This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove

This paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data.  It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are t

The purpose of this research is to highlight the relationship between the   administrative investigation and the improvement of institutional performance, and the research sought to achieve a set of cognitive and applied goals. the administrative investigation is the modern trend of managing the offices of the general  hginspectors and the main source to build the necessary standards to manage and invest its resources efficiently and effectively required to achieve the goals it seeks. The institutional performance is the cornerstone for the implementation of all tasks and duties carried out by institutions operating within the borders of a particular country, The significant change

Comes interest in the subject matter in the selection of the Family industry globally as one of the important industries which have developed a clear and significant in recent years, to look at these products and designs to their functional importance have appeared in recent years, the phenomenon of the small spaces because of housing Population density showed the need to find a spare Furniture fit these small spaces On this basis, determine the objective of this research is to arrive at a design techniques for dual-family employee for small spaces research sample included a double family manufactured in laboratories industry Furniture in Baghdad and local research sample includes family double Decker.Research focused on the first four c

Highlights This research highlights the important topic of musical topics that rarely talk about a musician, an issue of national songs which sang since the founding of the Iraqi state and until the end of the monarchy in Iraq, and wrote about just newspaper articles explaining the political situation experienced by the era of the history of Iraq and passing quickly marginally on the songs and patrons, so you see the researcher need to search for what was published around any way to see the texts of songs and melodies and rhythms and thus the possibility of evaluation, linked with the course of social and political life spiraling events at the time, so as not to miss these musical and literary, artistic and cultural features of forever a

The present study aims at knowing the effect of discussion method for students of fifth grade in preparatory school.

Methodology of the Study:

          In order to achieve the objective of the study, the researcher chooses non-randomly the preparatory school affiliated to the District Chamchamal \ Suliemnaniya. The sample attained 64 students in 32 per group (control and experimental) groups. The researcher used the discussion method which was applied on experimental group. She uses the traditional method on the control group.

The researcher matched the two group in ago, intelligence, marks at the Kurdish Language in the previous year , pretest and posts for the indepe

Double skin ventilated roof is one of the important passive cooling techniques that aims to reduce solar heat gain through roofs by reducing both the conduction and convection heat transfer from the roof to the ceiling of buildings. On the other hand, radiant barrier system (RBS) is very powerful in blocking the radiation heat transfer between the two skins. In this research,the effect of placing a thin layer of aluminium foil at different locations on the thermal insulation performance of a double skin ventilated roof model is investigated experimentally and the optimum location that transmits less heat flux from the lower skinis specified.The model is made of two parallel inclined galvanized steel plates. Galvanized steel has been used

Capital Adequacy is on of the most importance of financial position element because its role is enhance against varions risks of Banking procese . Which this risks is a result of the nature of its operations , investment , Financing tools in addition , in order to  Faced any clients withdraws un expected .

So This study aim to measure The Capital Adequacy according to basel II and explin the different risk in  the Islamic Bank as aresult to nature and different investment and financing tools as participation speculation , murabah and natures of its assets and liabilities related to commercial banks .

Find out we concludes that the Islamic Banks needs to increase the ca

The current research focuses on examining the isohyets in a set of (3) climatic maps of Iraq. Two of these maps were published in the Iraq Climate Atlas and the third one was published in an English source about the geography of Iraq. The first map represents the period from 1923-to-1944, the second is for the period from 1961-to-1990, whereas the third represents the period from 1971-to-2000. Comparing among these three maps, it has become clear that there are noticeable changes of rain in Iraq. In the first map, which represents the decade of the twenties, thirties and early forties, Iraq was located between two Isohyet lines (127 mm) in the far south and (1270 mm) in the far north. As for the second map, which represents the sixties,