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

The idea of rationalizing parliamentary work tends to reduce the functions of parliament in favor of the government’s authority as a result of its inefficiency in discussing contemporary issues، especially in regimes that suffer from the absence of a political majority and the tendency of parties to achieve their interests. thus making the parliament’s jurisdiction limited to deciding on basic issues such as those related to human rights according to Objective criterion، and the development the legislations of framework  . Providing the knowledge needs for MPs helps in achieving a rational debate، and Lawmaking effective through the presence of Research institutions which support the representatives in parliamentary work.

Current Thesis has aimed to identify : The Psychological barriers for university students , Differences in psychological barriers depending on the variable sex (Males – Females) , Adjustment to College life for university students, Differences in Adjustment to College at university life depending on the variable sex (Males – Females), and finally, The correlation between psychological barriers and Adjustment to College life. The researcher has prepared a sample consisted of (100) male and female students who were randomly selected from university students, The researcher has adopted a measure of (2002) to measure the psychological barriers, also the researcher adjustment scale with university life.
The results showed that universi

اصبحت اللغة الانكليزية اللغة العالمية الأوسع انتشاراً في العالم ، في حين لم تكن هذه اللغة معروفة جيداً خارج بريطانيا حتى النصف الثاني من القرن الثامن عشر⁽¹⁾، ورافق هيمنة الانكليزية تسلل وتغلغل للقيم وطريقة الحياة الامريكية بجميع دلالاتها الصارخة .

وقد استغلت اللغة الانكليزية جو العولمة الاقتصادية والثقافية والتطورات التقنية في مجال الاتصالات وخاصة شبكة الانترنيت افضل استغلال لتأكيد هيمنتها وتو

شكلت النزاعات والصراعات والاضطرابات الداخلية للدول ، منذ أواخر الثمانينيات ، إحدى التهديدات الخطيرة للمجتمع الدولي في حفظ الأمن والسلم الدوليين ، إذ بلغت حدة الصراعات والنزاعات درجة خطيرة من حيث الأثار والنتائج اذ أثرت تلك النزاعات والصراعات في كافة المجالات للدول التي دارت بها ، بل حتى تعدت إقليميا ودوليا وامتدت من افريقيا واسيا وحتى أوربا .

Background: Enteral nutrition is a widely used, standard-of-care technique for nutrition support in critically ill and trauma patients.

Objective: to determine the role of feeding jejunostomy as a safe way for enteral nutrition in patients who meet the criteria for its use.

Method: prospective, comparative study done in the 3rd. surgical unit at Baghdad Teaching Hospital from 1st.of January 2003 till 1st. of April 2009, of 230 patients who fit the criteria for feeding jejunostomy insertion. The patients were divided into 2 groups (those with feeding jejunostomy 122 patients (53%) and without feeding jejunostomy 108 patients (47%)). We follow up these patients using the pa

This paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so

Current research aims to find out:

1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

هدف البحث الحالي التعرف على فاعلية انموذج سكمب المعدل في الأصالة الرياضية واتجاه طلاب الصف السادس العلمي نحو البرهان الرياضي ، تَمَّ الاستعانة بالتصميم التجريبي ذي الاختبار البعدي والضبط الجزئي لمجوعتين متكافئتين (تجريبية وضابطة) ، تكونت عينة البحث من (55) طالباً من طلاب الصف السادس العلمي في ثانوية ابن الهيثم للبنين الواقعة في مركز محافظة القادسية ، جرى توزيع طلاب عينة البحث عشوائياً إلى مجموعتين إحداهما تج