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" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "
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Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance.

The study concluded that the international standards of the Supreme Audit Institutions provide detailed guidelines that provide a general framework for ensuring that the supervisors have the competence, integrity and independence in planning, implementing and reporting the results of their work. The international standards of the Supreme Audit Institutions issued by INTOSAI and supported by the Federal Audit Bureau at all levels, with the need to support communication with other international, regional and Arab professional organizations and benefit from the experiences of Other countries in the adoption or compatibility of such standards

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
التدخل السوري في لبنان وإشكالیة العلاقة السوریة – اللبنانیة
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The relation ship between Syria and Lebanon is a distinguished one
because of the cultural social geographic and historical common factors. So
that, Syria considers that Lebanon has a stratieyical depth for it, especially its
conflict with (Israel) does end and parts of its lands still under the occupation
of the Zionist thus, any conflict in Lebanon between parties and ethnics
groups could be considered an important influence on the bases of the Syrian
policy. Moreover the issue of Palestine which is considered the central issue
for Syria and Arab as whole. In addition to some of the political movements
that happened in the region itself. It could be said that Syrian interference in
Lebanon has a positive infl

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات
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يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي  ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.

            ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:

  • المحاسبة نظام معلومات.
  • الادارة صانعة للقرار.<

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الضريبـــــــــــــة البيئيـــــــــة ودورها في الحد من التلوث البيئـــــــــــــــي
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Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.

             The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
البُنى السَّردیة في شعر امرئ القیس دراسة تحلیلیة
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There is no doubt that the narrative form is a mixture of many elements that it
becomes so hard to differentiate between them. Thus, to differentiate between those
elements we must understand the job of every element; and that is the structure of narrative
form in the artistic frame of the old Arabic poem.
Poetry, as the readers confirm, is strongly related to a lot of arts. The rhetorical
form is related to the art of drawing and photography, the rhythm- the core of poetry- is
related to music, its structure to the art of architecture, its tension to drama as it consist of
internal conflict between its elements and ingredients, and the poetry has a narrative
element which relates it to the art of narration and it

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Publication Date
Thu Jan 16 2014
Journal Name
د.زينب ميثم علي
فاعلية التناص في التشكيل النصي لأدب جمعة اللامي
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كشفت دراسات ما بعد البنيوية والتطور الحاصل في الدراسات النقدية عن مقدار التداخل بين النصوص في انتاج الظواهر الادبية ، وخير ما يكشف هذا التداخل هو المنهج الذي يركز على دراسة التناص ولاسيما في النصوص التي تتشكل على وفق التناص الواعي الذي الذي يتألف من مجموعة نصوص ادبية يتفاعل فيها نص الكاتب مع نصوص اخرى.

Publication Date
Thu Dec 01 2022
Journal Name
مجلة السبط
الهوية الوطنية في فكر الإمام محمد تقي الشيرازي
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يناقش هذه البحث فكرة الهوية الوطنية العراقية عند الإمام محمد تقي الشيرازي، والوقوف على دراسة سيرته الذاتية والعلمية، وتحديد مواقفه السياسية، ورؤيته لفكرة الهوية الوطنية العراقية، من خلال البحث والتحليل لأبرز مواقفه ورسائله وافكاره السياسية.

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
أثر اللهجات العربية في إغناء ظاهرة الإتباع الحركي
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       In research it is an important phonemic change for the speaker to reach Ease and lightness ,wich is the kinetic follow-up , and we tried to collect the scattered matter in the various dialects.
it is studied with the ancient and modern Showing the occurrence of this term between both sides Then we clarified the phoneme explanation for this phenomenon

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
الصراع الاشوري – المصري في عصر الأسرة الخامسة والعشرين
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يعد الالف الأول قبل الميلاد هو عهد ازدهار عظيم للعصر الأشوري الحديث إذ يمتد هذا التاريخ  من  بداية  حكم آدد  نراري الثاني عام 911 قبل الميلاد وحتى نهاية حكم الاشوريين السياسي عام 612 قبل الميلاد عندما  سقطت  نينوى على ايدي  المقاتلين الميديين والكلدانيين الذين تحالفوا ضد الاشوريين،و وصل الأشوريون في هذا العهد قمة مجدهم في جميع النواحي العسكرية  والسياسية حتى  أن سلطتهم وصلت الى معظم انحاء

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Publication Date
Wed Oct 01 2025
Journal Name
مجلة کلیة الکوت الجامعة للعلوم الانسانیة
خصوصية الطعن بطريق الاستئناف في الأحكام القضائية المدنية
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الطعن الاستئنافي طريق من طرق الطعن العادية، يلجأ إليه الخصم للطعن بالحكم الصادر ضده من محكمة البداءة في الأحوال التي يجيز فيها القانون الطعن بهذا الحكم ويبغي الطاعن بذلك عرض موضوع الدعوى البدائية كلاً أو جزءاً على محكمة الاستئناف بصفتها محكمة الدرجة الثانية في التقاضي لتصحيح الخطأ أو إكمال النقص في الحكم البدائي، فبمقتضى هذا الطعن يتم عرض النزاع أمام هذه المحكمة من جديد، لتنظر القضية من حيث الوقائع والقانو

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
التشابھ الزواجي في تمایز الذات لدى موظفي الجامعة
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According to Bowens Family systems theory self – differentiation defiance as a
construct that consists of two interrelated abilities : the first is an intrapsychic
ability to distinguish between the thoughts and feelings , and an inter personal
ability to maintain connections with others while achieving an autonomous self .
The present research concerned in testing the hypothesis of marital similarity
(people married persons with the same level of self – differentiation).
The present research aimed to:
1. Measures self – differentiation of university officers .
2. Measures self - differentiation of sample husbands' .
3. Measures self - differentiation of sample wives .
4. Acquaint to the relation betwe

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