nurses before the program in addition to testing them again after implementing the educational program.

Methodology: The study is quantitative in nature (one experimental) and will employ pre- and post-testing techniques between October 17, 2020 and March 20, 2022. A non-probability (purposive) sample of 24 nurses working in the Azadi Teaching Hospital's Burns and Plastic Surgery Center was chosen. The experimental survey of nursing practice, a literature review, scientific records, and previous research were all taken into considerat

This work examines numerically the effects of particle size, particle thermal conductivity and inlet velocity of forced convection heat transfer in uniformly heated packed duct. Four packing material (Aluminum, Alumina, Glass and Nylon) with range of thermal conductivity (from200 W/m.K for Aluminum to 0.23 W/m.K for Nylon), four particle diameters (1, 3, 5 and 7 cm), inlet velocity ( 0.07, 0.19 and 0.32 m/s) and constant heat flux ( 1000, 2000 and 3000 W/ m ²) were investigated. Results showed that heat transfer (average Nusselt number Nu_av) increased with increasing packing conductivity; inlet velocity and heat flux, but decreased with increasing particle size.Also, Aluminum average Nusselt number is about (0.85,2.

The Indian costus plasma properties are investigated including electron temperature (Te), "electron density (ne)", "plasma frequency (fp)", " Debye sphere length", and amount of Debye(Nd),  using the spectrum of optical emission technique. There are several energies used, with ranging from 300 to 600 mJ. The Boltzmann Plot is used to calculate the temperature; where as Stark's Line Broadening is used to calculate the electron density. The Indian costus was spectroscopically examined in the air with the laser  at 10 cm away from the target and the optical fiber  at 0.5 cm away. The results were obtained for an electron temperature range of (1.8-2.2) electron volts (ev) and a wavelength range of (300-600) nm. The XRF analysis reveals th

يعد التقويم مبدأ مهماً في العملية التعليمية لأنه يساعد في التعرف على الاختلاف بين ما ينبغي تحقيقة وما تحقق فعلاً وما يترتب على ذلك من توصيات لدعم ما تحقق فعلاً (الأهداف التربوية) وتصحيح مسار العملية التعليمية من خلال المقترحات لتلافي السلبيات التي عثرت تحقيق الأهداف الأخرى وبما أن المحتوى هو أحد عناصر المنهج المهمة وهو وسيلة المعلم في أيصال المعلومات وبقائها في ذهن المتعلم أطول فترة ممكنه من خلال تبسيط المفا

ان للمنهج المدرسي أهمية كبيرة جداً في العملية التربوية لأنه أداتها في تحقيق الأهداف التربوية المنشودة والتي تعمل على تقدم المجتمع وتطوره في مختلف الجوانب. بمعنى ان المنهج غير ثابت بل متغير ليواكب التطور والتغير الحاصل في العالم والمجتمع وهذا يعني ان المنهج المدرسي بكل عناصره والتي من ضمنها المحتوى في تطور دائم فما يصلح لفترة زمنية معينة لا يصلح لفترة زمنية قادمة مما يستلزم القيام بعملية تقويمية بشكل مستمر و

Abstract

The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines  Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q

Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the