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

_{Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.}

_{In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.}

_{Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.}

_{Das Hauptziel dieser For}

The research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production qual

Corpus linguistics is a methodology in studying language through corpus-based research. It differs from a traditional approach in studying a language (prescriptive approach) in its insistence on the systematic study of authentic examples of language in use (descriptive approach).A “corpus” is a large body of machine-readable structurally collected naturally occurring linguistic data, either written texts or a transcription of recorded speech, which can be used as a starting-point of linguistic description or as a means of verifying hypotheses about a language.  In the past decade, interest has grown tremendously in the use of language corpora for language education. The ways in which corpora have been employed in language pedago

This paper aims to decide the best parameter estimation methods for the parameters of the Gumbel type-I distribution under the type-II censorship scheme. For this purpose, classical and Bayesian parameter estimation procedures are considered. The maximum likelihood estimators are used for the classical parameter estimation procedure. The asymptotic distributions of these estimators are also derived. It is not possible to obtain explicit solutions of Bayesian estimators. Therefore, Markov Chain Monte Carlo, and Lindley techniques are taken into account to estimate the unknown parameters. In Bayesian analysis, it is very important to determine an appropriate combination of a prior distribution and a loss function. Therefore, two different

رمت الدراسة التعرف بمستويات التفكير الهندسي لدى طلبة قسم الرياضيات في كلية التربية / ابن الهيثم - جامعة بغداد، ولتحقيق هدف الدراسة تم اعتماد مقياس الحربي(2003) المعد على البيئة السعودية ويتكون من (25)  فقرة موزعه على خمسة مستويات وهي (المستوى البصري ، التحليلي ، شبه الاستدلالي، الاستدلالي، المجرد وبلغت عينة الدراسة (206) طلاب من طلبة قسم الرياضيات في كلية التربية- ابن الهيثم بجامعة بغداد تم اختيارهم بالطريقة ال

Since more than a decade, human rights dialogue in the European Mediterranean Region has been marked by a number of tensions. Although a number of factors contribute to such disputes, the effect of human rights conditionality, which ties EU economic cooperation progression with partner countries human rights advancement, on the dialogue has not been studied. Understanding the aspects, impacts, and effects of conditionality on Euro-Med relations is crucial for furthering dialogue. Yet this variable has been almost entirely neglected in academic and policy research. The research concludes several direct and indirect impacts of conditionality on human rights dialogue using a mixed methodology approach. Direct effects are reflected in the wi