إن الاستخدام الفعال للأموال العامة يشكل احد الدعامات الأساسية من اجل حسن إدارة تلك الأموال و فعالية القرارات الصادرة عن السلطات المختصة ، و أن هذا الهدف لا يتحقق ما لم تكون الرقابة المالية ذات فعالية لكبح جماح حالات الفساد الإداري النظمي و تفشي ذلك في جهاز الدولة الإداري. لان ظاهرة الفساد الإداري تؤدي بجهاز الدولة الإداري إلى فقدان كيانه الموحد لصالح المنظومات الفاسدة رغم احتفاظه بكيانه الموحد شكليا، كما ت

اعفاء عقود تراخيص الملكية الصناعية من الحظر وفقا للقانون الامريكي و الاوربي

Humanity has Suffered Greatly from the Economic crisis and instability, Before the Emergence of the rule of the Capitalist System, However, the reaons were Different. But almost Completely Contradictory. At a time When the Causes of the Crisis was due to the time Factor is the product of failure of productie forces, Bears modern Crises resoled by the progress that is in the embrace of the abundance, and as far as lies in the nature and content of the capitalist system itselfas a system based on the creation of productive capacities in excess unable to accomplish through demand by the chaos of production based,  on the logic of the market on one hand, and the nature of the output and direction. On the other hand the relations

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

An experimental and theoretical analysis was conducted for simulation of open circuit cross flow heat
exchanger dynamics during flow reduction transient in their secondary loops. Finite difference
mathematical model was prepared to cover the heat transfer mechanism between the hot water in the
primary circuit and the cold water in the secondary circuit during transient course. This model takes under
consideration the effect of water heat up in the secondary circuit due to step reduction of its flow on the
physical and thermal properties linked to the parameters that are used for calculation of heat transfer
coefficients on both sides of their tubes. Computer program was prepared for calculation purposes which
cover a

In this paper, we characterize the percolation condition for a continuum secondary cognitive radio network under the SINR model. We show that the well-established condition for continuum percolation does not hold true in the SINR regime. Thus, we find the condition under which a cognitive radio network percolates. We argue that due to the SINR requirements of the secondaries along with the interference tolerance of the primaries, not all the deployed secondary nodes necessarily contribute towards the percolation process- even though they might participate in the communication process. We model the invisibility of such nodes using the concept of Poisson thinning, both in the presence and absence of primaries. Invisibility occurs due to nodes

The current research aimed to study the effect of an exercise program on physical-kinetic intelligence and the skills of dribbling and shooting in basketball among female students. The research community was composed of 102 female students in the second stage of the Physical Education and Sports Sciences College for Girls of Baghdad University, in the academic year 2021-2022. A total of 40 female students were the sample of the study: 20 female students in the control group and 20 female students in the experimental group. After the implementation of the exercise program, there were significant improvements from pre-tests to post tests in the two groups (control and experimental groups), in physical-kinetic intelligenc