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 for the purposes of accountability, management and development, and that the cash basis currently applied in those units does not provide such accounting information, so it is necessary to leave cash basis and the transition to the adoption of the accrual basis of accounting.
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad and his family
The good and pure and after his companions
God Almighty said: ( ) Do they not contemplate the Qur’an? If it had been from other than God, they would have found in it much discrepancy. God Almighty has made the well-being of people and their lives linked to faith in it. So what is the need of people today to return to the Book of their Lord so that they may return to the right path that God intended for His servants so that they may attain sustenance? Security and the good life. How could it not be, when many of the nations of the world no longer see security or stability because their leaders and politic
... Show MoreThe significance of the social motivation lies in showing the great and important role of the story of the prophet of ( Moser ( Peace upon him) in Quran , especially , it is considered the greatest one in Quran , as that confirmed by the poets of Andalusera ,as it includes aspects similar to that prevailing over in their environments and their social life via the social motivation. Moreover , the relation's poets with the Andalus society where suitability prevailing over consistent with the events of the story; bedsides, artistic expression about the society for being considered as a trust mirror reflect real facts surrounded by the Andalussociety with all its sides and aspects . Thus , the poet takes Quran , especially the story of Mose
... Show MoreMesopotamia civilization had clear effect through the world and the reason behind this is the political ,literary, artistic, and architect achievements . Religious is the faith of finding powers with senses , it aims to connect between groups of behaviors and spirit guides that presents interpretation to person about myths of death and life .
It is difficult to understand ancient Iraqi civilization before we can study religious and faiths . This civilization is an everlasting until today in spite of passing more than 5000 years to emergence it in Sumerian .It is concluded that character of Mesopotamia has deep hidden faith who made Gods for them these which characterized with four characters that are similarity ,similarity &
... Show MoreIT has its impact on all aspects of life, including its planning and operations. Based on the assumption that the plan can adapt any technique as an analytical tool within broader dimensions to include society in general and meet the requirements of that society. They have neutral values, meaning and usefulness rather than being adopted as abstract goals or objectives so that the planner or the decision-maker can benefit greatly from them. This information technology is summarized in three main axes: First: Geographic Information Systems. Second: computer modeling. Third: visual simulation and the Internet. The problem of research is that the decision-making environment of the plan is surrounded by uncertain information-planning conditio
... Show MoreThe relationship between the elements of the climate and the productivity of citrus (kg
/ tree) in the province of Karbala has been determined through the use of simple correlation
coefficient of Pearson (rp) and (t) test. The result for each of oranges, limes and tangerine had
all shown moral and relevant statistical indications; except for relative humidity, which were
not linked to a moral relationship with productivity of tangerine, oranges and limes.As for the
relationship between climatic factors and yield of bitter orange were all not significant
statistically and very weak.
In order to determine the strength of the correlation between fluctuations in the
climatic elements and fluctuations in the productivi
ظهر التحول نحو العولمة في ضوء التغيرات العالمية السريعة والمتلاحقة والعميقة في آثارها وتوجهاتها المستقبلية وخاصة تلك التي شهدها الربع الاخير من القرن العشرين الماضي .إذ تحول الاقتصاد العالمي بالفعل إلى قرية صغيرة متنافسة الاطراف بفعل الثورة التكنولوجية والمعلوماتية . ولم تتوقف الامور عن هذا الحد إذ ان التطور العالمي الحديث وما سيشهده العالم من سيطرة العولمة الجديدة التي تدعو لحرية التجارة وسهولة تبادل الب
... Show MoreSo I present in the hands of the honorable reader what God Almighty has made easy for me in terms of what I dealt with in the rule (the principle of permissive things) and what branches from it and what is related to it.
This research was divided into an introduction, a preface, three demands, and a conclusion.
The preamble is to explain the meaning of the rule in language and terminology and the definition of the legal rule and what is related to it. The first requirement is to explain the rule that we have in our hands and the words related to its text - and is it a fundamentalist or jurisprudential rule? .
As for the second requirement - in the difference of scholars and their opinions in whether the origin of things is permi
The commercial job is one of the most important businesses in the cities as there is no city can exist without commercial markets to offer service to its inhabitants. This study aims to distribute the commercial function in Abu Tayara Street located in the municipality of Al-Dora by highlighting the size of such businesses in this street. It focuses on analyzing the change that has occurred due to the usages of the commercial land not only in the residential areas, but also in various aspects associated with the growth of the population in the city. Both expansion and development of the economic and social aspects in the area have increased the demand for commercial services. So, the research focuses on the aspects of functional speciali
... Show MoreHaving signed my eyes on the manuscript labeled (equity in the ancestral quarrel at the meeting of subordinate and representative metaphors) I was impressed by the process of achieving it; That manuscript came to light; to be seen by specialists in Arabic rhetoric and students of science, and supplement the library of rhetoric one of the sources ..