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.
قبل سنوات عدة أصدرت وزارة التعليم العالي والبحث العلمي تعليمات بتدريس مادة اللغة العربية في الجامعات اهتماما منها باللغة العربية وضرورة الحفاظ عليها فضلا عن سعيها لوضع الأسس الراسخة للغة بغض النظر عن تخصص الدارسين وفي جميع الاختصاصات.
لقد لوحظ من خلال تدريس مادة اللغة العربية للصف الأول من الجامعات ضعف اهتمام الطلبة بالمادة والنظر إليها على أنها مادة ثانو
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The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.
Research findings show the role of social responsibility in achieving the university's strategy,
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The duty of care is the essence of the error of negligence under the English legal system, and without it, responsibility for negligence cannot be judged, regardless of the extent of the damage incurred. contained in English law. In view of the importance of proving the existence of the duty of care on the defendant so that it is possible to judge his responsibility for negligence, the need arises to find a general principle to which the defendant is subject in order to decide whether he owes the plaintiff with the duty of care and therefore responsible for the negligence, and this is what we will explain in the research topic the study.
The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.
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Abstract
The research discusses the biography of Imam Al-Qanuji, his syllabus in his book “ Raudha Al- Nadia , and Public, particular, edition definition. Then it mentions the types of matters and the Imam Al-Qanuji’s opinion in it, and it mentions the early and contemporary scholars’ opinions and simplifies their logical and unwritten proofs. It also discusses and librates the place of dispute, then it swages reliable based on the power of the proof and interest without any contravention which the orthodox law orders. Furthermore, the research discusses matters like, whether there is any particular formula for public, or whether the public considers the Quraan as i
... Show MoreThe problem of the research is indicated by answering the following questions: 1) what are the attitudes of the Arabic language teachers towards homework?
2) Do the Arabic language teachers differ in their attitudes towards homework according to their specialization? 3) Do the Arabic language teachers differ in their attitudes towards homework according to their gender (male and female)? According to the three questions asked above, we may state the following hypotheses. There is no statistically significant difference between the average of the marks of Arabic language teachers in the real practice of the scale of the attitudes towards their homework and their average in the hypothetical practice of the
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Objectives: To assess nurses' attitude toward end of life phase. To find out relationships between nurses attitude and socio demographic data (age, gender, level of education, years of experience).
Methodology: A descriptive cross-sectional study design is carried out to assess the attitude on nurses concerning patient at the end of life phase at critical care units, from the period of (1nd November 2021) to (1th February 2022). A probability sample random sampling technique used. Then, the number of participants in Baquba Teaching Hospital and general al khalis hospital were determined by using rando
... Show Moreتشير الادبيات الى ان العنف قد رافق الانسان منذ بدء الخليقة حتى يومنا هذا، الا ان التطور العلمي والتكنلوجي والسرعة الفائقة في التغيير قد زاد من حجمه، وعدد مثيراته واختلفت نوعيته تبعاً لارتقاء الانسان ( العكيلي، 2000، ص91).
يتسم القرن الحادي والعشرين بظاهرة العنف بشكل عام، حيث لم تسلم منطقة منه، وهذا لا يمثل تهديداً لمنجزات الانسان المادية والاجتماعية فقط، ولكنه يمتد نحو الانسان ذاته. وسلوك الع
... Show MoreThe problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho
... Show MoreThis paper presents the design of a longitudinal controller for an autonomous unmanned aerial vehicle (UAV). This paper proposed the dual loop (inner-outer loop) control based on the intelligent algorithm. The inner feedback loop controller is a Linear Quadratic Regulator (LQR) to provide robust (adaptive) stability. In contrast, the outer loop controller is based on Fuzzy-PID (Proportional, Integral, and Derivative) algorithm to provide reference signal tracking. The proposed dual controller is to control the position (altitude) and velocity (airspeed) of an aircraft. An adaptive Unscented Kalman Filter (AUKF) is employed to track the reference signal and is decreased the Gaussian noise. The mathematical model of aircraft
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