اطار مقترح لمعالجة الموجودات الثابتة المشتركة بين الدراسات الصباحية والمسائية في الجامعات الحكومية العراقية - بحث تطبيقي في احدى كليات الجامعات الحكومية

Abstract

The research aims to identifying the fixed assets in general and the fixed assets under the Iraqi environment, shed light on the legal framework for evening studies in general and the evening studies revenues of the research sample. Application of the proposed framework for dealing with the common fixed assets of the research sample Comparison of the maintenance amounts of the fixed assets determined by the law and the actual expenditure of the evening studies, together with the amount of depreciation calculated according to the proposed method, to measure the extent of preservation of the fixed assets. The most important conclusions reached by the researchers are that the instructions for the studies (135) for the year 2000, it was determined that there will be a percentage of the evening studies revenues for the maintenance of the fixed assets rather than their replacement. This negatively affects the maintenance of the common fixed assets. The most important recommendations of the researchers are to amend the instructions for the evening studies, provided that there are percentages of the evening studies' revenues to replace the fixed assets and not to maintain them only in order to preserve the common fixed assets. The management of evening studies should also utilize resources to replace fixed assets used in evening studies and subject to complete extinction.

Keywords

The research aims to identifying the fixed assets in general and the fixed assets under the Iraqi environment, shed light on the legal framework for evening studies in general and the evening studies revenues of the research sample. Application of the proposed framework for dealing with the common fixed assets of the research sample Comparison of the maintenance amounts of the fixed assets determined by the law and the actual expenditure of the evening studies, together with the amount of depreciation calculated according to the proposed method, to measure the extent of preservation of the fixed assets. The most important conclusions reached by the researchers are that the instructions for the studies, 135 for the year 2000, it was determined that there will be a percentage of the evening studies revenues for the maintenance of the fixed assets rather than their replacement. This negatively affects the maintenance of the common fixed assets. The most important recommendations of the researchers are to amend the instructions for the evening studies, provided that there are percentages of the evening studies' revenues to replace the fixed assets and not to maintain them only in order to preserve the common fixed assets. The management of evening studies should also utilize resources to replace fixed assets used in evening studies and subject to complete extinction.