Preferred Language
Articles
/
jpgiafs-159
Internal audit of spending units and its impact on the efficiency of the federal budget
...Show More Authors

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose of the research to highlight the role Which is played by the internal audit and the reflection of this role on the effectiveness of the budget through the stages of the budget resulting in positive results in the implementation of the most important conclusions lack of a role of internal control in the process of preparation and preparation, despite the text of the Ministry of Finance on the contribution of the Internal Audit Department and the rest of the sections concerned and not The most important recommendations were the need to adopt standards and scientific or practical foundations when preparing budget estimates, increasing the independence of internal control and expanding its activity, and not limited to routine work to cover all events. Including participation in the preparation and audit of budget estimates.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Study the Effect of Cold Plasma on the Nonlinear Properties of Polymeric Membranes Rod Amine (R3Go)
...Show More Authors

The nonlinear optical properties for polymeric (PMMA) doping with dye Rhodmine (R3Go) has been studied .The samples are prepared by normal polymerization method with concentrations of 5x10-5mol/l and a thickness of 272.5µm.

                         Plasma effect was studied on samples prepared before and after exposure to the Nd: YAG laser for three times 5, 10 and 15 minutes. Z-Scan technique is used to determine the nonlinear optical properties such as; refractive index (n2) and the coefficient of nonlinear absorption (β). It was found that the nonlinear properties is change by increasi

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Physics
Study the Effect of Dielectric Barrier Discharge (DBD) Plasma on the Decomposition of Volatile Organic Compounds
...Show More Authors

Recently, research has focused on non-thermal plasma (NTP) technologies as a way to remove volatile organic compounds from the air stream, due to its distinctive qualities, which include a quick reaction at room temperature. In this work, the properties of the plasma generated by the dielectric barrier discharge (DBD) system and by a glass insulator were studied. Plasma was generated at different voltages (3, 4, 6, 7, 8 kV ) with a fixed distance between the electrodes of 5 mm, and a constant argon gas flow rate of (2.5) I/min. DBD plasma emission spectra were recorded for each voltage. The Boltzmann plot method was used to calculate the electron temperature in the plasma ( ), and the Stark expansion method was used to calculate the elec

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Linguistic and Conceptual Equivalence of Conner’s Revised Scales When Applied on a Sudanese Sample
...Show More Authors

This study investigates the Linguistic and Conceptual equivalence of Conner’s Revised Scales when applied on a Sudanese sample. Sudanese parents and teachers completed behavior-rating scales on a stratified sample of 200 children. These instruments were based on Conner’s parent -48 and teacher-28 questionnaires. Following a reliable translation into Sudanese Arabic the test-retest reliability of the items and the internal consistency of the original Conner’s' revised scales were explored. The associations between scale scores and between parents and teachers scores were also examined. Both instruments displayed good reliability and the original Conners scales had satisfactory internal consistency. The inter-correlation sugg

... Show More
View Publication Preview PDF
Publication Date
Mon May 27 2019
Journal Name
Al-academy
The Arabic Calligraphy Effectiveness and Implications in Industrial Products Design: صلاح نوري محمود
...Show More Authors

Arabic calligraphy has a special status as one of the most important oriental arts, which has been enhanced by the Islamic value. The Arabic fonts have been diverse in their classification into soft lines such as Diwani, thuluth and patch lines and others, and geometrical lines such as Kufic lines and their various types. The contemporary artist was also able to adapt the Arabic calligraphy of all kinds in the construction of the painting or line formations, especially after the development of the artistic digital techniques and computer software. Here comes the role of the industrial designer as being more in touch with the practical, technical and productive life, which requires great care in adapting the line formations of the Arabic

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Relatives marriage and its genetic effect on children
...Show More Authors

Marriage is a characteristic of the human race, as it is one of the oldest organization, asoldas human beign marrige is a legitimale relationsbip between male and female in the name of Allah "o mankind !Be dutiful to your lord, Who created you from a single person (Adam), and from him (Adam) He created his Wife (Eve), and from them both He created mang men and women
Marriage is a requirement of human life to ensure tle continuity and survival of the human species and established it in a legal, social and legitimate frame,according to certain criteria and conditions so that the individual earns psychological and social comfort in the name of Allah and Allah has made for you Azwaj ( mates or wives), sons and grand sons, and has bestowed

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Slums and its implication on security in Baghdad
...Show More Authors

The research team seeks to study the phenomena of random housing in Iraqi society in general and Baghdad city in particular by standing on the causes behind this phenomena and its relation with security situation in Baghdad. The researchers adopted a theoretical and practical framework. The main objective is to diagnose the risks caused by the escalation of slums in Baghdad city. 

View Publication Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Constants of blood money in the Koran   And its variables in the custom prevailing in Iraq
...Show More Authors

Praise be to Allah, the Lord of the Worlds.
          Because it has a prominent role in the life of the Muslim person in particular, and in the stability, security, and safety of society in general, I found it appropriate to participate even a little in solving some of the problems that arise in the nation, and that Adello Badawi in this important issue that concerns everyone without exception And that I show that there are constants in the Koran, from which the scholars of the Ummah derived their evidence on this subject, and that there have been variables have occurred in some Islamic societies, in the issue of blood money that deserves the victim and his family, has allocated talk

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Effect of Electrospinning Parameters on Morphological and Mechanical Properties of PAN-based Nanofibers Membrane
...Show More Authors

The electrospun nanofibers membranes (ENMs) have gained great attention due to their superior performance. However, the low mechanical strength of ENMs, such as the rigidity and low strength, limits their applications in many aspects which need adequate strength, such as water filtration. This work investigates the impact of electrospinning parameters on the properties of ENMs fabricated from polyacrylonitrile (PAN) solved in N, N-Dimethylformamide (DMF). The studied electrospinning parameters were polymer concentration, solution flow rate, collector rotating speed, and the distance between the needle and collector. The fabricated ENMs were characterized using scanning electron microscopy (SEM) to understand the surface morphology and es

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (4)
Scopus Crossref
Publication Date
Mon Jun 03 2024
Journal Name
International Journal Of Social Trends
Digital Literacy and Its Importance in the Modern Workforce
...Show More Authors

Digital literacy is crucial in the modern workforce, where technology plays an integral role in daily operations. This abstract explores the significance of digital literacy in enhancing productivity, efficiency, and competitiveness in the workplace. Digital literacy encompasses the ability to use and navigate digital tools and platforms effectively, including software, applications, and online communication tools. In today's digital age, employers increasingly value candidates with strong digital skills, as they are better equipped to adapt to rapidly evolving technologies. This abstract highlights the importance of digital literacy in empowering employees to perform tasks more efficiently, collaborate seamlessly, and innovate effecti

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The solar eclipse and its relation with higree months
...Show More Authors

The solar eclipse occurs at short time before the crescent birth moment when the moon near any one of moon orbit nodes It is important to determine the synchronic month which is used to find Higree date. The 'rules' of eclipses are: 

Y= ± 0.997  of Earth radius , the solar eclipse is central and 0.997 < |Y| < 1.026 the umbra cone touch the surface of the Earth, where Y is the least distance from the axis of the moon's shadow to the center of the Earth in units of the equatorial radius of the Earth.

A new model have been designed, depend on the horizontal coordinates of the sun, moon, the distances Earth-Moon (rm), Earth-sun (rs) and |Y| to determine the date and times of total solar eclipse and the geogra

... Show More
View Publication Preview PDF
Crossref