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.
Der ägyptische christliche Schriftsteller und Dramaturg Alfred
Faradj wurde 1929 in El-Zaqazek/ Alexandria geboren. An der
philosophischen Fakultät der Universität Alexandria erhielt er 1949 den
B.A. Grad. Von 1949 bis 1950 arbeitete er als Lehrer und als
Theaterkritiker bei verschiedenen Zeitungen wie Akhir Sa’a, Ros El-
Yousef, El- Ghad und El-Djiel. 1952 erhielt er den Sultan-ElAwies-Preis
für Literatur. Die goldene Medaille für Künste und Literaturschaffen
bekam Faradj 1956 für seinen ersten Einakter Saut Missr’/ Die Stimme
Ägyptens. Dieses Stück wurde im Dezember 1956 am Nationaltheater in
Kairo aufgeführt und von Hamdy Ghaith inszeniert.
The science of jurisprudence of the most honorable science, and engaged in the great reward with God Almighty; Today, they strive to highlight this tremendous wealth by searching for it, studying it, realizing it and presenting it to mankind for the purpose of benefiting from it.
It is a blessing to me that guided me to write in jurisprudence on the subject: (Delayed dowry in Islamic jurisprudence) Islamic law has preserved the rights of the wife to her husband, which is a financial and moral right. It is one of the provisions of the marriage contract and not a health condition and therefore marriage is held without mentioning in the contract.
After this trip in the poetry of irony fields, which restricted to the second Abbasid poetry .it is necessary to mention the most notable results that the research reached
Forbidden Suckling Decision in Islamic jurisprudence
مارسَ التراث بغير قصد دوراً تحكّمياً في العلل البلاغية ، إذ أمكث في كل موضوع علّة ً في عليائها بـها يقارع وبفضلها يداول ، ممـا كفل ديمومتها وتوجّـه الخاطر إليها، ومـن تلك العلل ( العناية بالمتقدّم لأنـــه الأهمّ ) الماثلة في موضوع( التقديم والتأخير) ، فقد تركت هذه العلّة لقوّة ركائزها بصمتها بنجاح لتكون مدخلاً إلى علل أخرى في إطار مفاهيمي مستوفٍ حقائق موضوعية وهواتف نفسية يغذيها الواقع، ولكن بمتابعة نصـوص قرآ
... Show MoreThank God thank so much good and blessing .sobhank dose not praise you، you also Praised on yourself، created Vobdat، and given culminated، there is no inventory of graces، nor limits to please، and pray and to recognize the honest slaves، and he finished your creation، senders ring، and a teacher، our Prophet who was Prophet Mohammed bin Abdullah (Al-Ameen)، the adviser.
THE EFFECT OF SPREACL of KNOWLEDGE ON ETHICS
The research addressed the problem of widows that increased recently enormously. The researcher also referred to the perspective of Islam that gave a significant attention for both widows and orphans as powerless groups. Some straightforward example were presented to reflect the actual difficulties that encounter these groups as well as the author proposed number of appropriate ways that mitigate their psychological and physical sufferings such as: the provision of convenience jobs, and the legislation of rule that save their rights. Moreover, the researcher addressed the importance of marrying widows and what these challenges that encounter polygamy in Arab societies, the advantages and disadvantages of polygamy, and discussing all the
... Show MoreThe problem of research tagged: (metaphor and its transformations in the surreal drawing) dealt with the nature of the concept of metaphor and the mechanisms of its work in the contemporary global achievement. The research came in four chapters: The first chapter was concerned with the systematic framework for the research represented by the problem of the research, as it was manifested through this study by metaphor and its transformations, which were associated with the Surreal drawing papers in Europe. The goal of the study has been crystallized with the following:
Exposing metaphor and its transformations in the visual system of the surreal drawing.
As for the limits of the research, I was interested in analyzing video mod
Al-Jahiz is considered one of the scholars who had a great participation
in building the Arab scientific heritage, through his scientific
contributions that
