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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
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Schools' Leaders in Developing the 21th Century Skills of Teachers of Al-Ardha Governorate
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Abstract

The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr

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Publication Date
Fri Dec 20 2019
Journal Name
College Of Islamic Sciences
The role of a teacher of Islamic education In explaining the concepts of political freedom Educational guidance study
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The political struggle being waged by Muslims today is one of the most important issues that have preoccupied the Arab and international media, and the failures that have afflicted Muslims in our contemporary world have negatively affected the younger generations and led them, and with the influence of anti-Islam media, to rely on accusing Islam as a religion with all the negative in Islamic and Arab society . So secularism took its role in spreading these concepts by deviating from its course from the concept of science to the concept of (the religion).
    From here the calls for reform rose to return the Muslims to the incubator of Islam, so people turned around them, but they turned into competing Islamic polit

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic leadership in knowledge management processes "Diagnostic Study in the Office of the Ministry of Oil - Project Department"
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The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .

The research divided to four parties, the first  to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
the role of theater in promoting linguistic wealth among primary school pupils
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Included a research problem , pointing to deficiencies and neglect in Arabic language teaching in primary and middle school , what makes sense to form your linguistic Bell ( Listening ) is missing , especially grammar, vocabulary endings .

And stressed the importance of research that teaching students the Arabic language is the balance of the next life , and that any defect infects will demolish an important part of their structure and the fact that the theater is a form of human directcommunication , and it`s way is the word this helps students to develop some communication skills , and language the backbone of these skills ,1-      The research sample was identified in all age children ( 6-12 ), which c

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
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This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
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     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Financial Analysis in Investors Decisions ( Iraqi Stock Exchange )
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  The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
The role of Adipocytokines, Vitamin D, and C in Colorectal Cancer
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Colorectal cancer is the world's 3rd most frequent malignant neoplasm and the 4th most common cancer in Iraq. Leptin and Adiponectin are two major Adipocytokines produced by adipose cells that have opposite effects on the formation of colorectal tumors. Leptin induces tumor growth and metastasis, whereas Adiponectin inhibits it. 1,25-Dihydroxyvitamin D controls and limits cancer cell proliferation, differentiation, and survival. Vitamin C deficiency, on the other hand, has been regularly detected in cancer tissues and has potent anti-cancer properties. The purpose of this study was to look at the biochemical role of circulatory Adipocytokine levels (Adiponectin and Leptin) as well as the anti-cancer potentials of Vi

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Shaqra University's Role in Building the Mental Image of the Kingdom's Vision 2030 among Its Students
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The study problem is about the role of Shaqra University in building the mental image of the Kingdom’s 2030 vision among its female students. The study aims to examine the university’s role in providing information about the Kingdom’s 2030 vision, its role in shaping the vision’s image, the university’s role in the behavioral aspect of the vision, along with studying the extent of differences in answers of the sample individuals towards the study themes attributed to the personal variables. The researcher adopted the descriptive survey method. A sample of (1399) female students was used to achieve the study objectives. The results showed that university’s role in building the mental image of the Kingdom’s 2030 vision, among

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
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This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

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