The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this work is

One of the rules concerning the control of civil transactions is the rule of no harm and harm, which was enacted by our Holy Prophet Muhammad (peace be upon him and his family). Scholars singled it out by research and investigation, and classified by non-scientists independent messages, showing the status of al-Qaeda in terms of its perception, meaning, branches and results, and the importance of this rule in the payment of damage and compensation for it has been provided by the Iraqi legislator generous within the provisions of Iraqi law in all its branches of public and private, as applied The judiciary Iraq The provisions of this rule have been issued and numerous decisions have been made to compensate for the damage and to give to ev

This study aimed to analyze functional thinking style and its contribution to learn the accuracy of block and smash serve in volleyball among university students. The sample was composed of 120 students of the College of Physical Education and Sports Sciences of the University of Baghdad (academic year 2021/2022). The statistical analyses were carried out with the statistical software SPSS and correlation analyses were conducted. It was found that functional thinking style significantly contributed to learn the accuracy of block and smash serve in volleyball among university students. Therefore, it is necessary to intensify efforts to increase the level of functional thinking among university students, by adopting acad

Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

The study deals with the effectiveness of satellite channels in spreading the culture of volunteer work among young people. It is an applied study aimed at understanding the extent to which the sample understands the culture of volunteering, determining the type of relationship between the satellite channels programs and the perception of the sample of the culture of voluntary work and the relationship between the characteristics of the sample and the effect of satellite channels in their directions, And to identify the relationship between the demographic variables of the sample and to participate in voluntary work.
A sample study was conducted for students of faculties of the University of Baghdad, consisting of (150) single male an

The present study aims at knowing the effect of Woods' model in correcting the geographical missUnderstanding for first stage students. In order to realize the objective of this study, the researcher used an experimental design with partial adjustment which is experimental group with another control group. The research is confined to the first four chapters of the boon of the principles of geography to be studied for the first stage in the academic year (2010/2011) in Iraq. The researcher chooses purposely the chose a staple form the first stage in Hay Al-Jama'a School for boys, in order to apply the experiment. The total number of the sample was (60) students who were distributed randomly as (30)per group. The researcher matched two gro