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jeasiq-1965
The role of paid the offices of the Inspectors General on mutation fraud Crimes
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       Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the crooks are not free of cheat or deceit or forgery or trick or seduction.

        The reason for choosing the subject of research is not approving administrative classification for fraud to be based on as standard by procedures of general inspectors offices and to highlight the role of measures in the reduction of these crimes, and from these procedures, provided by the search, are the preventive measures, since the introduction of specialized regulatory (observing) institutions, including the offices of general inspectors, to protect public money and to improve performance of the ministries and the elimination of fraud, waste, and abuse of power and provide better services to citizens, and these devices are of recent origin, it should have the procedures and mechanisms of action commensurate with the increasing of the functional worsening deviations, it must be based on the classification for fraud. And in addition to what this research presented this research from many ideas and points, most notable of which, was the preventive measures, which consists of three coherent, integrated and syndrome pivots   one cannot be separated from the other two, the Search named them ( elements of preventive  )

These measures are applied by the offices of general inspectors in the implementation of the tasks entrusted to them in order to achieve the objectives and the purpose for which they were created. Those measures were tested on a sample of some of the general inspectors with some assistants and directors of departments and sections in order to test the first hypotheses of the research which were represented in a relationship of a moral sense between measures of general inspector offices and the fraud, in addition to the second main hypothesis which sees that there is an effective relationship of the moral sense in the measures of general inspectors offices. The research has come to the most important conclusions and recommendations that it came out with, including the following:

  • Measures of investigation, checking, inspection, and preventive carried out by the offices of inspectors general (research sample) are done at a very good level in the ministries, which will thereby contribute to the fight and the reduction of fraud that may occur.
  • Results of the statistical analysis of the practical side proved that the offices of general inspectors were in constant contact with all of the reports issued by the authorities and regulatory bodies, and any reliable source of information is not ignored by not dealing with it.
  • The results indicated that the authorities granted to the offices of general inspectors allow them to easily get information from the administrative units which are subject to inspection and easy access to those units without restrictions and this helps a lot the work of general inspectors offices in the elimination of fraud If they  make good use of those authorities
  • The preventive measures are the least fragmented in terms of the answers of samples from the rest of the dimensions of the general inspector's office procedures, which demonstrates the strength and clarity of the preventive measures implemented in the ministries.
  • The results proved that fraud in public office is classified into crimes of corruption and assets fraud and financial disclosure fraud.
  • The results showed that the financial pressure and the opportunity and the justification are some of the important elements in the commission of fraud.
  • The researcher found that the coordination and exchange of information between the offices of general inspectors are important and necessary to reduce fraud.
  • The results proved that the work of the Office of the General Inspector is basically regulatory and preventive and is not a security work as portrayed by some.

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
New Record of the Bottle Liverworts Sphaerocarpos Donnellii Aust. for Iraq and Middle East Countries
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    The Order Sphaerocarpales of the bottle liverwort consists of five genera, among which Sphaerocarpos in turn consists of  8-9 species. The genus is nearly worldwide distributed, but disjunct, sporadic, and localized throughout the range in North America, South America, Europe, Africa, and Australia. According to the published checklist, only two species of Sphaerocarpos were recorded in the middle east countries. These are S. texanus and S. michelii, both were found in Turkey, while only the latter was found in Iraq. By the current study, an additional species, S. donnellii, will be added to the byroflora of the Middle East (south west Asia) region. A specimen of this s

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Structural and Optical Properties of Zinc Telluride Thin Films by Vacuum Thermal Evaporation Technique
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Different thicknesseses of polycrystalline ZnTe films have been deposited on to glass substrates by vacuum evaporation technique under vacuum 2.1x10-5 mbar. The structural characteristics studied by X-ray diffraction (XRD) showed that the films are polycrystalline and have a cubic (zinc blende ) structure. The calculated microstructure parameters revealed that the crystallite size increases with increasing film thicknesses. The optical measurements on the deposited films were performed in different thicknesseses [ 400 , 450 and 500]nm, to determine the transmission spectrum and the absorption spectra as a function of incident wavelength. The optical absorption coefficient (α) of the films was determined from transmittance spectra in t

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Manufacturing and Study the performance of Selective Surfaces that used in flat plate Solar Collectors
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In this research an experimental study has done for testing the thermal performance of selective surfaces used in solar collectors for substrate of iron, galvanized iron and aluminum which are commercially available. The coating process for the samples has done in two ways, the electroplating and the chemical spray pyrolysis. The results of the thermal performance test of these samples are comparing with the thermal performance of a sample without paint and other paint with black paint without shines commercially available. For the electroplated samples, the performance study has done for different immersion time in plating bath, the
distance between electrical poles, the current density, and area ratio of the sample plated area to

