This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of government accounting system applied in terms of outputs which do not meet the needs of government reports and financial statements for users over the use of available resources in the economic development and processing of financial and administrative corruption and to reflect on the proper use of available resources. Although "GFS" system applied in full is an important financial tool of public financial management in hand toward the optimal use of available resources and about the implementation of government programs and activities that support economic development through improved financial performance by providing useful information that will help in pursuing government unit operations has therefore It recommended that researchers in need "GFS" system applied fully to the development of accounting and audit work environment through the replacement of financial reports and records prepared offline reports and records of accounting other fit with the "GFS" system, which is more reflective and clearer financial position and financial performance of the unit by providing more information relevant and useful to meet as much as possible the needs of different users of information and private auditors to track unity government operations and evaluate its financial performance.
Blockchain has garnered the most attention as the most important new technology that supports recent digital transactions via e-government. The most critical challenge for public e-government systems is reducing bureaucracy and increasing the efficiency and performance of administrative processes in these systems since blockchain technology can play a role in a decentralized environment and execute a high level of security transactions and transparency. So, the main objectives of this work are to survey different proposed models for e-government system architecture based on blockchain technology implementation and how these models are validated. This work studies and analyzes some research trends focused on blockchain
... Show MoreWeb testing is very important method for users and developers because it gives the ability to detect errors in applications and check their quality to perform services to users performance abilities, user interface, security and other different types of web testing that may occur in web application. This paper focuses on a major branch of the performance testing, which is called the load testing. Load testing depends on an important elements called request time and response time. From these elements, it can be decided if the performance time of a web application is good or not. In the experimental results, the load testing applied on the website (http://ihcoedu.uobaghdad.edu.iq) the main home page and all the science departments pages. In t
... Show MoreThe search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.
The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification ( ISO 14004 ). The research problem assimilated by these questions:
- What is the level or organization in thinking of environmental system according to ISO 14004 .
- What are the requirements used in researched factor
The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa
... Show MoreIn this paper, experimental study has been done for temperature distribution in space conditioned with Ventilation Hollow Core Slab (TermoDeck) system. The experiments were carried out on a model room with dimensions of (1m 1.2m 1m) that was built according to a suitable scale factor of (1/4). The temperature distributions was measured by 59 thermocouples fixed in several locations in the test room. Two cases were considered in this work, the first one during unoccupied period at night time (without external load) and the other at day period with external load of 800W/m2 according to solar heat gain calculations during summer season in Iraq. All results confirm the use of TermoDeck system for ventilation and cooling/heat
... Show MoreThe objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number
... Show MoreGeographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste
... Show MoreThe first thing that comes to mind is the highly important question of whether there were some effects of human behavior and its fluctuations on the theories of the efficient market and the contemporary investment portfolio. According to what has been said by the proponents of these two theories; when the optimal return is realized, the efficiency of the market is achieved in terms of perfect information on prices and risk that supposed to be predetermined in a rational way.
he other question that imposed here is “at what time people should be rational in their investments in the security markets ?”. This means that investors are rational for their efforts devoted to utility maximization, which are p
... Show MoreObjective: The study aims to determine the effectiveness of the continuing nursing education
program on nursing staffs knowledge in kidney transplantation unit and to find out the relationship
between nursing staffs knowledge and demographic characteristics (age, gender, education level, and
years of experiences in kidney transplantation unit).
Methodology: A quasiexperemental design (One-group Pretest - Posttest design) was carried out in
kidney transplantation units at Baghdad Teaching Hospitals, from December 2011 to July 2012. A nonprobability
(purposive sample) of (16) nurses were selected from kidney transplant units at Baghdad
teaching hospitals, the choice was based on the study criteria. The data were collec
A characteristic study of a passively Q-switched diode pumped solid state laser system is presented in this work. For laser a comparison study for the theoretically calculated results with a simulation results using a software which calculates the Q-switched solid state laser parameters was such as energy, peak power and pulse width were performed. There was a good agreement between our theoretical calculations and the simulation values.