ان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانونية هرمية تبدء بالدستور الاتحادي، تفرض نفسها على جميع السلطات والمؤسسات في البلاد. ويمنتهي البحث الى ان البرلمان لديه ادوات متعددة في ممارسة الرقابة بموجب الدستور الاتحادي، وان السلطة التنفيذية في اطار النظام البرلماني العراقي، انما لديه مرونة في ادارة الانشطة السياسية المختلفة، بموجب المساحة التي يمنحها الدستور لتلك السلطة.
The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
... Show MoreThis research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear
... Show MoreLung cancer is one of the most serious and prevalent diseases, causing many deaths each year. Though CT scan images are mostly used in the diagnosis of cancer, the assessment of scans is an error-prone and time-consuming task. Machine learning and AI-based models can identify and classify types of lung cancer quite accurately, which helps in the early-stage detection of lung cancer that can increase the survival rate. In this paper, Convolutional Neural Network is used to classify Adenocarcinoma, squamous cell carcinoma and normal case CT scan images from the Chest CT Scan Images Dataset using different combinations of hidden layers and parameters in CNN models. The proposed model was trained on 1000 CT Scan Images of cancerous and non-c
... Show MoreIncluded a research problem , pointing to deficiencies and neglect in Arabic language teaching in primary and middle school , what makes sense to form your linguistic Bell ( Listening ) is missing , especially grammar, vocabulary endings .
And stressed the importance of research that teaching students the Arabic language is the balance of the next life , and that any defect infects will demolish an important part of their structure and the fact that the theater is a form of human directcommunication , and it`s way is the word this helps students to develop some communication skills , and language the backbone of these skills ,1- The research sample was identified in all age children ( 6-12 ), which c
... Show MoreThis research is aiming to find the effective role of the personality characteristics of the Leader in business organization entrepreneurship by studying the effect of the special dimensions of personality characteristics (neuroticism, extraversion, openness, Agreeableness, and conscientiousness) on business organizations entrepreneurship dimensions representing in the two main dimensions (entrepreneurship direction and strategic entrepreneurship) across field study was conducted in thirteen private colleges in Baghdad.
The problem of the research relies in asking the question, is there an effect for Leader personality characteristics on business organizations entrepreneurship. and statistical methods hav
... Show MoreThis study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to, indicate the role of accounting in the reform of the financial system from the impact of financial crisis.
The methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements of experts to get there opi
... Show MoreIt is not long time since globalization has started along with knowledge economy and, communication media and technical information control on the world. As a result serious events appeared like failure in businesses, financial corruption and shortage of administration and control.
In spite of the great efforts held by international organizations and foundations to find organizational frames that adopt independence, que
... Show Moreدور المواد النانوية في إعادة تصنيف تكاليف المنتج الصناعي الحديث