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Estimation the Missing Data of Meteorological Variables In Different Iraqi Cities By using ARIMA Model
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In this paper, ARIMA model was used for Estimating the missing data(air temperature, relative humidity, wind speed) for mean monthly variables in different time series at three stations (Sinjar, Baghdad , AL.Hai) which represented different parts of Iraq from north to south respectively

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Publication Date
Tue Dec 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW SIGHTING OF THE WILD GOAT CAPRA AEGAGRUS (ERXLEBEN, 1777) IN NINEVEH PROVINCE, NORTHERN IRAQ
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    This paper reviews the distribution range of wild goat Capra aegagrus (Erxleben, 1777) in Iraq with new sighting of very small herd of wild goat occur in Alqosh mountain, north of Nineveh province, where wild goat have a little informations on the distribution areas in Iraq according to the Red List of the International Union for Conservation of Nature (IUCN).

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Optical Properties of Aluminum Doped CdO Thin Films Prepared by Vacuum Thermal Evaporation Technique
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   In this work, thin films of undoped and Al-doped CdO with (0.5, 1 and 2) wt.%  were prepared by using thermal vacuum evaporation on glass substrate at room  temperature. The optical absorption coefficient (α) of the films was determined from transmittance spectra in the range of wavelength (400-1100) nm. The spectral transmission and the optical energy band gap decrease from 75% and 2.24 eV to 20%  and 2.1 eV respectively depending upon the Al content in the films, also our studies include the calculation of  the optical constants (refractive index, extinction coefficient, real and imaginary part of dielectric constant) as a function of photon energy.  It is evaluated that the optical band gap of

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Publication Date
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Qualitative and Quantitative Study of the Zooplankton Community in Madinat Al-Alab Lake at Baghdad
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Zooplanktons from the artificial lake of Madenat Al-Alaab at Baghdad city have been
studied, during the period from may 2009 to April 2010. In addition to some ecological
factors (Temperature, pH and Turbidity) which were ranged (10.2-28.4)°C (7.1-8.4) and (20-50) cm respectively.
The results of the present study revealed that there are 22 species of zooplankton
belonging to Cladocera, Copepoda and Rotifera. Some of the species recorded during all
months of the study period, while other have disappeared during some months. Numbers of
species recorded were varied during different groups .
The dominant species were (Cyclops vernalis, C. hyalinus, C. scutifer, Diaptomus
leptopus, Bosmina longirostris, Kerate

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Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Improvement the efficiency of SnO2/n-Si detector by engraving method using a CNC machine
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Tin oxide was deposited by using vacuum thermal method on silicon wafer engraved by Computer Numerical Controlled (CNC) Machine. The inscription was engraved by diamond-made brine. Deep 0.05 mm in the form of concentric squares. Electrical results in the dark were shown high value of forward current and the high value of the detection factor from 6.42 before engraving to 10.41 after engraving. (I-V) characters in illumination with powers (50, 100, 150, 200, 250) mW/cm2 show Improved properties of the detector, Especially at power (150, 200, 250) mW/cm2. Response improved in rise time from 2.4 μs to 0.72 μs and time of inactivity improved 515.2 μs to 44.2 μs. Sensitivity angle increased at zone from 40o to 65o.

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Depositional Environment of the Gercus Formation in Jabal Haibat Sultan, NE Iraq; New Sedimentological Approach
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Sedimentary structures of Gercus Formation in NE Iraq was little studied in the last decades. In this study the identified sedimentary structures display alternative graded and fining upward cycles, load and flute casts, submarine channels, sand and clay balls and pillow structures, convolute and slump beddings, of marine turbidity origin. The foreland part of Tethys basin characterized by deep marine Tanjero and Kolosh Formations followed by the Gercus formation with conformable relationships. The Eocene aged Flysch comprises predominantly litharenitic sandstones and interbedded mudstones, both of turbiditic affinities and most likely derived from a NE Arabian Plate source. The sediments provide excellent examples of distal fan sands as

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Creative thinking and its relationship to solving the problems of professional skills For kindergarten teachers
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Current search aims to identify the creative thinking of the kindergarten teachers and
solving professional problems among kindergarten teachers skills, and whether the level of
creative thinking in solving professional problems, according on marital status years of
service academic achievement of teachers as well as to identify the correlation between the
two variables the current sample consisted of (300) teachers to achieve the objectives of the
stndy , the researcher used two measures, one to measure creative thinking and the other to
measure the solution to the problems of professional kindergarten teachers skills. It has been
shown. validity and reliability of the two measures. The present stndy aims to identif

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