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

هدف البحث الى الكشف عن فاعلية استراتيجية المماثلة في تحصيل مادة الكيمياء والذكاء الانفعالي لطلاب الصف الخامس العلمي الاحيائي. وتكونت عينة البحث من (28 ) طالبا من طلبة الصف الخامس العلمي الاحيائي في اعدادية الشاكرين للبنين, التابعة لمديرية تربية بغداد – الكرخ الثانية, موزعين بين شعبتين بالتساوي, شعبة (أ) وهي المجموعة الضابطة التي درست على وفق الطريقة الاعتيادية, وشعبة ( ب) وهي المجموعة التجريبية والتي درست على و

The syntheses, characterizations and structures of three novel dichloro(bis{2-[1-(4-methoxyphenyl)-1H-1,2,3-triazol-4-yl-κN3]pyridine-κN})metal(II), [M(L)2Cl2], complexes (metal = Mn, Co and Ni) are presented. In the solid state the molecules are arranged in infinite hydrogen-bonded 3D supramolecular structures, further stabilized by weak intermolecular π…π interactions. The DFT results for all the different spin states and isomers of dichloro(bis{2-[1-phenyl-1H-1,2,3-triazol-4-yl-κN3]pyridine-κN})metal(II) complexes, [M(L1)2Cl2], support experimental measurements, namely that (i) d5 [Mn(L1)2Cl2] is high spin with S = 5/2; (ii) d7 [Co(L1)2Cl2] has a spin state of S = 3/2, (iii) d8 [Ni(L1)2Cl2] has a spin state of S =

new six mixed ligand complexes of some transition metal ions Manganese (II), Cobalt(II), Iron (II), Nickel (II) , and non transition metal ion zinc (II) And Cadmium(II) with L-valine (Val H ) as a primary ligand and Saccharin (HSac) as a secondary ligands have been prepared. All the prepared complexes have been characterized by molar conductance, magnetic susceptibility infrared, electronic spectral, Elemental microanalysis (C.H.N) and AA . The complexes with the formulas [M(Val)2(HSac)2] M= Mn (II) , Fe (II) , Co(II) ,Ni(II), Cu (II),Zn(II) and Cd(II) L- Val H= (C5H11NO2) , C7H5NO3S The study shows that these complexes have octahedral geometry; The metal complexes have been screened for their in microbiological activities against bacteria.

In this work , the ligand [N-(4-Methoxybenzoyl amino)-thioxomethyl] Methionine acid  has been synthesized by the reaction of 4- Methoxybenzoyl isothiocyanate with methionine acid . The metal complexes were prepared through the reaction of metals chlorides of Co(II) , Ni(II), Cu(II), Zn(II) and Cd(II) in ethanol as solvent . The ligand (MbM) and its metal complexes have been characterized by elemental analysis (CHNS), IR, 1H-13CNMR and UV- Vis spectra, magnetic susceptibility measurements, molar conductivity, melting points and atomic absorption. The metal-ligand ratio was determined by mole ratio method. The suggested structures for the Co(II), Ni(II), Cd(II) and Zn(II) complexes are tetrahedral geometry and  the Cu(II) complex

Comparison is the most common and effective technique for human thinking: the human mind always judges something new based on its comparison with similar things that are already known. Therefore, literary comparisons are always clear and convincing. In our daily lives, we are constantly forced to compare different things in terms of quantity, quality, or other aspects. It is known that comparisons are used in literature in order for speech to be clear and effective, but when these comparisons are used in everyday speech, it is in order to convey the meaning directly and quickly, because many of these expressions used daily are comparisons. In our research, we discussed this comparison as a means of metaphor and expression in Russia

The usage of remote sensing techniques in managing and monitoring the environmental areas is increasing due to the improvement of the sensors used in the observation satellites around the earth. Resolution merge process is used to combine high resolution one band image with another one that have low resolution multi bands image to produce one image that is high in both spatial and spectral resolution. In this work different merging methods were tested to evaluate their enhancement capabilities to extract different environmental areas; Principle component analysis (PCA), Brovey, modified (Intensity, Hue ,Saturation) method and High Pass Filter methods were tested and subjected to visual and statistical comparison for evaluation. Both visu

تهدف الورقة البحثية الى اعداد مشروع لصناعة مكتبة رقمية للطالب في قسم علوم القران الكريم والتربية االسالمية في كلية التربية ابن رشد للعلوم االنسانية / جامعة بغداد ، اعدت الباحثة استمارة نموذج كوكل تضمنت مجموعة من االسئلة الغرض منها تحديد المؤلفات االساسية التي يحتاجها طالب العلوم االسالمية في دراساته وابحاثه ،واعتمدت الباحثة على المنهج الوصفي اسلوب المسح لجمع البيانات ، ووزعت االستمارة عبر الصفوف االلكترو