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.
Image classification can be defined as one of the most important tasks in the area of machine learning. Recently, deep neural networks, especially deep convolution networks, have participated greatly in end-to-end learning which reduce need for human designed features in the image recognition like Convolution Neural Network. It is offers the computation models which are made up of several processing layers for learning data representations with several abstraction levels. In this work, a pre-trained deep CNN is utilized according to some parameters like filter size, no of convolution, pooling, fully connected and type of activation function which includes 300 images for training and predict 100 image gender using probability measures. Re
... Show MoreIn this paper ,we introduce hollow modules with respect to an arbitrary submodule .Let M be a non-zero module and T be a submodule of M .We say that M is aT-hollow module if every proper submodule K of M such that T ⊈ K is a T-small submodule of M .We investigate the basic properties of a T-hollow module
Mathematical integration techniques rely on mathematical relationships such as addition, subtraction, division, and subtraction to merge images with different resolutions to achieve the best effect of the merger. In this study, a simulation is adopted to correct the geometric and radiometric distortion of satellite images based on mathematical integration techniques, including Brovey Transform (BT), Color Normalization Transform (CNT), and Multiplicative Model (MM). Also, interpolation methods, namely the nearest neighborhood, Bi-linear, and Bi-cubic were adapted to the images captured by an optical camera. The evaluation of images resulting from the integration process was performed using several types of measures; the first type depend
... Show MoreEmbracing digital technological advancements in media and communication has led government entities to adopt communication practices fully aligned with the digital and networked system in government communication. Traditional media practices within the government environment increasingly rely on the ability to utilize digital tools and systems for content creation, communication, evaluation, and the management of the entire communication process within an electronic and intelligent framework for government services. Naturally, this transformation has caught the attention of communication and public relations researchers worldwide, as the digital and networked aspects of government communication now form an intelle
... Show MoreLifestyle Medicine is the application of evidence-based lifestyle approaches for the prevention, treatment, and even the reversal of lifestyle-related chronic diseases such as diabetes, hypertension, heart disease, obesity, polycystic ovarian diseases, dementia, arthritis, and cancers
Growth of Penicillium expansum, an ubiquitous mould found in stored fruit globallyt, was significantly restricted by exposure to 48 h cell-free supernatant of two strains of Lactobacillus plantarum (p < 0.001). In addition, the biotransformation of patulin, a toxic secondary metabolite formed by P. expansum, on exposure to L. plantarum cells and cell-free supernatant highlights the potential of this GRAS microbe as a biocontrol agent. Up to 80% of patulin was biotransformed following a 4 h incubation with 1010 cells ml−1 (37 °C) forming E- and Z-ascladiol. The formation of these products was more pronounced at elevated pH and cell density. Exposure to cell free supernatant or sonicated cells resulted in complete patulin biotransformation
... Show MoreDrag reduction (DR) techniques are used to improve the flow by spare the flow energy. The applications of DR are conduits in oil pipelines, oil well operations and flood water disposal, many techniques for drag reduction are used. One of these techniques is microbubbles. In this work, reduce of drag percent occurs by using a small bubbles of air pumped in the fluid transported. Gasoil is used as liquid transporting in the pipelines and air pumped as microbubbles. This study shows that the maximum value of drag reduction is 25.11%.
Research summary
Muslim scholars have established fundamental rules for deriving rulings to be a methodology for every mujtahid who wants to extract rulings from his reliable sources, and one of the most prominent fundamental rules on which many rulings are built is the permissible and the many rulings related to it.
Leaving what is permissible on its own terms sometimes causes embarrassment and distress in some cases, so we need something that restricts it. In our Islamic law, many legal rulings are embodied in which the restriction of what is permissible is in the public interest, or to relieve embarrassment in public.
Because of the importance of this fundamentalist rule, and the difference in some
... Show MoreQJ Rashid, IH Abdul-Abbas, MR Younus, PalArch's Journal of Archaeology of Egypt/Egyptology, 2021 - Cited by 4