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.
There are many studies regarding the topic of ‘leadership’ in modern era, especially the studies of the west and the Muslims who followed them in our Arab countries. These studies rely on the modern western theories, they deal with topics like the difference between administration and leadership
El Lázarillo señala a fines del reinado del emperador, el comienzo de un
nuevo género en la literatura castellana. A través de sus páginas nos adentró en un
mundo de pobreza, de
hambre secular, de hipocresía, y rodeado de problemas.
Lázaro cuenta en primera persona sus aventuras comenzando por su nacimiento, en
una aceña de las riberas del río Tormes. Condenando su padre como ladrón y, su
madre se entrega al mas vil morisco - cuya conducta deja también que desea –
haber pasado hambre y le entrega, siendo todavía un niño, a un ciego de alma ruin
para que, acompañándole, se gana la vida. Para aplacar el hambre, pues el ciego le
daba poco de comer, el muchacho le hace objeto, de repetidas tretas.
The aim of this research is to find approaches between the communicative process and the teaching of art education. Postgraduate/Masters studies for the academic year 2022-2023.
In the light of this tool, the researcher reached a number of results, most notably: The art education teacher performs his communicative role correctly, as well as his ability to use verbal and non-verbal expressions and positive reinforcement clearly for the benefit of his students, and stimulates the largest number of their senses
كثيرة هي المهن في بلاد الرافدين، وهذه ظهرت للحاجة لها، واسهمت هذه المهن في تطور المجتمع والمحافظة عليه، مثال ذلك مِهنة الحارس، والذي كان عنواناً لبحثنا هذا، مُحاولين في تسليط الضوء على هذه المِهنة وأنواعها واِنتشارها على مُجمل النشاطات في بلاد الرافدين وإسهاماتها في الحِفاظ على الأمن والاِستقرار سواء كان الاِجتماعي أو الاِقتصادي على اِختلافه التجاري البرِّي والبحري، وعلى الزراعة والصِّناعة، وعلى مفاصل أ
... Show MoreBackground: This review aims to discuss various canine retraction techniques using frictionless mechanics. Methods: Between 1930 and February 2022, searches were conducted about various canine retraction techniques using fixed orthodontic appliances in various databases, including PubMed Central, Science Direct, Wiley Online Library, the Cochrane Library, Textbooks, Google Scholar, Research Gate, and manual searching. Results: After removing the duplicate articles, publications that described how to use archwires to perform canine retraction with the archwires were included. Conclusions: The pros and cons of various canine retraction techniques using archwires were thoroughly discussed. T-loop is the preferred spring of all because of it
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This work was conducted to determine the volumetric mass transfer coefficient (Ky.a) infixed bed adsorption using hexane-benzene mixture by adsorption onto a fixed bed of white silica gel. Benzene concentration was measured by gas chromatography. The effect of feed flow rate and initial concentration of benzene in hexane-benzene mixture on the volumetric mass transfer coefficient and on the adsorption capacity of silica gel was investigated.
In general, the volumetric mass transfer coefficient increases with increasing hexane flow rate, and with increasing initial concentration of benzene in the mixture. The ultimate value of (Ky.a) was at 53 ml/min of hexane flow rate with benzene initial concentration of (6.53 wt. %), and it wa
... Show MoreBackground: This review aimed at explaining different methods of canine retraction along the archwire. Methods: Searching for different methods of canine retraction using fixed orthodontic appliances was carried out using different databases, including PubMed Central, Science Direct, Wiley Online Library, the Cochrane Library, Textbooks, Google Scholar, Research Gate, and hand searching from 1930 till February 2022. Results: After excluding the duplicate articles, papers describing the methods of canine retraction along the archwires were included. The most commonly used methods are NiTi closed coil spring and elastic chain. Conclusions: Various methods of canine retraction along the archwires were explained in detail regarding their adv
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The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.
Abstract :
The purpose of the subject of Total quality management is an important management style in organizations including hospitals through the achievement of this method of success in the administration to include this approach describes the provision of health services and make adjustment and suggestions that help to improve the quality of health care on an ongoing basis . Hence the idea of the study to shed light on the reality of the application of principles of Total quality management and to highlight the quality of health services provided in al-kindi hospital / Baghdad health department rusafa and the staff at the hospital were included to find out the appl
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The aim of the research :
Current research aims is to present the effect of how the style of reading to amend the wrong
understanding of scientific concepts
In the lesson of science for the first grade in Baghdad faculty secondary school.
To achieve this goal has been formulated the following null hypothesis :-
" there is no statistically differences at the level of (0.05) between the average at level of
students achievement in the style of reading comprehension "
In order to validate the hypothesis by conducting an experiment had started from 19/3/2011-
1/5/2011 for the second semester.
After the researcher prepared suplies for the researcher prepared suplies for the experience and
deternim the scientific m