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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
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Developing strategic leadership practices in the light of transparency and organizational citizenship behavior - A field study of a sample of the staff of the Office of the Inspector General at the Iraqi Ministry of Culture
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Diversity the terms and practice the organizational filed with different concepts and environment, which Iraqi environment part from them. Some organizational in Iraqi environment leave its basic oriented to agreement with the leader desire, their fore this research focus tow basic variable (organizational citizenship behavior & transparence), we supposition which is dependent to explanation the response variable (strategic leadership). The results justification in part and not justification in another part. For example the organizational citizenship behavior effect on some parte of the strategic leadership. The transparence have faraway to fly from the relation with organizational citizenship behavior and strategic leadershi

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)
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The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management Representations Effect on Auditor Responsibility: Applied Research in a sample of Companies under Control and Audit of BSA and private sector auditing offices
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Role of IL-37 and Dectin-1 during Toxoplasmosis
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Toxoplasmosis is a parasitic infection that triggers immune cells to produce cytokines and inflammatory mediators that are responsible for abnormal or aborted immune responses. This study highlights the evaluation of the Dectin-1 receptor and cytokine IL-37 in the serum of 80 patients who had miscarried in the first trimester and were infected with toxoplasmosis, as well as 40 pregnant women in the first trimester who had a successful pregnancy (control groups). The serum was first screened for the T. gondii IgM and IgG antibodies by an enzyme-linked immunosorbent assay (ELISA) and then the serum levels of IL-37 and Dectin-1 were determined. The results showed that the serum level of Dectin-1 was significantly increased in anti-

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Developmental Leadership on Adaptive Performance- Analytical Research General Directorates of Education in Baghdad province
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The research aims to reveal the impact of developmental leadership in its dimensions (ideal model, interest in employees, inspiration and motivation) as an independent variable in achieving adaptive performance in its dimensions (Creative problem solving, learning and motivation, Training efforts, adaptability, work stress management, dealing with crises and emergencies) as a dependent variable, and the research aims to enhance the quality of developmental leadership in the research sample through this leadership style, which is a modern style and is still under research and study with a focus on the benefit of adaptive performance From a psychological and organizational research sample consisting of (106) respondents from the middle adm

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
The degree of using electronic educational alternatives in education from the teachers 'and female teachers' point of view Intermediate stage in southern border schools and its relationship to some variables
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The aim of the current research is to know the degree to which middle school teachers and female teachers in the southern border schools use electronic educational alternatives in the field of education from their point of view and its relationship to some variables, and to achieve this goal, a random sample of (200) teachers was selected in southern border schools, and a questionnaire was prepared to collect The data, as well as the descriptive approach was used to achieve this goal. T-test and analysis of variance were used for the statistical treatment. The results concluded that the educational courses provided to male and female teachers are not sufficient. It has also been concluded that the use of electronic educational alternativ

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
((The Mediator Role of Self Management on the RelationShip Between Work Stresses and Organizational Alienation))
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   The study aims to test the relationship of work pressure to its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable and its effect on organizational alienation by its dimensions (disability, lack of power, indifference, animosity, social isolation and self-alienation) (Restraint and confidence in negation, initiative, adaptation and living conscience) as a mediator variable, in some faculties of Baghdad University of Science (Medicine and Engineering) and Humanity (Education and Literature). The data was collected on the practical side, which was applied randomly (306) of the teachers and teachers of the colleges (56) items, which included the main research variables

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cancellation in the Life Insurance Policies and its Impact on the Financial Solvency of Insurance Companies: Applied Research in the Iraqi General Insurance Company
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This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
The Role of Television News Headlines in Attracting Viewers to News Bulletins: A Field Study from 01/01/2023 to 31/03/2023
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The objective of this study is to ascertain the pivotal role of headlines in captivating viewers' attention toward news bulletins. Additionally, it aims to explore the factors that contribute to the correlation between headlines and the public's acceptance or rejection of the meticulously crafted news articles presented through these bulletins. The study delves into the mechanisms employed in writing and editing headlines, focusing on their style, expert composition, and intriguing nature. These factors inevitably influence the level of acceptance and engagement of the viewership with the news articles disseminated via the news bulletins. Employing a descriptive methodology, the researcher distributed 200 question

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Information Technology In Enhancing Performance Evaluation And Responsibility Accounting (Empirical Study In Jordan Hotels )
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   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

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