The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from the characteristic and the variety of the tasks in the states activities and the increase of the state's interference as well as the necessity of not losing the states in comes except in the right goals and for building the country, thus there should be an efficient administrative body to undertake the operation of executing the general budget which is a legal act committed by the executive authority represented by the cabinet as a corrective year approach. • A dilemma of the efficiency of these censorious bodies appears with the spreading of the financial and administrative corruption in addition to the loss of the funds of the state and its loss without tangible results of this censorship due to effects and political budgets of the authority parties as well as the retreat of the capacity over ruling the law and the absence of the general role in the ministry of justice because it represents people and to complete the censorious role in referring to courts those who are found guilty .. the pluralism in the censorious devices and the interfering in its job and its weakness to stop corruption needs to review the role of it and to think of consolidating and to survive the role of the financial censorship and to let it perform its job.
The sports institutions in general are affected and contact with sport in particular the environmental factor, whether political or economic, which makes them in constant need to consider their administrative applications to increase the confidence of their employees because of their suitability or consistency with the new reality according to the sports activities that relate to it, The stalemate in administrative and technical aspects of the administrative work method in the majority of the Olympic sports federations makes the achievement of most of the goals far from the present reality, and the selection of suitable alternatives to achieve the objectives by those who disagree with the concepts of modern dictatorial standards It leads to
... Show MoreThis study showed that the lens in baloot muluki fish Chondrostoma regium is transparent, spherical shape, and solid in textures, while in the tree frog Hyla arborea savignyi, freshwater turtles Clemmys caspia caspia, white–eared bulbul Pycnonotus leucotis and brown rat Rattus norvegicus are transparent, soft and biconvex, it is very soft in white–eared bulbul. There are many significant differences have been recorded between the average weight lens and the total concentration of the protein in the lens all studied animals. Electrical migration process for lens proteins showed that there is one bundle of crystalline –? and one bundle also crystalline–? in all studied species, either crystalline–? may represent one bundle character
... Show MoreHypercholesterolemia is a predominant risk factor for atherosclerosis and cardiovascular disease (CVD). The World Health Organization (WHO), ) recommended reducing the intake of cholesterol and saturated fats. On the other hand, limited evidence is available on the benefits of vegetables in the diet to reduce these risk factors, so this research was conducted to compare the hypolipidemic effect between the extracts of two different types of Iraqi peppers, the fruit of the genus Capsicum traditionally known as red pepper extract (RPE), and Piper nigrum as black pepper extract (BPE), respectively, in different parameters and histology of the liver of the experimental animals. The red pepper was extracted by ethyl acetate, while the black pepp
... Show MoreThis research aims at identifying the commitment of satellite news channels in Arabic to the set of important standards that reflect their credibility in dealing with the media material, and considering that these channels give special importance to events in Iraq, as well as the Arab region and the world, decide to choose them and study them with a problem The research was a question about the level of credibility of Iraqi media. This research is descriptive research, which used the survey method on an objective sample of 245 items, while the questionnaire was used as a data collection tool. Seven channels were selected in Arabic for the study. The three most watched channels were chosen. These channels included the channels of Russia t
... Show MoreThe present study aims to describe the histological structure of kidney of, (Herpestes javanicus ) that inhabits Iraqi lands. Transverse sections of kidney stained with hematoxylin and eosin showed two distinct regions, the outer thin darkly stained cortex and inner thick lightly stained medulla, which further subdivided into external and internal medullary zones linked with one conical renal papilla. The lateral margin of the outer medullary tissue forms a secondary renal pyramid with a specialized fornix. All the nephrons in the kidney start with the renal corpuscle [Malpighian], which is formed from two distinct parts, these are a centrally located glomerulus, which represented by a tuft of blood capillaries and an outer Bowman’s capsu
... Show MoreBackground: Metabolic syndrome (MetS) is a collection of connected cardiovascular risk factors that characterizes the complicated illness. The waist circumference cutoff point fluctuation has so far defined Mets. Objective: This study aimed to determine the cutoff point for WC in healthy Iraqi adults. Methods: This cross-sectional survey establishes the standard value for WC among 300 healthy university students in Wasit city, Iraq. They are aged between 18-25 years. The receiver operator characteristic (ROC) curve was used WC to predict the presence of two or more risk factors for MetS, as defined by IDF. Results: The cutoff level yielding maximum sensitivity and specificity for predicting the presence of multiple risk factors was
... Show MoreThe dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.
The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu
... Show MoreThe Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.
To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:
Consid
... Show MoreTeaching through the system of personal learning, known as (Clare's plan) is amongst the most prominent plans which depend on self-education, as it received worldwide recognition. The plan lets the learner achieve learning by depending on himself after being familiar with the educational goals given to him, then he starts to solve the exercises and the drills accompanying the unit. After that, he checks his achievement by answering the self-evaluation tests. This method offers more opportunities for personal interaction than do the traditional systems, and individual leaning is a methodical expression aims at taking care of the learner and making him the locus of the processes of teaching and learning.
Aims of the study
... Show MoreMercury, arsenic, cadmium and lead, were measured in sediment samples of river and marine environmental of Basra governorate in southern of Iraq. Sixteen sites of sediment were selected and distributed along Shatt Al-Arab River and the Iraqi marine environment. The samples were distributed among one station on Euphrates River before its confluence with Tigris River and Shatt Al-Arab formation, seven stations along Shatt Al-Arab River and eight stations were selected from the Iraqi marine region. All samples were collected from surface sediment in low tide time. ICP technique was used for the determination of mercury and arsenic for all samples, while cadmium and lead were measured for the same samples by using Atomic Absorption Spectrosc
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