The research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad behavior leading to abuse of public occupation for personal benefit. The corruption could appear by other kinds including political, economic, managerial & educational corruption. The treatment of corruption is the responsibility of society, it is necessary to combine various control organizations in addition to the Iraqi legislation had been developed the controlling agencies and established three regulatory agencies: Board of Supreme Audit, General Inspector Bureau and Commission of Integrity in order to combat the corruption. Some of recommendations have been suggested by the two researchers such as : defined responsibilities of management for the main tasks including setting institutions strategy obtain a high level of transparency ,controlling on intersection rights between management board & executive management with the owner assurance the goodness of reports and accounting & financial systems for the establishment and increasing performance of internal auditing ,setting the required standers and the importance of coordination with the three regulatory agencies specially the Board of Supreme Audit in order to remove the financial and managerial corruption in the state agencies with increasing the performance of governmental institutions in order to obtain its objectives.
Coronary heart disease (CHD) is the leading cause of death in United State (U.S.). Controlling of modifiable risk factors such as smoking, hypertension (HT), diabetes mellitus (D.M.), dyslipidemia, physical inactivity & obesity will prevent other serious cardiovascular complications
Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti
... Show MoreThe research endeavors to harness the benefits stemming from the integration of constraint theory into construction project management, with the primary goal of mitigating project completion delays. Additionally, it employs fuzzy analysis to determine the relative significance of fundamental constraints within projects by assigning them appropriate weights. The research problem primarily revolves around two key issues. Firstly, the persistent utilization of outdated methodologies and a heavy reliance on workforce experience without embracing modern computerized technologies. Secondly, the recurring problem of project delivery delays. Construction projects typically encompass five fundamental constraint types: cost restrictions, tim
... Show MoreThe effectiveness of (200 m) of the events of extreme intensity and this is characterized by training in the anaerobic energy system prevailing in the result of this privacy as these are based on the physical abilities and functional indicators identified in this direction and hence the importance of research in the evaluation of training programs on the basis of physical abilities and some indicators of the functionality of the hostile 200 m . The study aimed to: 1. Evaluation of training programs according to physical abilities and some functional indicators of hostile men.The researchers used the descriptive analytical method to suit the nature of the research. The researchers selected them research sample by the deliberate method of the
... Show MoreThe study deals with the issue of multi-choice linear mathematical programming. The right side of the constraints will be multi-choice. However, the issue of multi-purpose mathematical programming can not be solved directly through linear or nonlinear techniques. The idea is to transform this matter into a normal linear problem and solve it In this research, a simple technique is introduced that enables us to deal with this issue as regular linear programming. The idea is to introduce a number of binary variables And its use to create a linear combination gives one parameter was used multiple. As well as the options of linear programming model to maximize profits to the General Company for Plastic Industries product irrigation sy
... Show MoreThis paper is interested in certain subclasses of univalent and bi-univalent functions concerning to shell- like curves connected with k-Fibonacci numbers involving modified Sigmoid activation function θ(t)=2/(1+e^(-t) ) ,t ≥0 in unit disk |z|<1 . For estimating of the initial coefficients |c_2 | , |c_3 |, Fekete-Szego ̈ inequality and the second Hankel determinant have been investigated for the functions in our classes.
The research was conducted in a plastic greenhouse at the College of Agricultural Engineering Sciences, University of Baghdad - Jadiriyah Campus, during the 2021-2022 season, to study the effect of phosphorus, silicon, and citric acid on pepper plants using a factorial experiment design with three replicates. The first factor had three levels of phosphorus (0, 160, and 320 kg P2O5 per hectare), the second factor had three levels of potassium silicate (0, 75, and 100 kg per hectare), and the third factor had four levels of citric acid (0, 2, 4, and 6 kg per hectare). The statistical analysis showed that treatment P2S2C1 resulted in an increase
The accuracy of the Moment Method for imposing no-slip boundary conditions in the lattice Boltzmann algorithm is investigated numerically using lid-driven cavity flow. Boundary conditions are imposed directly upon the hydrodynamic moments of the lattice Boltzmann equations, rather than the distribution functions, to ensure the constraints are satisfied precisely at grid points. Both single and multiple relaxation time models are applied. The results are in excellent agreement with data obtained from state-of-the-art numerical methods and are shown to converge with second order accuracy in grid spacing.