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

This research is devoted to study the strengthening technique for the existing reinforced concrete beams using external post-tensioning. An analytical methodology is proposed to predict the value of the effective prestress force for the external tendons required to close cracks in existing beams. The external prestressing force required to close cracks in existing members is only a part from the total strengthening force.
A computer program created by Oukaili (1997) and developed by Alhawwassi (2008) to evaluate curvature and deflection for reinforced concrete beams or internally prestressed concrete beams is modified to evaluate the deflection and the stress of the external tendons for the externally strengthened beams using Matlab

The COVID-19 pandemic has profoundly affected the healthcare sector and the productivity of medical staff and doctors. This study employs machine learning to analyze the post-COVID-19 impact on the productivity of medical staff and doctors across various specialties. A cross-sectional study was conducted on 960 participants from different specialties between June 1, 2022, and April 5, 2023. The study collected demographic data, including age, gender, and socioeconomic status, as well as information on participants' sleeping habits and any COVID-19 complications they experienced. The findings indicate a significant decline in the productivity of medical staff and doctors, with an average reduction of 23% during the post-COVID-19 period. T

The current research aims to identify the fear of intimacy and post-traumatic stress disorder among Yazidi women and the correlation between them. To achieve the objectives of the research, the researcher adopted the Descutner, 1991 & (Thelen) scale, which consisted of (35) items. The researcher also adopted the post-traumatic stress disorder scale for (Davidson, 1995) translated by (Abdul Aziz Thabet), which consists of (17) items. These two scales were administered to a sample of (200) individuals. Then, the researcher analyzes the data using the Statistical Package for Social Sciences (SPSS). The results showed that the research sample of Yazidi women has a fear of intimacy. The research sample of Yazidi women is characterized by

Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

Diese Forschungsarbeit versteht sich als ein Versuch zur Bestimmung einer der neuen Unterrichtsmethoden, die den Lernenden im Fach Deutsch besonders interessant vorkommen.Der Unterricht soll in einer Atmosphäre, die frei von Zeitdruck, Angst und Zensurdruck ablaufen lassen, damit werden die Studenten ermutigt, die Nutzung von Spiel zu ihrer eigenen Sache machen, um die Spielziele Spaß, Empathie, Zusammenarbeit und Kommunikation zu realisieren. Das Hauptlernziel des Fremdsprachenunterrichts ist es, Lernenden zu ermöglichen, in der Zielsprache zu kommunizieren.

Wir konzentrieren uns in diesem Beitrag auf eine wichtige sprachliche Fertigkeit, die den rezeptiven Fertigkeiten gehört, die ist das Hörverstehen.

Das Hörvers

هدف البحث الى تقويم محتوى كتاب الحاسوب للصف الاول المتوسط في العراق وفقاً للتنور التقني وتقديم مقترحات لتطويره, واعتمدت الباحثتين المنهج الوصفي التحليلي. تكون مجتمع البحث وعينته من محتوى كتاب الحاسوب المقرر لطلبة الصف الاول المتوسط, وتم بناء أداة البحث بصيغتها الاولية متمثلة بقائمة لمحاور التنور التقني الخمسة (طبيعة التقنية، والتقنية والمجتمع، والتصميم "جانب مهاري"، وقدرات لدعم العالم التقني, والعالم المُ

The aim of the current research was to evaluate the content of the computer textbook for second grade intermediate in Iraq in accordance with the technological literacy and submitting developmental suggestions, the researchers adopted the descriptive and analytical approach. The researchers used as a population and sample of her research are the content of the computer textbook for second grade intermediate. In order to prepare the first draft of the research tool that content the five technological literacy fields (The Nature of Technology, Technology and Society, Design, Abilities of Technological World, The Designed World). The researchers distributed the first draft tool among some experts and gave them enough time to check each item

 The aim of the current research was to evaluate the content of the computer textbook for second grade intermediate in Iraq in accordance with the technological literacy and submitting developmental suggestions, the researchers adopted the descriptive and analytical approach. The researchers used as a population and sample of thier research are the content of the computer textbook for second grade intermediate. 

In order to prepare the first draft of the research tool that content the five technological literacy fields (The Nature of Technology, Technology and Society, Design, Abilities of Technological World, The Designed World).

The researchers distributed the first d

This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra