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 Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:
- The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
- The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
- Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
- Social life controlled by the prevai
The specialized Journalism plays an important role in our daily lives using all of its different ways, including news, caricature, commentary and dialogue. The specialized Journalism deserves vigilance and interest for it is caring about having a new media system. It is meant by “specialization”, first: identifying the areas of work in which the person concerned possesses great knowledge in the specialty resulting from a long experience, it also means being able to continuously develop required skills in that specialty. The specialization is not only a feature of the press, but also a feature of human development; thousands of years ago, the primitive society consisted of people from different specializations: fishermen, farmers, her
... Show MoreA new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.
The topic area of that’s research dealing with values which adopted by Iraqi people since 1980, many changes and variables which make many situations and skills which the life is suitable in war and conflicts times. That’s values like traditional and ordering, traditionalism mean the conservation about values s and tradition which society adopted its. The Iraqi society suffering from many changes since 1980-2003, the consequently of that’s changes make Iraqi citizen more interested about luxury needs like clothes, while decreasing the interested about liberty of thought, beauty, show evidence of identity, and openness of mind. The processing of values changes associated with political behavior of Iraqi people which lead to weaken o
... Show MoreThe world has seen in recent years as a result of rapid changes in the information and communication revolution until his limbs became distant as if a small screen can be controlled at the touch of which resulted in a stunning advance in all areas of life button, these changes were not accompanied by all the positive development, but it has many drawbacks on humans resulted in many of the psychological, social, intellectual and cultural problems.
As it is the cultural alienation of the most important challenges faced by the community in light of the tremendous technological progress and rapid jumps that exceeded all expectations in addition to the economic, social and political changes experienced by the country led to the desire
... Show MoreAbstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.
چکیده
کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای
... Show MoreIraq enjoys many factors and ingredients that made it “affect and be affected at the same time” by the American-Iranian conflict from the “strategic geographical position” adjacent to Iran as an important point and that Iraq has been part of this conflict since the last period which witnessed the outbreak of the first Gulf War (1980-1988) because of border problems and a dispute over Shatt al-Arab, and what followed after that, specifically from 2003 when the United States of America and its allies occupied Iraq’s lands and made a political change by the destruction of its security and military institutions. It increased the importance of Iraq in being a subject of competition between the competing parties in exploiting the
... Show Moreالخلاصة
اهتم الفكر السياسي في القرنين الاخيرين بدراسة الطبقات على نحو غير مسبوق, واصبح موضوع التحليل الطبقي المعني بالطبقات من حيث تعريفها, وتحديد موقعها في السلم الاجتماعي, فضلاً عن نوعية العلاقة بين شرائحها وفئاتها المختلفة من حيث الصراع والتناغم, المادة الرئيسة والموضوع الاكثر اهمية في دراسات الفكر السياسي والاجتماعي.ومن بين الطبقات, احتلت الطبقة الوسطى مكا
... Show MoreThis study aimed to identidy the role of a professional social worker practice specialist in the field of social care for Corona patients, in light of some demographic variables such as (gender, marital status, economic status,), through a field study at the Iraqi Ministry of Social Affairs. A random sample of (50) social workers in the Iraqi Ministry of Social Affairs in various places affiliated with the ministry was chosen. a questionnaire developed by the researcher about the role of the social worker in the field of social care for Corona patients was administered to the study sample to collect the needed data. The results showed that there is a positive statistically significant correlation relationship at the level (0.01) between
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