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.
The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom
... Show MoreThe problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl
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This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a
... Show MoreThe characteristics of physical architecture in the Levant and the island are characterized by a lot of attention and care, as they are a pillar of the urban movement in every place and time.
This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreThe research aimed to identify the effect of educational complexes use among the students of the first year students in Quran modernists curriculum department of Quran sciences and Islamic education . The research consisted of ( 60 ) male and female members , ( 30 ) represented the experimental group and ( 30 ) represented the controlled group . the group were randomly selected . for the prepared an achievement test included thirteen questions . Results were processed by using descriptive and statistical analyses to answer the questions of the study . also the researchers used suitable and typical and dual difference analysis . in the results , the researchers recommended a number of recommendations
The importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re
This study comes as: The responsibility of the Iraqi newspapers in promoting the political culture inside society, an analytical study in newspapers: Al-Sabah, Al-Ittihad, Al-Aalam for 2/ 3/ 2013 to 31/ 3/ 2013 to spot light on the extent to which the three mentioned newspapers are compliance with the promotion of the political culture inside society which is seen as one of the essential requirements for the success and promotion of the democratic process inside society.
The study aims to: finding out the extent to which these newspapers are compliance with their responsibility in the promoting the political culture inside society; knowing the nature of their role in pr
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Background: 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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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
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