إن الاستخدام الفعال للأموال العامة يشكل احد الدعامات الأساسية من اجل حسن إدارة تلك الأموال و فعالية القرارات الصادرة عن السلطات المختصة ، و أن هذا الهدف لا يتحقق ما لم تكون الرقابة المالية ذات فعالية لكبح جماح حالات الفساد الإداري النظمي و تفشي ذلك في جهاز الدولة الإداري. لان ظاهرة الفساد الإداري تؤدي بجهاز الدولة الإداري إلى فقدان كيانه الموحد لصالح المنظومات الفاسدة رغم احتفاظه بكيانه الموحد شكليا، كما تختفي قواعد العمل الرسمية و تحل محلها قواعد و إجراءات عمل متعددة متضاربة تخدم أهداف المنظومات الفاسدة ، و ان معالجة ظواهر الفساد الاداري بعدما امتددت انشطة الدولة بشكل أوسع و خصوصا في القطاعين الاقتصادي و الاجتماعي ، فيجب ان تكون اجهزة الرقابة المالية فاعلة لتحقيق اهدافها و المتمثلة با لاستخدام الفعال و المناسب للاموال العامة و ايجاد ادارة سليمة للاموال و نشر المعلومات الى السلطات العامة والجمهور من خلال تقارير موضوعية.
The study aimed to identify the treatment of the press image of the Great Return Marches in the French international news agency AFP by knowing the most important issues, their direction and the degree of interest in them. The study belongs to the descriptive research, and used the survey method, within the context of the content analysis method, and the researcher relied on the content analysis form tool and the interview tool to collect data. The study population is represented in the photos published by the French News Agency about the Great Return Marches during the period (end of March / 2018 until the end of November / 2019. The researcher chose an intentional sample using the Complete Census method. The study material represented
... Show MorePyogenic granuloma is one of the inflammatory hyperplasia seen in the oral cavity. The
present study included 10 patients with pyogenic granuloma, involving 4 males and 6 females with 1:1.5
male to female ratio. Patient ages ranged from 5 to 85 years (mean, 30 years) and half of the lesions had
pedunculated base, with surface ulceration in 10% of cases. Treatment consisted of resection, using 810
nm diode lasers. Eight patients were anesthetized during the surgical operation by local infiltration of
anesthesia. Only three patients reported mild post-operative pain within the first 24 hours of the healing
period. During the surgical operation there was no significant bleeding so clear surgical field. There was
no blee
Pyogenic granuloma is one of the inflammatory hyperplasia seen in the oral cavity. The
present study included 10 patients with pyogenic granuloma, involving 4 males and 6 females with 1:1.5
male to female ratio. Patient ages ranged from 5 to 85 years (mean, 30 years) and half of the lesions had
pedunculated base, with surface ulceration in 10% of cases. Treatment consisted of resection, using 810
nm diode lasers. Eight patients were anesthetized during the surgical operation by local infiltration of
anesthesia. Only three patients reported mild post-operative pain within the first 24 hours of the healing
period. During the surgical operation there was no significant bleeding so clear surgical field. There was
no blee
Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts
Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o
... Show MoreTwo Schiff bases, namely, 3-(benzylidene amino) -2-thioxo-6-methyl 2,5-dihydropyrimidine-4(3H)-one (LS])and 3-(benzylidene amino)-6-methyl pyrimidine 4(3H, 5H)-dione(LA)as chelating ligands), were used to prepare some complexes of Cr(III), La(III), and Ce(III)] ions. Standard physico-chemical procedures including metal analysis M%, element microanalysis (C.H.N.S) , magnetic susceptibility, conductometric measurements, FT-IR and UV-visible Spectra were used to identify Metal (III) complexes and Schiff bases (LS) and (LA). According to findings, a [Cr(III) complex] showed six coordinated octahedral geometry, while [La(III), and Ce(III) complexes]were structured with coordination number seven. Schiff's bases a
... Show MoreAbstract :
The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud
... Show MoreObjectives: The study aims at assessing the parental treatment and aggressive behaviors among adolescents and to find out the association between parental treatment and aggressive behavior.
Methodology: A descriptive correlational design that is initiated for the period of January 1st to July 5th, 2021; The sample of the study includes 220 from the intermediate school male students in schools in the Karkh and Rusafa in Baghdad have ranged in age from (13-15) years, the researcher used the convenient sampling method (non-probability sample) in which the students were selected purposively. Parental Treatment Scal
... Show MoreThis research aimed at focusing on the importance of the preparation and execution of agricultural projects in Iraq. This research also focusing on the requirement for investment in various and integrated agricultural projects based on appropriate technical and economical basis.
The research demonstrated the following: specifying and preparation of the project, determining feasibility and principles, aspect outlines economical analysis, implementation stages and economical rate of return.
The research arrived at conclusions that the project ideas are determined by de
... Show MoreTurkey came back to the Middle East hardly after long disappearance
throughout its moderate regional policy, which put its in the middle of the
events it reverse its place throughout the regional references in the region,
the way of coming back was too difficult and hard, the internal Turkish
troubles and inhibitors coming together with the maintenance bonds that
forms great complex barrier.
But the great Turkish foreign policy represented by the foreign minister
Ahmed David Oghlu, can successfully pass these problems and as a result it
withdraw turkey both geographical and political to its neighbor after long
period of disappear, it new regional policies cancel the old impressions that
was still in the mind