That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the search of the subject of the study of contemporary Governmental Accounting Concept, And most important functions and characteristics. The tells us that included the concept of the electronic government elements and their impact on the development of the organizations, the third tells us that the applied aspects and test the hypothesis Search. The research found that electronic systems had an expected impact on the pillars of the government accounting information system; this is necessary requirement to build a framework that corresponds to that system. The research recommended that the government accountant should be qualified to support theoretical advocacy and the practical need to move towards an electronic government accounting information system.
The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of stand
... Show MoreThe educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically t
... Show MoreWalter Lippmann, speaking about man, says : ” Gradually he makes for himself a trustworthy picture inside his head of the world beyond his reach. “. This means that the picture, whether it was good or bad, it doesn’t happen for nothing, but rather for intentional purposes. Some orientalists make their judgements even before getting to the place concerned with the study.
The mental image is one of the most misused terminology, although the world today has become the world of image, it witnessed the disappearance of the theories that used to consider the media as a reflective mirror for society, also it was confirmed that the media creates what varies from reality and sometimes completely different from reality. The image of
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This study was carried out to measure the percentage of heavy metals pollution in the water of the Diyala river and to measure the percentage of contamination of these elements in the leafy vegetables grown on both sides of the Diyala river, which are irrigated by the contaminated river water (celery, radish, lepidium, green onions, beta vulgaris subsp, and malva). Laboratory analysis was achieved to measure the ratio of heavy element contamination (Pb, Fe, Ni, Cd, Zn and Cr) using flame atomic absorption spectrophotometer during the summer months of July and August for the year 2017. The study showed that the elements of zinc, chromium, nickel and cadmium were high concentrations and exceeded. The maximum concentration of these
... Show MoreThe study aims to identify the degree of implementation of the coronavirus prevention standards (covid-19) in the kingdom of Saudi Arabia and compare it with the families of intellectual disabilities. The study population consisted of all families residing in the Kingdom of Saudi Arabia. To achieve the objectives of the research, the analytical descriptive approach was employed. The study sample consisted of (372) families, among them (84) families with intellectual disabilities, and (288) families without intellectual disabilities. They were chosen from the Saudi community according to what is available for collection in a simple random way, using the standard criteria for the prevention of coronavirus (Covid- 19) Prepared by the resear
... Show Moreان بناء اية حضارة يمثل جهداً انسانياً يشترك فيه كل الافراد والمؤسسات ويستلزم حشد القدرات لاسيما النخبة التي توجه الجهود وتعمل على الاستخدام الامثل للموارد في اطار حركة منظمة للمجتمع تنتج وسائلها وتحقق اهدافها ، وان حركة التاريخ والواقع تظهر ان التدريسي الجامعي هو صفوة النخبة والجامعة هي بؤرة المعرفة المؤسسية . ( عبود 2008 : 12 ) &
... Show Moreمشكلة البحث
لقد تفاقمت مشكلة تلوث البيئة في السنوات الأخيرة من العقد الأخير والعقد الأول من القرنين العشرين والحادي والعشرين على التوالي بشكل يلفت النظر. إذ انتشر الاستعمال غير العقلاني للموارد الطبيعية من مياه ملوثة وسكن غير صحي وغير ملائم وسؤ التغذية وظروف الصحة العامة الرديئة وانتشار العوادم التي تحدثها المركبات والمولدات التي انتشرت في أحياء المدن العراقية لتزوي
... Show Moreكَشفت التنقيبات في مدن العراق القديم كالوركاء وماري عـن بقايا أبنية المدارس الموسيقية ( ) . وفي العصر السومري الحديث ( 2000 – 1950 ق. م. ) حُفِظ ما يؤيد وجود مواد المنهج الموسيقي النظري والعملي لعملية التعليم في مدرسة المعبد أو القصر الملكي ، إضافة لبعض اللقى الآثارية كآلات فخارية خاصة بالطفل ، والتي بوساطتها كان يتم تعليم الطفل في البيت ( ) . واحتلت الموسيقى مكانة هامة في حضارات الشرق المختلفة المُتزامنة مع حضارات و
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