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.
The use of performance measures modern and sophisticated one of the most important factors that help organization management in achieving customer satisfaction which today is the premise of The scales cell performance and value stream performance measures that will help organization management elimination of waste in all its forms, by allowing the organization opportunities and strengths to help them in achieving their goals. as well as achieving market share and growth in sales and increase cash inflows Where research deals with the concept of lean performance and managerial and its measurement and the evolution of these measure, and the ability of these organizations to achieve customer satisfaction through the application of these mod
... Show Morethe mental image is so important in human life as one of the major standers for his trends and behavior, and as the human nature requires to interest in things based on how much it’s close to and how much it effects on his interest, So the neighborhood countries was one of the topics that occupied the attention of the Iraqi individual and pushed him to form perceptions of them based on the cultural heritage and the historical relations of Iraq with these countries as well as the actions of neighboring countries on Iraq and the resulting effects on the course of events. the mental image is so important in human life as one of the major standers for his trends and behavior, and as the human nature requires to interest in things bas
... Show MoreThis aim research of this discussion impact of investment in human capital dimensions (training, education, knowledge management, skills development) and its components (knowledge, skills, abilities, value) with the Office of the Inspector General's staff - Ministry of Culture in Iraq, has depended questionnaire as a tool in the collection data and information ,subjected to a measure of validity and reliability, and distributed to a sample of (63) individuals were distributed in positions (director, director of the Division of employees) have been analyzed data search using ready-statistical software (SPSS) the used hypothesis testing and correlati
... Show MoreAbstract Objective: The study aimed to assess the factors contributes of patient with bladder cancer and to find out the relationship between the factors of bladder cancer with certain variable. Methodology: A descriptive study to assessment of factors that contribute to bladder cancer that was carried out Al-Karama teaching hospital, Al-Kendy teaching hospital, Specialty Surgery teaching hospital and Al-Yarmok teaching hospital for the period of November 2003 to August 2004. A purposive (non-probability) sample of (100) patients with bladder cancer. An assessment from was constructed for the purpose of the st
This research aims to invest qur›anic words referring to lie in media language. The researcher has chosen a set of qur›anic words functioning as «lie».
It is an attempt to review the media language which is used to make use of repetition of terms and templated which make it weak and ineffective language. The use of qur›anic texts and terms according to the semantic field for each topic will give this media language an opportunity for growth, development and stability.
This researcher identifies a number of words to study them in the light of their lexical meaning using the Dictionary of Language Standards by Ibn Fares as it focuses on the general meaning of the root language. He also uses the Dictionary of the Basis of Rhe
Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica
... Show Moremany painters tried to mix colors with Music by direct employment through colorful musical pieces or the use of multiple instruments and techniques , or vice versa, including the French artist )Robert Stroben(, he transferred the piece of music to be depicted on the painting and worked on the tones of music (Johann Sebastian Bach) by dropping the color on the lines of the musical scale, for example (the C tone) ranging from brown to red ( Tone La A) from gray to orange, and so on, the presence of links and similarity factors between the world of music and the world of colors facilitated the process of linking musical notes with colors, the most famous of which was presented by the world (Newton) in the circle of basic colors and linking
... Show MoreThis research deals with the most famous existing definitions of public relations, in an attempt to achieve a definition that will be added to the other existing and widespread definitions, especially that big developments have taken place in the concept of public relations and their idiomatic use.
In addition, many definitions of public relations have been restricted to some limited descriptions, therefore many of the descriptions given to the public relations are basically definitions as well as characteristics of the public relations.
This research aims at setting and formulating the definitions of public relations, it also deals with its credibility in achieving its significance in order to reach a new definition that
... Show MoreLet R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.
This paper presents a hybrid metaheuristic algorithm which is Harmony-Scatter Search (HSS). The HSS provides Scatter Search (SS) with random exploration for search space of problem and more of diversity and intensification for promising solutions. The SS and HSS have been tested on Traveling Salesman Problem. A computational experiment with benchmark instances is reported. The results demonstrate that the HSS algorithm produce better performance than original Scatter Search algorithm. The HSS in the value of average fitness is 27.6% comparing with original SS. In other hand the elapsed time of HSS is larger than the original SS by small value. The developed algorithm has been compared with other algorithms for the same problem, and the r
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