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.
Place is considered one of the important artistic elements in the movie through which the events occur in different arts and literatures and with its absence there isn’t any that can initiate events. Place is important for the things that we recognize, and the first fact in cinema is the place which can't be dispensed with on the level of the film or scene or cinematic shot that can't be emptied from its spatial content. The characters are always there in a place occupying some space of it, despite that it is not merely a container for the event cinematically. The researcher views the importance of discovering and observing them in this research which is divided into four chapters as follows: (theoretical framework) which includes the
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Islam paid great attention to the youth, and took care of them because they
are the strength and movement, which is the preferrence stage in human life,
and they are the ones who
That communication between people is not only through speech but includes other images of the most important body inspiration. And that the Koran worked on the diversity of ways in which the meanings of the hearer and did not stop at the limit of speech, but included situations where the use of body inspiration and indicate its importance in communication. However, signals and organ movements play a major role in the process of communication between people. Facial and hands movements play an important role in the communication process as they are a tool for communicating ideas to others.
التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة
الحمد لله رب العالمين والصلاة والسلام على سيد المرسلين أبي القاسم محمد (صلى الله عليه وآله وسلم ) وعلى آله الأطهار الميامين ، وصحبه الأبرار المنتجبين إلى يوم الدين 0
وبعد : فإن أجلّ ما بأيدي أبناء هذه الأمة القرآن كتاب ربّها ، الناطق بمصالح دينها ودنياها ، الذي جعله الله تعالى هدىً ورحمةً للعالمين ، وأنزله على خير خلقه من عباده محمّد الصادق الأمين ، وحث المسلمين على أتباعه ، وأمرهم على ل
... Show MoreThe use of story to convey educational content which serves particular purposes is common use long ago, such as we see in Quran`s stories and bible stories which consider good examples, therefore the story individuates by this mission which has magnificent influence minds of the readers.
The Hasidic story is one of Hebrew literature affluents from it`s outset, therefore it has distinctive role in spread thoughts and principles which comes and believes it the Hasidic movement which considers reformatory Jewish religious movement. It aims to reforms the Jewish individual avvording to it`s vision and thoughts.
This paper research contains an introduction which presets s
... Show Moreيهدف البحث الى دراسة مسالة مهمة اجتماعية ذات طابع اسري يعني بالاهتمام بالطفل من ناحية العناية والرعاية حين افتراق الابوين
The study of the Baghdad personalities is an important issue because the owners of these personalities usually belong to the elite, which play a distinct role in the development of any society in all political, economic, social and cultural fields. These include the study of the personal personality of Father Anastas Marie Carmeli to highlight many aspects of personality And his clear fingerprints on the movement of society in the field of culture and thought
That Karamli's efforts in the field of language, literature and history made him one of the most prominent pioneers of Renaissance late in the history of modern Iraq
Vitamin D receptor (VDR) is a nuclear transcription factor that controls gene expression. Its impaired expression was found to be related to different diseases. VDR also acts as a regulator of different pathways including differentiation, inflammation, calcium and phosphate absorption, etc. but there is no sufficient knowledge about the regulation of the gene itself. Therefore, a better understanding of the genetic and epigenetic factors regulating the VDR may facilitate the improvement of strategies for the prevention and treatment of diseases associated with dysregulation of VDR. In the present investigation, a set of databases and methods were used to identify putative functional elements in the VDR locus. Histone modifications, CpG I
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Abstract
All the economic units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n
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