تعددت التعاريف اللغوية والاصطلاحية لمفهوم الفساد الإداري، ويتضح من خلال هذه التعريفات عدم وجود تعريف موحد له، إلا أنه بشكل عام يشير إلى الخروج على القانون والنظام أو استغلال المال العام لتحقيق مصالح سياسية أو اقتصادية أو اجتماعية لفرد أو جماعة معينة، مما يجعله عملًا غير أخلاقي يتميز بإساءة استعمال السلطة أو الموقع الوظيفي لمنح بعض الأفراد أفضلية على الآخرين. كما يتمثل الفساد الإداري في قيام الموظف العام بارتكاب أفعال غير مشروعة تشكل إهدارًا لواجبات الوظيفة، حيث يخالف بذلك متطلبات التكليف الرسمي سعيًا لتحقيق مكاسب شخصية سواء كانت مادية أو معنوية. لم تقدم اتفاقية الأمم المتحدة لمكافحة الفساد تعريفًا مباشرًا للفساد، لكنها خصصت الفصل الثالث منها للتجريم وإنفاذ القانون، مستعيضةً عن التعريف بسرد حالات متعددة للفساد في المواد من 15 إلى 25، تاركةً للدول الأعضاء إمكانية تحديد أشكال مختلفة منه قد تنشأ مستقبلاً، وذلك نظرًا لمرونة مفهوم الفساد وإمكانية تكييفه وفقًا لاختلاف المجتمعات. ويبدو أن الاتفاقية اتبعت هذا النهج تجنبًا للتباينات السياسية والاقتصادية والثقافية بين الدول، والتي قد تعيق تبني الاتفاقية بصورة موحدة. يعد موضوع التدابير الدولية المضادة للفساد الإداري وأثرها على التشريعات العراقية من المواضيع المهمة، حيث يتناول أثر التدابير الوقائية والعلاجية التي نصت عليها اتفاقية الأمم المتحدة لمكافحة الفساد ومدى استجابة التشريعات العراقية لها، مع بيان انعكاساتها على هذه التشريعات. وقد تم تقسيم البحث إلى مبحثين، تناول الأول الأثر الوقائي للتدابير الدولية على التشريعات العراقية من خلال دراسة قانون هيئة النزاهة، وقانون المفتش العام، وقانون الرقابة المالية، ودور البرلمان. أما المبحث الثاني فقد تناول الأثر العلاجي لهذه التدابير من خلال دراسة نصوص التجريم في قانون هيئة النزاهة، وقانون العقوبات، وقانون أصول المحاكمات الجزائية، إضافة إلى القوانين الأخرى ذات الصلة بمكافحة الفساد.
The international order have been changed during the modern and contemporary history, and however those changing in international order doesn't go to beyond several concepts such as " balance of power";" conflict"; "power" and " threaten", which all those are depending on the fundamentals or basic terms which was called " power" or" hard power". In this time, we can say that the political relations among the effective units could be analyzed according to the concept of " balance of threaten" instead of the classic concept which had called " balance of power" that the scholars used to describe the international relations . In conclusion , the concept of " balance of threaten" has a significant importance in the studies of the internationa
... Show MoreThe topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a
... Show Moreالأطفال هم قادة المستقبل، بل هم المستقبل ذاته، وهم الأمل المنتظر لبناء وطن كريم. لذلك، من الضروري أن ينشأ الطفل في بيئة آمنة تتيح له اللعب والنمو والتعلم، إلى جانب حصوله على نصيب وافٍ من الاهتمام والرعاية. ومع ذلك، فإن ما لا يقل عن ربع أطفال العالم لا يتمتعون بالعديد من الحقوق الأساسية. وبالنسبة لأطفال العراق، الذين أنهكتهم الحروب والأزمات، فإن معاناتهم تبدو أكثر قسوة وفقًا للعديد من الدراسات والتقارير. شهد ا
... 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 MoreIn this work, we synthesized thirteen compounds of 1-(2-furoyl)thiourea derivatives 1-13 by conversion of 2-furoyl chloride to 2-furoyl isothiocyanate by reacting it with potassium thiocyanate in dry acetone in a quite short reflux time then, in the same pot, different of (primary and secondary amines) were added individually to achieve thiourea derivatives. The products were characterized spectroscopically using (FT-IR, 1H NMR and 13C NMR) techniques. Some of them were evaluated as antioxidant agents using DPPH radical scavenging method, and all were examined theoretically as enzyme inhibitors against Bacillus pasteurii urease (pdb id: 4ubp) and by studying molecular docking using Autodock (4.2.6) software.
Isolation of fungi was performed from February to July, 2019. One hundred clinical specimens were collected from King Abdullah Hospital (KAH) Bisha, Saudi Arabia. Samples were collected from twenty patients of different ages (30 - 70 years old) ten males and ten females. The samples were collected from patients with the two types of diabetics. Specimens included blood, hair, nail, oral swabs and skin. Specimens were inoculated on Sabourauds Dextrose agar containing chloramphenicol. Thirteen fungal species were isolated and identified. The isolated species were: Aspergillus flavus, A. niger, A. terrus, A. nidulans, A. fumigatus, Candida albicans, C. krusei, C. parapsilosis, C. Tropicalis, Curvularia lunata, Fusarium solani, Penicill
... Show MoreAbstract:
The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv
... Show MoreIn the midst of political, cultural and economic fast developments accelerated, the world witnessed, with the accompanied big communication revolutions, many shapes of powers. Those developments were followed by changes in relations of international level.
The most prominent among those developments was the international public relations which became equal to official international relations. Moreover, the international public relations became a complementary element dur to the growth of public opinion and its affection on political regime. Such growth of public opinion pushed the politicians to address it; and try to gain its support.
The US was the first realized the importance of international public relations. Th
... Show MoreIn this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth
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