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إستراتيجية الرقابة في العراق

تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإيرادات الحكومية على اختلاف أنواعها وتدقيق المهمات واللوازم الصناعية والتجارية والتقنيات والترفيعات، وكان يضم ملاكات وظيفية متواضعة تنسجم والحجم المتواضع للموازنة العراقية ، ومع تطور عمل الحكومة العراقية وتنامي حجم الإيرادات المتأتية من الموارد النفطية في أواخر الستينات، تم تأسيس ديوان الرقابة المالية بموجب القانون رقم (42) لسنة 1968، وعدّ هذا القانون حالة متطورة في مجال الرقابة المالية، إذ توسع في اختصاصاته ليشمل فضلاًُ إلى أعمال الرقابة على الإيرادات والنفقات العامة، على أعمال رقابة الأداء، وأعمال المحاسبة القانونية للمؤسسات الاقتصادية الحكومية، والشركات المختلطة، والجمعيات التعاونية، والنقابات والجمعيات المهنية، وقد دأبت الحكومة العراقية على إصدار قانون جديد للرقابة المالية كل عشر سنوات فقد أصدرت قانون رقم (194) لسنة 1980 ليتكيف وضع الرقابة المالية مع توجهات الحكومة نحو تشديد القبضة المركزية على الاقتصاد العراقي، وليمتد عمل الرقابة المالية ليشمل كل المرافق العامة والمختلطة، وفي بعض الأحيان شركات القطاع الخاص، وبما لا يتعارض مع اختصاص الجهة القضائية أو التنفيذية. وبعد الحملة التي قادها ديوان الرقابة المالية في عام 1985 لتقويم أداء المؤسسات وشركات القطاع الاشتراكي، وما أفرزته الحملة من مؤشرات سلبية لأداء تلك المؤسسات وما جرى بعدها من هيكلة للقطاع العام (الاشتراكي) وبيع العديد من الشركات والمعامل إلى القطاع المختلط والخاص، عندها شعرت الحكومة بخطورة وتدخلات الديوان المذكورة في عملها، قامت بتأليف لجنة في عام 1988 برئاسة طارق عزيز لوضع قانون جديد لديوان الرقابة المالية يحد من صلاحياته ونطاق عمله، وخصوصاً في مجال تقويم الأداء والاختصاص القضائي، لذلك صدر القانون رقم (6) لسنة 1990 الذي زاد من سطوة الحكومة وتحجيم دور الديوان المذكور في مجال رقابة الأداء في مجال المحاسبة والمساءلة للسلطة التنفيذية

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
اثر إستراتيجية شكل البيت الدائري في الأداء التعبيري لدى تلاميذ الصف الخامس الابتدائي

أجري هذا البحث في العراق/محافظة ديالى، وهدف إلى تعرف أثر إستراتيجية شكل البيت الدائري في الاداء التعبيري لدى تلاميذ الصف الخامس الابتدائي,وبلغت عينة البحث(75) تلميذا بواقع (40) تلميذا في المجموعة التجريبية و(35)تلميذا في المجموعة الضابطة ، وأجرى الباحث بينهما تكافؤا في المتغيرات الآتية (العمر الزمني  محسوبا بالشهور، والتحصيل الدراسي للأبوين ، ودرجات اللغة العربية للعام الدراسي السابق واستعمل الباحث أداة م

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The Effect of a Suggested Translation Strategy on ESP Learners’ Achievement in Translation

In spite of the disappearing of a clear uniform textbook for teaching ESP at different departments and different colleges in both scientific and humanistic studies, the practitioners at those departments and colleges have to teach translation as one of the important requirements to pass the English language exam. The lack of defined translation activities is a noticeable problem therefore; the problem of teaching translation is diagnosed in that the students lack the ability to comprehend the text in English language and other translation knowledge and skills.

