كان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية احتياجات المجتمع الأساسية ضمن حدود الأنفاق العام بما يضمن كفاءة وفاعلية الأداء العام لمؤسساتهم ،والعراق وعلى غرار غالبية الدول النامية يعاني من انتشار لظاهرة الفساد الإداري والمالي في مؤسساته الحكومية وعلى نحو خاص بعد التحولات السياسية والاقتصادية التي شهدها في العقد الأخير, ويهدف هذا البحث إلىعرض دوافع الفساد وبواعثه في المؤسسات الحكومية العامة وبيان أثرها على تحقق التنمية وأهدافها المتنوعة ، مع محاولة تحديد التقنيات التي يجب استخدامها للحد من ممارسات الفساد في هذه المؤسسات من وجهة نظر عينة البحث التي شملت ( 100 ) شخصاً من العاملين في الهيئات الرقابية في عدد من الوزارات العراقية ومن مختلف المستويات الإدارية, وتوصل البحث إلى مجموعة من الاستنتاجات أبرزها وجود إدراك عال نسبياً لبواعث الفساد في مؤسسات الإدارة العامة من قبل الأفراد عينة البحث ولاهمية التزام إدارات تلك المؤسسات لتطبيق تقنيات المواجهة المناسبة ، أما التوصيات فقد أكدت على ضرورة تركيز إدارات المؤسسات العامة على دراسة الظروف و/ أو البواعث الدافعة لممارسة السلوكيات الفاسدة فيها، وتحديد التقنيات والاجراءت اللازمة للحد من الفساد .
In this work, the finite element analysis of moving coordinates has been used to study the thermal behavior of the tissue subjected to both continuous wave and pulsed CO2 laser. The results are compared with previously published data, and a good agreement has been found, which verifies the implemented theory. Some conclusions are obtained; As pulse width decreases, or repetition rate increases, or fluence increases then the char depth is decreased which can be explained by an increase in induced energy or its rate, which increases the ablation rate, leading to a decrease in char depth. Thus: An increase in the fluence or decreasing pulse width or increasing repetition rate will increase ablation rate, which will increase the depth of cut
... Show MoreThe research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.
Out of 150 clinical samples, 50 isolates of Klebsiella pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 25 (50%) of isolates were resistant to gentamicin (≥16µg/ml), 22 (44%) of isolates were resistant to amikacin (≥64 µg/ml), 21 (42%) of isolates were resistant to ertapenem (≥8 µg/ml), 18 (36%) of isolates were resistant to imipenem (4- ≥16µg/ml), 43 (86%) of isolates were resistant to ceftriaxone (4- ≥64 µg/ml), 42 (84%) of isolates were resistant to ceftazidime (1
... Show MoreAbstract
The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C
... Show MoreBiodegradation is utilizing microorganisms to degrade materials into products that are safe for the
environment, such as carbon dioxide, water, and biomass. The current study aims to isolate and characterize
bacteria with polyethylene terephthalate (PET) degradation ability isolated from Shatt al-Arab water and
sewage from Basra, the bacteria were identified as Klebsiella pneumonia. According to the findings, the
isolates showed a highly significant difference in degradation of PET (24% during 7 days) and the percent of
degradation increased to 46% at 4 weeks compared to the control. The study also involved determining the
optimum temperature of K. pneumonia growth, which was 37°C, while the preferred
Abstract
The current research aims to identify the effectiveness of social stories in increasing social interaction among children with an autism spectrum disorder. The researcher used the single-subject design methodology (Single Subject Designs, SSD) with
(A-B) design to answer the research questions. The study sample consisted of (3) children with autism spectrum disorder enrolled in a transit daycare center in the Asir region, Saudi Arabia. The results of the study showed that there is a positive functional relationship between social stories and play to increase social interaction among children with autism spectrum disorder, which contributed to the acquisition and generalization of this behav
... Show MoreThe results of previous scientific studies showed that knowledge is something and application is something else, that's why teachers' preparation programs focused, in the present time, on special standards for knowledge and performance, i.e., who has knowledge is not necessary able to apply it in his life or in his field of work, which led to the existence of a gap between knowledge and application. Based on that, those interested in (teachers' preparation) reconsidered their work evaluation, thus the concept of competency appeared at the end of the sixties of the past century to address the negative in teachers' preparation.
The following contains a number of competency features in teachers' preparation programs:
Teachers' effec
This study aimed to measure the accounting conservatism and the lemited factors which affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.
Using the market value model (MV) To book value ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were preparing financial reports. And when conducting a process of the test of the affected of the factors (The age of the
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