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.
Afamin, which is a human plasma glycoprotein, a putative multifunctional transporter of hydrophobic molecules and a marker for metabolic syndrome. Afamin concentration have been proposed to have a significant role as a predictor of metabolic disorders. Since NAFLD is associated with metabolic risk factors, e.g., dyslipidemia, insulin resistance and visceral obesity, it is considered as the hepatic manifestation of the metabolic syndrome. The objective of this study is to determine Afamin levels in hypothyroid patients with and without fatty liver disease and compare the results with controls. Also to study the relationship of Afamin level with the Anthropometric and Clinical Features (Age, Gender, BMI and Duration of Hypothyroidism) , Serum
... Show MoreIn recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft
... Show MoreIn recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft
... Show MoreThe study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ
... Show MoreThe Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I
... Show MoreThere are many animal models for polycystic ovary (PCO); using exogenous testosterone enanthate is one of the methods of induction of these models. However, induction of insulin resistance should also be studied in the modeling technics. Therefore, the present study aims to investigate the expression of insulin receptor substrate (Irs)-2 mRNA in the liver tissue of rat PCO model. Nineteen Wistar rats were divided into three groups; (1) PCO modeling group (N =7) received daily 1.0 mg/100g testosterone enanthate solved in olive oil along with free access dextrose water 5%, (2) vehicle group (N =6), which handled like the PCO group, but did not receive testosterone enanthate, (3) control group (N =6) with standard care. Al
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The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
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The means of communication in the accepted human contexts depend on several modes, beginning with the oldest of which in history, represented by the sign language, the sign and the symbol and ending with it, until countless of them became icons that are circulating between the societies themselves or with their neighbors. These icons are often implied in formations that represent a visual discourse which the sender uses as a means and as a message at the same time to express a certain phenomenon in society or in his human self, and thus the sender or performer or artist, in the end, adopted a visual intermediary in order to position his speech in its entirety and perhaps in a specific part of it, to carry the content of that speech and c
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Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a
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The majority of the arts share a goal directed at employing art works for the purpose of conveying the intellectual and symbolic connotations in order to work on a directed message and to achieve expression and aesthetic, and highlights the cinematographic mediator who shares with the other media in the use of intellectual properties through its tools and works. Consciousness and establishment of multiple visions with different views to reveal the intellectual, aesthetic and expressive devices located opposite the advertiser to perform functions with goals that intellectually deduce, insights and ideas emerging within the general context of the drama narrative and highlights among the discourse operators the cinematographer, And t
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