The study aims to suggest a translation strategy and then find out the effect of the translation strategy on ESP learners’ achievement in translation. A sample of 50 stud

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
The aesthetic formation of metaphor Textual reading in the office of Majd al-Din al-Nashabi (D. 656 A.H)

وظَّفَ الشاعرُ مجد الدين النُّشَّابي الصورة الاستعارية التي شكلت سمةً جمالية بارزة من سماتِ التشكيل الشعري عنده, وأحد المكونات الأساسية في بنية قصائده الشعرية وهي جوهر الإبداع ومحط التذوق عند المتلقي, إذ يشكل الشاعر صوره الاستعارية المتنوعة متولدة من خياله وعواطفه ومتوافقة مع الموضوع لتصبح الصورة  الاستعارية ركنًّا من أركان التشكيل الفني الشعري عند الشاعر .

والتصوير الاستعاري له القدرة بالتشكيل ا

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Effect of Active Learning Strategy on Mathematical Concepts Acquisition in Mathematics for Fourth Grade Primary

Learn new methods of teaching mathematics contribute to raising the level of pupils to acquire mathematical concepts primary stage
Attempt advancement in the level of mathematics teaching for the better through the use of modern teaching strategies. The research aims at the progress in the acquisition of mathematical concepts schoolgirls after subjecting the fourth grade to teach in active learning strategies, the number of research sample (60) schoolgirl, by (30) schoolgirl experimental group and 30 pupils of the control group. Clear from the results shown the presence of a statistically significant difference between the acquisition of concepts of schoolgirls two groups (experimental and control) for the benefit of pupils of the exp

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)

Given 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

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

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Publication Date
Sat Aug 17 2019
Journal Name
Journal Of Legal Sciences
Control on judicial discretion of administrative judge

The control over discretion rests with the judgment of the judge who issues it. The court, which is competent to hear the appeal of the judgment, shall examine the judgment and examine it for its validity, including all parts of the sentence and its aspects; The tools that the judge works to reach the conclusion he has reached in the judgment, including. However, the court's control, ie, the court of law, is not absolute. In essence, it does not apply to the legal aspect without the factual aspect, and this does not mean that the court does not consider the factual aspect at all. Rather, it does not mean that the court of law does not take the substance of the truth. By the judge to reach the reality and does not specialize in the origin

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Crossref
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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Crucial File Selection Strategy (CFSS) for Enhanced Download Response Time in Cloud Replication Environments

Cloud Computing is a mass platform to serve high volume data from multi-devices and numerous technologies. Cloud tenants have a high demand to access their data faster without any disruptions. Therefore, cloud providers are struggling to ensure every individual data is secured and always accessible. Hence, an appropriate replication strategy capable of selecting essential data is required in cloud replication environments as the solution. This paper proposed a Crucial File Selection Strategy (CFSS) to address poor response time in a cloud replication environment. A cloud simulator called CloudSim is used to conduct the necessary experiments, and results are presented to evidence the enhancement on replication performance. The obtained an

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of differentiation strategy on achieve competitive advantage: survey comparison between the companies maintenance service

Is to obtain competitive advantage legitimate objective pursued by all organizations to achieve, because they live today in environments of rapid change and dynamic in order to meet the demands of the customer changing as well as intense competition between the organizations, which requires them to get the location of competitive markets in order to do this will remain to do the building and strengthening competitive advantage to be able to achieve, but that this feature is not easy and is not only through the identification and use of a successful strategy for a competitive standard and then manage it successfully. Hence the research problem of determining the sources of differentiation strategy and its impact on the dimensions of compe

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Crossref
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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Impact of the Constructive Scientific Stations Strategy on Achievement and Mind Habits for The Fourth Scientific students in biology

The study aimed at ideutifying the impact of scieutific skills in strategy and liabits of mind amony stueuts in tenth grade . The study demanded to choose a sampie that coutaiun (42) student of the fourth grade of the secondary school who were dirided into tow groups , the first is experimental studied according to scieutific skill strategy , and the other controlling , studied according to the  usualway . An achievement test  has been taken that adopted  staudard for mind skills as research tools that are applid after ascertaining  sincerity proved at the end of the experiment .The study has reached to the conclusion that there are statistically significant differnces in farour of the experiment group in both

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