The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

Urban Development refers to many topics such as: increased population density, city size, and individual’s production, distribution of technology and the growth of commercial, industrial and service professions. Such development is linked to the coordination of social and cultural trends in order to achieve social progress and economical prosperity. Knowledge as a topic now is known as intellectual capital wich led to upgrae the concept of urban development to be extended into many fields of knowledge, for example, cultural, social and human development to move the level of community culture into a new better standard.

The research adopted the urban transformation based on knowledge as an important factor in gr

The research aimed to investigate the level of Organizational Cynicism and Job Engagement of Government Schools teachers in Al Zubair district. To achieve this research was conducted on a random sample of (66) items. The statistical package for social sciences (SPSS) was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and the research results showed there is a significant impact to teacher's in the schools of the research sample between Organizational cynicism and Job  Engagement             

The present study aimed at identifying the level of psychological alienation and motivation of achievement among the incoming teachers in the schools of Dhofar Governorate in the Sultanate of Oman a well as to explore the correlation relationship between psychological alienation and motivation of achievement. The sample of the study consisted of (238) expatriated teachers from Al- Dhofar Governorate in Oman who were selected randomly. The psychological alienation scale and the motivation of achievement scale for teachers were used by researchers and were conducted electronically by google forms. The data were processed statistically using the Statistical Package for Social Sciences (SPSS). The results showed that the level of psy

The research is a vision of the future of industry in Iraq, so it is may be outside the ceiling of the capabilities of the Iraqi economy, and therefore it is exaggerated. Therefore, future plans must be applicable through the availability of capabilities. Everyone knows that the financial and administrative corruption and mismanagement of resources are the main cause of the inefficiency of the industrial sector, and the failure to exercise its real role in achieving economic development.; as well as the political situation and the dominance of parties and their insistence on addressing positions that have a strong relationship in managing the economic sector that has a significant impact on drawing the economic map in its current

This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying  modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the mod

Microfibers released by synthetic clothes have a significant negative effect on the environment. Several solutions have been proposed and evaluated for their effectiveness, but studies have failed to address the human-centered aspects of these products. In this research, the possibilities and needs from a consumer perspective for a new filtering system for domestic washing machines were examined. First, a quantitative (questionnaire) and a qualitative (interviews and observations) exploration were done to understand the desired requirements from a user perspective. Next, the acceptance of various existing solutions for microfiber catching was investigated. To verify these requirements, a new concept was designed and evaluated with a

The current research aims to investigate the effect of a specimen of Daniel in the acquisition of concepts for the Arabic language curricula material to the students of the third phase of the Faculty of Basic Education Department of Arabic Language. The sample consists of (93) applications and a student of (47) students in the Division (A), which represents the experimental group which studied the use of a specimen of Daniel, and (46) students in the Division (B), which represents the control group, which studied the traditional way. The subject of unified two groups, which subjects the Arabic language curricula which includes six chapters.
The duration of the experiment is a full semester. The researchers also prepared a tool for mea

This study aimed to reveal the stage for teachers of basic training needs from the perspective of workers in Mafraq Governorate, through a survey of a sample of counselors look at the Ajloun area schools reached (58) counselors.
To achieve the objective of the study was constructed questionnaire where they are finalized (18) items distributed on two dimensions (professional needs, performance requirements) and after confirmation of the validity and reliability have been applied to the sample where the results showed that training needs were high, both on a professional or per formative level .
The results also showed no statistically significant differences in the areas of tool due to gender, educational qualification. The study co

اتضح لنا ما تقدم ان ما يسمى بالتنمية البشرية المستدامة لا تعدو تكون غير سياسة لتحشيد واستقطاب القوى المضادة للتقدم وتحويلها الى جيش موغل في منافعه بعد تشريكه بجرائم الامبريالية وتوظيفه ضد شعبه بإسم التنمية، وبإسم قلب لسلم الاولاويات، وتحريف تاريخ التقدم والتطور الذي لم يبني عرشه لا بتقديم الرعاية الانتاجية، الاقتصادية على الرعاية الاجتماعية، طيلة حقبة زمنية تجاوزت الاربعة قرون. ولما كان عصياً قلب ال