Provisions and controls on the disposal of public funds between Sharia and law
Research Summary
That money is the foundation of life and one of the most important reasons for the reconstruction of the land, and God is the owner
The real value of this money, God has borrowed some individuals on public money, and people
They are charged with preserving it, since it is beneficial to them all, without anyone taking it
To himself, and the guardian is charged by God to protect this money and aggression
Because of its power, authority, various organs and public servants of the province
Upon him; Because the assault on public money by employees and others in the organs of the state
And exploitation of their jobs and this threatens social security, economic and political.
The spread of assault on public money is due to several reasons, including:
Sane values, low level of loyalty to work, and lack of commitment to honesty
Honesty and integrity, mastery of work and love of self, lack of good example, and rampant
Favoritism, and personal pleadings, as well as the exclusion of Islamic law from the application,
And be satisfied with the laws that may not be appropriate for the Muslim community.
The images of the attack on public money by many people, including:
Theft, and embezzlement
For personal purposes, and the appointment of staff on the basis of nepotism, favoritism and partyism,
And profit from the job ... etc. On money
In all its forms, forms and causes, and established limits and controls to ensure protection
Effective for public money.
The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is
... Show More
(2)
Studied competence spam to malicious moth figs at temperatures and Kagafat host different results showed that female intruder, despite their ability to shell larvae host and when densities of different, but it is able to lay eggs at a temperature of 14 + or -1 and finally urged the efficiency spam to malicious affected heavily host and that the greater the intensity of the host spam increased efficiency and its performance life
Background: The purposes of this study were to determine the photogrammetric soft tissue facial profile measurements for Iraqi adults sample with class II div.1 and class III malocclusion using standardized photographic techniques and to verify the existence of possible gender differences. Materials & methods: Seventy five Iraqi adult subjects, 50 class II div.1 malocclusion (24 males and 26 females), 25 class III malocclusion (14 males and 11 females), with an age range from 18-25 years. Each individual was subjected to clinical examination and digital standardized right side photographic records were taken in the natural head position. The photographs were analyzed using AutoCAD program 2007 to measure the distances and angles used in t
... Show MoreRelying on modern work strategies, such as adopting scientific inductions, consolidates the information in the learner’s memory, develops the skill work of the football player, and raises the efficiency of their motor abilities. From this standpoint, the researcher, who is a teacher at the University of Baghdad, College of Physical Education and Sports Sciences, and follows most of the sports club teams in youth football, believes that there must be From extrapolations through the machine and employing it in the field to serve the skill aspect and benefit from scientific technology in development and making it a useful tool to serve the sports field in football, as the goal of the research was the efficiency of machine extrapolation in de
... Show MoreRecent growth in transport and wireless communication technologies has aided the evolution of Intelligent Transportation Systems (ITS). The ITS is based on different types of transportation modes like road, rail, ocean and aviation. Vehicular ad hoc network (VANET) is a technology that considers moving vehicles as nodes in a network to create a wireless communication network. VANET has emerged as a resourceful approach to enhance the road safety. Road safety has become a critical issue in recent years. Emergency incidents such as accidents, heavy traffic and road damages are the main causes of the inefficiency of the traffic flow. These occurrences do not only create the congestion on the road but also increase the fuel consumption and p
... Show More
(5)
(4)
Praise be to God, Lord of the worlds, and may blessings and peace be upon the most honorable of all creation, Abi Al-Qasim Muhammad, and the God of the good and pure
It aim current researchs֬ to identify the impact of a proposed strategy in accordance with the objectives of science in the achievement and some science processes, where the experimental method was adopted, and define the research community was students second grade averag in Education Bagdad / Rusafa third, research sample intentionally chosen as school Radwan, and (30) students experimental group and (29) of control group, research tools were achievement test and the test of science operations and use the appropriate statistical tools to process information and data, showing results, the experimental group surpassed the control group in the collection and operations science, and light it, the researcher recommended several recommendat
... Show MoreThis systematic review aimed to analyse available evidence to answer two focused questions about the efficacy of erythritol powder air‐polishing (EPAP) (i) as an adjunctive during active periodontal therapy (APT) and (ii) as an alternative to hand/ultrasonic instrumentation during supportive periodontal therapy (SPT). Additionally, microbiological outcomes and patient's comfort/perceptions were assessed as secondary outcomes.
PubMed, Cochrane and Medline were searched for relevant articles published before February 2021 following PRISMA guidelines. The search was conducted by three indep
(18)
(18)
This work aimed to use conventional PCR to identify Salmonella spp. that were isolated from diarrheal children and healthy and diarrheic dogs based on four virulence genes, hilA, stn, spvR, and marT. Sixteen Salmonella isolates including: 9 isolated from children's diarrhea from three species (S. Typhimurium, S. Enteritidis, S. Typhi) and seven isolated from dogs including (S. Typhimurium, S. Enteritidis, S. Muenchen), were identified primarily by several methods. The PCR products of the 16S rRNA gene were sequenced and examined using BLAST analysis to find differences and similarities between these Iraqi isolates and already-known global strains in order to construct the phylogenetic tree of S.
... Show More
(1)
The aim of the current study is to identify the effectiveness of cognitive conflict strategy in comprehending reading among literary fifth students in literature and literature texts. The researcher uses experimental method with partial control. The sample consisted of (80) students distributed into control and experimental groups. The scientific material, the behavioral goals, the teaching plans, and the instrument of the research have been prepared (reading comprehension test) by the researcher.
The instrument's validity and reliability have been calculated and then applied to the sample. After treating the data statistically by using SPSS, the results have revealed that there is a statistically significant difference at the si
... Show More