The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution to achieving an efficient system for the General Commission of Taxes (GCT), fulfil the requirements of the tax reform and identify shortcomings in these indicators, and determine the role of internal control in the GCT to achieve the aspirations of the FBSA to raise the efficiency of tax work performance. The aim of the research stems from the knowledge of the role of the FBSA in evaluating the performance to raise the efficiency of the internal control system and the tax administration in general, as well as find out how to use modern and possible methods and techniques in the control process over tax procedures, and research importance shows the role of the FBSA in evaluating the tax administration performance. The internal control is considered of the fundamental foundations of management's performance and this is an important and indispensable stage of the tax collection mechanism as a whole, being the cornerstones of the tax system and these could be the cause of achieving the desired economy, and that the use of an efficient system for control with a scientific manner that increases the effectiveness of management's performance.
ان الهدف من هذا البحث هو التعرف على أثر انموذج التفكير النشط في تحصيل طلاب الصف الثاني المتوسط لمادة العلوم و تفـكيرهم البصري. تكونت عينة البحث من (58) طالباً، يتوزعون بين مجموعتين احدهما تجريبية و اخرى ضابطة. تم اعداد اداتين مقننتين احداهما لقياس التحصيل والاخرى لقياس التفــكير البصري، وبعد تطبيق تجربة البحث والحصول على البيانات، التي تمت معالجتها احصائيا باستخدام البرنامج الاحصائي(SPSS)؛ كشفت النتائج عن تفوق
... Show MoreThat God Almighty coast with good things to eat and permitted smug, which did not like Muharram, and the Almighty said: Eat well and do good.
The Prophet peace be upon him if making him some of his friends food and preen it on as it was their situation at the time and then called him an answer to that, and most people prefer to eat and drink on the other other sanctuary Kalmbus and the audio and others
تحيا الأمم بتراثها فهو الأساس الذي تنطلق منهُ، وما من أمة إلاّ ولها تراث، وهو سر حياتها وديمومتها ، فالأمة العربية الأسلامية لها تراث تليد التي تشرفت بحمل أقدس رسالة سماوية وأكملها لأمم الأرض، فكانت نبراساً أهتدت به البشرية حتى انتشلتها من واقعها المريض إلى أرغد عيش وأقوم خلق وأنبل نفس .
ملخص الدراسة
سعت الدراسة تعرف اثراستعمال الأنموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الأول المتوسط بالإجابة عن السؤال "ما اثر استعمال الأنموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الأول المتوسط" ولتحقيق هدف الدراسة وضعت الفرضية الصفرية "لايوجد فرق ذو دلالة إحصائية عند مستوى الدلالة (0.05) بين متوسطي درجات طلاب المجموعة التجريبية الذين يدرسون المادة المقرر
The idea of the research at first was to find out about the rare occurrence, which is the occurrence of a violation in the same madhhab and between two Shafi’i scholars such as Al-Amadi and Ibn Al-Subki. The scholarly had some brief and then moved on to the fundamentalist violations that occurred between them in the syllabus of the hearing within the chapter on analogy exclusively. The diffuse division (within the sounding and division) of the observer and the debates, or is it confined to the beholder without the debates, Imam Al-Amadi sees the inadmissibility of analogy with the reasons, while Imam Ibn Al-Subki argues that it is permissible, and Imam Al-Amdi sees that the widespread division is an argument for the observer (Muj
... Show MoreThis research aims to investigate the impact of a training program for teachers of chemistry according to the strategies for both sides of the brain together in academic achievement for their students, the sample consisted of a 12 teachers of both genders who are teaching chemistry for the students of the fifth scientific secondary schools of the General Directorate for the Education in Garmiyan/Sulaymaniyah governorate, Iraqi Kurdistan region, where five teachers of them randomly selected to involve the training program, and seven teachers did not participate in the proposed training program, where a sample of students was selected for each group of teachers about 147 male and female students for teachers of the experiment
... Show MoreÖzet
Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaĢan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir Ģekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri‟nde ilk kez karĢımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati‟t Türk‟te geniĢ yer bulmuĢtur. Dilin anlatım ve kullanım imkânlarını geliĢtiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyiĢte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaĢmıĢ sözler halinde bulunurlar. Bu çalıĢmada, Türk halk edebiyatında atas
يهدف البحث الحالي إلى معرفة اثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية، اختارت الباحثة طلبة المرحلة الثانية في قسم اللغة الكردية بكلية التربية ابن رشد، للعام الدراسي
(2008-2009) ميدان لتطبيق تجربتها.
تألفت عينة الدراسة من (48) طالبا وطالبة، تم توزيعها عشوائيا إلى مجموعتين، مجموعة ضابطة (درست بالطريقة الاعتيادية) تألفت من (23) طالبا وطالبة ومجموعة تجريبية (درست بطريقة الت
مشكلة البحث :
تعد الادارة الجامعية عاملا مهما واساسيا في اكمال البناء المعرفي لشخصية الطالب الجامعي لما يمثله من قدرة على قيادة العملية التربوية والتعليمية والوصول بها الى تحقيق اهدافها . وطالما كانت هذه الادارة ممثلة ابتداء من رئاسات الاقسام ووصولا الى اعلى الهرم الاداري في الجامعة مهمة في تحقيق الاهداف العلمية والتربوية فان اختيار الاشخاص للقيام بمهامها تاخذ جانبا كبيرا ومهما وذلك للاثر
... Show Morethe study of social phenomena in this direction is, the sign of deviousness to the segments of the circumstance with their conditions and circumstances, then pointed to the uniforms that they were adorned by the tortillas as well as shirt Safaf from good linen soft and touched the country and the good and others.