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 media: ((Providing people with the right news, audio information, and constant facts that help them form a correct opinion in an incident or a problem, this opinion gives an objective expression of the mentality of the audience, their trends and tendencies). The German scientist Autogroot defines it as "the objective expression of the mentality of the audience, their spirit, their tendencies, and their trends at the same time." Whereas for "Aristotle", (Language) is a specific verbal system created as a result of an agreement between the members of the human group somewhere )). It is a symbol of thought, and a difference between humans and animals. Pronunciation and thought for “Aristotle” are intertwined: without pro
... Show MoreAbstract
The Research "Surah At-Talaq between Commentators and Jurists" is summarized in the objectives of the Surah, clarifying the meanings of the verses of the rulings contained therein by mentioning the statements of the commentators, with mentioning the most acceptable of those meanings when a difference arises, explanation of the provisions of the Surah, with a statement of sayings of the four religious schools of Islamic jurisprudence, in summary, due to the narrowness of the place, and the most acceptable of them.
The research addresses (9) topics, which are: the objectives of Surah At-Talaq, prohibition of divorce during menstruation, testifying retract and divorce, irrevocably divo
... Show MoreOne of the issues that occupied the doctrinal mind and differed the attention of scientists is the question of (the quality of the composition of God), so each team of scientists went the doctrine that led him to his evidence.
I wanted through this research to stand on the truth of the matter according to what I reached after looking at the views of the people and their evidence and direct the dispute between scientists.
It was presented with an introduction that was an introduction to the issue, where it began with the introduction of the definition of attributes, and then began to define the composition and view the views of scientists and evidence, and then concluded it with a conclusion mentioning what I have reached.
summary of the research
The heart is the pine-shaped flesh on the left side of the chest. The moral gentleness in this flesh is called the home of perception, reason and understanding, as well as the place of desires and passions, so it turns between one desire and another between good and evil. As for its parts, it consists of four main parts called chambers, two rooms on the right As for the two chambers below, it is called the ventricle, the heart works regularly and accurately to pump blood and distribute it to all parts of the body and vital organs. And the Holy Quran divided the types of heart into two main types of healthy hearts, which are types (healthy, hidden, living....)
And the second type is sick hea
... Show MoreThe appropriateness of the verses and surahs of the Qur’an, and the connection of their structures, is one of the aspects of the miraculousness of the Holy Qur’an, and it is an honorable knowledge by which the intellect guesses, and by which the value of the one who says what he says is known, and this science was written to appear in the early fourth century AH.
The occasion makes the parts of speech entwined with each other, so that connection is strengthened, and the composition becomes the same as the case of a tight construction that is compatible with the parts.
The Holy Qur’an has adopted a unique approach in its presentation of issues, in contrast to all previous and subsequent approaches. Sometimes he mentions a part
Greek theatre and roman theatre don’t let for woman with working in the theatre such as writer , directing and acting theatre , so appear term women theatre in past sixty central because the woman feeling with iniquitousness in your life , so this search included several sections that include money parts . Part one is term theatre women. Part two causes show the women theatre. Part three jenouse women in writer, direction, and action in the world. Part four jenouse women in the Arab theatre. Part fife Iraqi woman jenouse in the theatre. Section tow includes analyses for once performance Iraqi theatre that include several women. This performance from editor and direction by kaseem – Muhammad, assistant in the direction montaha – rah
... Show MoreThis paper aims at presenting a comparison between objective and subjective tests . This paper attemptsto shed light on these two aspects of tests and make do a compression by using suitable techniques for objective and subjective tests .
The paper compares between the two techniques used by the objective and subjective tests respectively, the time and efforts required by each type, the extent to which each type can be reliable, and the skills each type is suitable to measure.
The paper shows that objective tests, on the contrary of the subjective ones, encourages guess> Objective tests are used to test specific areas of langua
... Show MoreThe problem of this research is:
What are the sustainable development goals that received the priority in the press addressing of the newspapers under study?
What are the journalistic arts adopted by these newspapers in addressing the sustainable development goals?
What are the journalistic sources that Arab newspapers depended on when addressing the sustainable development goals?
What are the geographic range the Arab newspapers adopted in addressing the sustainable development goals? The research is categorized into descriptive research, adopting the survey method, and using the content analysis method.
The sample of research was determined by the preparation of the Arabic newspapers (Al-
... Show MoreGiven the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis
... Show MoreRepresenting banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory