The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control procedures for investment projects from the other side, as well as the lack of treatment Local governments offenses installed in regulatory reports. The importance of this research of the importance of the role played by local governments and increasing the funds and projects managed by those governments in the implementation of the investment budget, which constitute a high proportion of the state budget allocations and the impact of such projects in the national economy the size of projects. The researcher sought to indicate the role and responsibility of external oversight bodies in monitoring the implementation of the investment budget for local governments projects so as to ensure the proper implementation of these projects, and to shed light on the state of confusion and lack of implementation of the investment budget for local governments and evaluate external oversight procedures on the process of implementation of those budget, and to study the possibility of the application of some mechanisms such as the application of auditing programs and submit periodic reports that lead to the lifting of the regulatory action to reduce the level of confusion and deficiencies in the work of local governments and reduce waste in public funds. Was based on research on assumptions integration of the work of foreign equipment and the use of effective monitoring and efficient in the implementation of the investment budget projects, and the commitment of local governments to address the observations and irregularities installed in regulatory reports help to improve the performance of those governments and reduce waste in public funds and contribute to the proper implementation of these projects and ensure usage Optimization of available resources and achieve economic and social development goals. The researcher reached a set of conclusions most important, the presence of investment financial plan based on scientific grounds will contribute well in achieving the goals and Todev funds for the purpose of the programs established, with the need for the availability of a number of necessary to measure the efficiency of the work of these programs are indicators, and the negative impact of the lack of attention to the reports prepared by regulators and weak accountability to the local government has led to complacency to provide answers and explanations necessary for those regulatory reporting procedures, and thus impacts on local government performance, and was the key recommendations, the need to adopt scientific bases studied in the development of the investment plan and determine the programs and objectives that a government unit seeks to achieve , with the need to develop the necessary performance measurement efficiency in the implementation of projects and programs of investment indicators, and the need for effective follow-up reports to regulators and take appropriate corrective action and to ensure non-recurrence of such violations in other projects.
Objective: The descriptive study was used to evaluate nursing staff performance in cardiac care units at teaching
and non teaching hospitals in kirkuk city: A comparative study.
Methodology: A descriptive study was used to evaluate nursing staff performance in cardiac care units. The study
was conducted from December 29th
, 2013 up to the 27th of Apr. 2014. A non-probability (purposive) sample of
(44) nurses who work in cardiac care unit at Azady teaching Hospital and Kirkuk general Hospital was evaluated by
a questionnaire which consisted of two parts; the first part is concerned with the demographic characteristics of
the nurses and the second part concerned Observation check list for evaluation nursing staff Perfo
This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar
... Show MoreNowadays, people's expression on the Internet is no longer limited to text, especially with the rise of the short video boom, leading to the emergence of a large number of modal data such as text, pictures, audio, and video. Compared to single mode data ,the multi-modal data always contains massive information. The mining process of multi-modal information can help computers to better understand human emotional characteristics. However, because the multi-modal data show obvious dynamic time series features, it is necessary to solve the dynamic correlation problem within a single mode and between different modes in the same application scene during the fusion process. To solve this problem, in this paper, a feature extraction framework of
... Show MoreObjective: Evaluation of women's knowledge about risk factors and early detection of breast cancer at
Ibn Rushd college of education in Baghdad University.
Methodology: The study sample included (184) women in the Ibn Rushd College / University of
Baghdad, whose age ranged between (17-58) years. Data were collected through a structured
questionnaire prepared by the National Cancer Research Center which were answered during a scientific
symposium about breast cancer. The score was calculated by correcting the results of the answer, giving
one score for each correct answer and then estimating the level of knowledge and inputting all data in a
statistical program.
Results: The results showed limited level of women's
Abstract
The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec
... Show MoreThe performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the
... Show MoreSummary:
This research revolves around the probing of those whom Ibn Hajar said, "He has a vision", its significance, and the ruling on the connection and transmission to it. The number of narrators reached fifty-one (51) narrators, among whom it was said, “He has a vision, whether it is definite or possibly. Some of them had a vision and companionship.”They are eleven (11) narrators, And among them were those who had visions and had no company, and their number was twenty-one (21) narrators, and among them were those who had no vision and nor company, and their number is nineteen (19) narrators.
As a result , whoever said about him “has a vision” and has companions, his hadith is connected, even i
Sorting and grading agricultural crops using manual sorting is a cumbersome and arduous process, in addition to the high costs and increased labor, as well as the low quality of sorting and grading compared to automatic sorting. the importance of deep learning, which includes the artificial neural network in prediction, also shows the importance of automated sorting in terms of efficiency, quality, and accuracy of sorting and grading. artificial neural network in predicting values and choosing what is good and suitable for agricultural crops, especially local lemons.