In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them more responsive to the growing needs and demands of the members of society, also enabling them to formulate innovative and renewed strategies to solve problems, although institutions increase their role in times of crisis because the greatest burden falls on them in providing basic services to citizens and in meeting their needs. And since it is considered one of the pillars of community development, governance issues are interrelated with development just as the relationship between cause and effect is interdependent, and here the need for new forms arises. And renewed in working methods and procedures for establishing sustainable development centered on individuals and serving the public good. The relationship between governance and development has become at the top of the agenda of international policy work, and there has become broad agreement on the role and impact of governance on improvements in the outputs of economic and social processes for particular in public institutions and societies in general, since the commitment of institutions to apply the principles of governance guarantees reaching the state of commitment and compliance necessary to ensure their success. In achieving its development goals, and hence, governance can be considered a crucial indicator in the process of reform and administrative development, and the latter constitutes the axis of sustainable development because Public institutions are responsible for achieving sustainable development plans and goals 2030. However, the actual reality indicates the slow and weak performance of most public institutions as a result of the presence of organizational obstacles represented in: complexity of procedures - lack of coordination - weak transparency - lack of accountability - slow response - weak participation - absence of justice and equality, and in its various institutional aspects that limit successful implementation For the principles of governance, on the one hand, on the other hand, the success in achieving the sustainable development goals requires a great commitment from public institutions to the principles of governance. Goal (16) indicates the necessity of "institutions and governance systems." Effective responding to public needs and working to provide basic services and promote inclusive growth. ”This research and information is concerned with discussing public governance and its role in achieving sustainable development, by demonstrating its ability to enhance the capabilities of public institutions to meet the challenges they face now and in the future. The administrations of these institutions can respond to the diminishing resources and capabilities as a result of the repercussions of the many crises that have emerged at the present time, which have created new roles for institutions. The research has reached a set of conclusions based on theoretical studies, including that the crises that have passed in Iraq led to a reduction in the effectiveness of its public institutions' performance, and their failure to meet the needs of community members. As for the recommendations, they included the necessity of working to confront institutional obstacles in all their forms, enhancing the concepts of accountability and transparency, and participating in the working methods of public institutions responsible for implementing social policy and achieving sustainable human development that would assist administrations. Institutions insist on good governance and adherence to its general principles in order to ensure commitment to achieving the goals of the 2030 Sustainable Development Agenda.
Abstract 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.
This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach
... Show MoreEthanolic crude extracts of leaves from Laurus nobilis and Alhagi maurorumfor were screened for alkaloids, saponins, tannins, anthraquinones, steroids, flavonoids, glycosides, and glucosides contents. Biochemical activities, including antibacterial activity, antioxidant, and antihemolytic activity, were investigated. Antibacterial activity against Three types of pathogenic bacteria was detected by disc diffusion analysis and characterized by zone of inhibition (ZOI). Antioxidant properties were determined by a diphenyl-1- picrylhydrazyl (DPPH) method. Results revealed that the inhibitory activity of the plants against G+ve and G-ve bacteria were different, where the greatest ZOI of Alhagi maurorum a
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Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .
As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac
... Show MoreThe budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.
This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.
Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management
The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo
The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.
The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is
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The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to
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Experienced organizations in recent years, significant challenges , especially with the spread of economic globalization, making it required to provide new and better through experience , creativity and innovation to achieve the quality and high-quality products of all kinds , in order to achieve the objectives of the study and to answer its questions tested the study in the woolen Industries sector in Baghdad . The study was applied to a sample of 30 people in the senior management and the middle and lower in the company (managers of sections , and managers of people , and managers of the units , and office managers ) and for the processing of data and information used several statistical methods and extracted result
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The concept of transitional justice is newly emerging, as it was mainly associated with addressing issues of serious breaches and abuses of human rights during conflicts and situations resulting from violence and the use of force in societies that are in the process of democratization, as transitional justice aims primarily to restore civil peace and rebuild institutions The state needs multidimensional justice: a judicial system that achieves the rule of law, corrective restoration of the wounds of the past, and a distributive characteristic of the redistribution of wealth.