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إستراتيجية الرقابة في العراق
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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
Mon Mar 25 2019
Journal Name
Al-academy
The Effectiveness of the Symbol in Iraqi Monodrama Texts: محمد علي ابراهيم
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This research studies the effectiveness of the symbol in the Iraqi monodrama texts. The methodological framework is devoted to the research problem and the need for conducting it, its importance, the purpose of research, and the definition of the most important terms. The research problem dealt with the concept of the effectiveness of the symbol, the monodrama, and the working levels of the symbol in the monodrama texts of the author, in addition to the disclosure of the artistic vision embodied by the playwright in the use of the symbol within the literary product, as well as the development of the creative process. The research problem was defined by the following question: How effective is the symbol in the Iraqi Monodrama texts?
T

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Publication Date
Thu Dec 22 2022
Journal Name
Fine Art Journal
Spatial relationships and their impact on monumental sculptures (arab capitals as a model)
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The current research deals with spatial relations as a tool to link urban landmarks in a homogeneous composition with monumental sculptures, by identifying these landmarks and the extent of their impact on them, which constitutes an urgent need to evaluate the appropriate place and its effects on them, so that this analytical study is a critical approach adopted in artistic studies of monumental models in Arabcapitals .The current research came in four chapters, the first chapter of which dealt with the research problem, its importance and the need for it, then its objectives that were determined in revealing the spatial relations and their impact on

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
Nabi'nin şiirinin Türk edebiyatındaki şiirsel canlılığı
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Türklerin İslam dini ve kültürünü benimsedikten sonra,Anadolu'da Arap ve özellikle Fars Edebiyatlarını örnek alarak oluşturdukları yazılı edebiyattır. Bu dönemin şairleri(ozanları) şiirlerini divan adı verilen kitaplarda topladıkları için söz konusu edebiyata da Divan Edebiyatı denilmiştir.Özellikle,medreseden yetişen aydın sanatçı ve yazarların saray ve çevresinde oluşturdukları bir edebiyat geleneği olduğu için, Havas(Yüksek Zümre) edebiyatı,Saray edebiyatı, Klasik Türk edebiyatı gibi adlarla da anılmaktadır.Divan edebiyatı sözünün 1900'den sonra ortaya çıktığı sanılmakta ve ilk defa kimin kullandığı bilinmemektedir.

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Publication Date
Tue Nov 25 2025
Journal Name
Journal Of Administration And Economics
مؤشرات مقترحة لتقييم الاستدامة المالية في الجامعات الحكومية العراقية
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Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Variation of The Designing in decorative the Calligraphic authorization: حسـين علي يونــس
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Formed a decoration element Tzeigna important holidays linear, since regulating mechanism of vocabulary and formative elements Btnoatha through activation design with space linear in order to add value expressionistic, and achieve career goals and aesthetic, has promised these diversities and one of the finest artistic achievements that excelled the designer patterned through expertise and skill in the output of the design artwork beautiful image to fit with the importance degree in the field of calligraphy and set the rules, and was questionably basic research problem is the following:
What are the variations in the design of linear motifs Vacations?
In order to solve these problems and to reach the desired outcomes research ai

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Overlap of Visions between the Scenographer and the Director in the Theatrical Show
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After the spread of the function of the scenographer in the modern theater, his vision has become present in most of the theatrical works and because the director is the master of the work and the owner of the vision that appears in front of the audience, the overlap between the visions of each of them was required. This research is an attempt to detect the overlap and disengagement in the work of each of them.
The research is divided into a methodological framework that included the research problem, importance, limits, and purpose, and then the definition of terms. In the theoretical framework, the research dealt with two theoretical sections that pave the way for raising ideas related to this subject: the first section (scenography

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Purposes of Thinking in the Light of the Holy Qur’an
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This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Occupational Stress among Doctors Work in Governmental Hospitals
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The current research aims to identify the occupational stresses of doctors who are working in governmental hospitals according to the variables of gender and career ranking. The researcher adopted a scale to measure the occupational stress of (1088) doctors (561 males and 527 females) working in governmental hospitals. The results have shown that doctors have a high level of professional stress, but there is no significant difference between doctors in terms of gender. However, there were significant differences in favor of novice residents.

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Publication Date
Fri Oct 11 2019
Journal Name
Journal Of The College Of Education For Women
Principles Adopted by Abu Ubaida in his book (metaphor of the Koran)
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Praise be to God, prayer and peace be upon the Messenger of Allah and after:

   The science of interpretation is related to the book of God Almighty; it is considered one of the most honorable sciences. It started with a long time ago. In the early days of Islam, the area of ​​the Islamic state expanded. The people entered the religion of Allah in groups. In the language, and people do not know more than the meanings of the Koran was the need to write in this scie234nce is strong, and perhaps the first of the thousand in the (meanings of the Koran) Abu Ubaida in his book (metaphor of the Koran), Abu Ubaida was affected by his specialization in Arabic science, Prominent on his book.

The second section wa

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
الحياة الحياة الفكرية في العتبة العلوية للمدة (2003- 2017)
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      The holy city of Najaf is a vital space that helps to bring people together within a particular context, thus strengthening intellectual communication, community participation and increasing opportunities to learn about different cultures

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