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.
Delays occur commonly in construction projects. Assessing the impact of delay is sometimes a contentious
issue. Several delay analysis methods are available but no one method can be universally used over another in
all situations. The selection of the proper analysis method depends upon a variety of factors including
information available, time of analysis, capabilities of the methodology, and time, funds and effort allocated to the analysis. This paper presents computerized schedule analysis programmed that use daily windows analysis method as it recognized one of the most credible methods, and it is one of the few techniques much more likely to be accepted by courts than any other method. A simple case study has been implement
(2)
Total quality management considers one of the modern scientific entrances which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have in a manner in which they can be addressed and find ways to avoid them in the future when repeated. &n
... Show MoreTo achieve the objectives of the study, a non –probability (purposive) sample of (50) nurses were selected those were working at the oncology wards at the above listed hospitals. The data selected according to the criteria of the study sample. The validity of the questionnaire was determined through an expert panel consists of (11) specialist expert and its reliability was determined through a pilot study by test – retest which was estimated as averages (R=0.89). Data was collected by direct interview technique using the questionnaire formal and data was analyzed by application of descriptive & inferential statistical methods (frequency, percentage, mean of score and Chi-Square). The resul
... Show More
Impact of buildings in Iraq and other countries on the environment is obvious; this problem began to take scientific and humanitarian dimensions in order to reduce and eliminate this problem. This impact can be seen through the energy, water and raw materials consumed for the establishment, operation and maintenance of these buildings, as well as the emissions of hazardous gases and generations of solid wastes.
This work was conducted to assess the current maintenance managerial practice for the governmental buildings to stand on the main obstacle and extrapolation of measures by means of interviews with experts to determine the effective factors and closed questionnaire to state the features and the need for new
... Show MoreThis study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU
... Show Moret
The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in
... Show MoreThe increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.
and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).
this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology
... Show MoreThe Study addressed the effectiveness of dialogic communication in online public relations with an audience of higher education institutions in the United Arab Emirates. The study aimed to know about the interest extent of higher education institutions through their websites with the elements of dialogic communication in online public relations to communicate with their audience. The researcher used survey methodology and content Analysis tool as an essential tool for collecting information. Some of the important results of the study are: The websites of higher education institutions in terms of indicators of ease of use; the main links on the websites are clearly available on the opening page, there is a map on the websites, reduce depe
... Show More
In linear regression, an outlier is an observation with large residual. In other words, it is an observation whose dependent-variable value is unusual given its values on the predictor variables. An outlier observation may indicate a data entry error or other problem.
An observation with an extreme value on a predictor variable is a point with high leverage. Leverage is a measure of how far an independent variable deviates from its mean. These leverage points can have an effect on the estimate of regression coefficients.
Robust estimation for regression parameters deals with cases that have very high leverage, and cases that are outliers. Robust estimation is essentially a
... Show More