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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 Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
International variables and their impact on the flow of foreign direct investment in Gulf Cooperation Council (GCC)
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Abstract:

The six Arab Gulf states (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) play a vital role, especially with its geographical location and natural  resources (oil and gas) as well as other cultural and civilizational elements, in achieving  global economic balance and more specifically global energy security, naturally  because of  these countries have a comparative advantage in the field of fossil energy (oil and gas), thus this sector becomes more attractive for local and international investments alike. Being  the energy sector a leader sector in the economic development process, and the basic factor to achieve savings and financial surpluses in thes

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measure the cost of the service in the insurance sector: A study for the Department of Insurance auto / / National Insurance Company
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Insurance is one of effective high-impact activities in the economic and social aspects of development and that the insurance companies after the creation of stability, balance and support other sectors. The insurance of financial institutions with economic and social importance has an impact on the development and help shoulder the burden of risk and distribution. And measuring Indicators of service and cost her help in evaluating the performance and activity of insurance, and the study of sectors needed by society, institutions and individuals and development of the company. Covering all aspects of life and activity. In this study will focus on the insurance sector in the field of car accidents and so plentiful and their problems and d

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Linguistic correction To some modern narrators In the book (Reforming the error of the modernists) For the Orator (d. 388 AH)
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Il semble que Khattabi était un linguiste, avec un endroit linguistique pour comprendre les textes de conversations et des mots étranges en particulier. Langue, et chacun avait ses arguments et ses preuves. Ses corrections incluaient la mélodie dans les mouvements, telle qu'une dilution plus serrée, la dilution de l'agitateur, le remplacement d'un autre mouvement, ou une autre rotation des mouvements, et le changement de structure morphologique du mot qui en résultait, ainsi que l'alerte sur les conséquences des lettres, Certaines de ces erreurs sont dues à la langue, et certaines sont considérées comme un type de déformation ou de fausse représentation connue de certains spécialistes, ce qui constitue un précédent louable

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Peaceful settlement as a means of preventing tax: An applied research in the General Commission for Taxation evasion
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The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
The mechanism of addition and subtraction in the industrial product and its relation to employment pressure: بـــان محمد شـاكر الطائي
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The Significance of this research comes as a result of the development occurring in various life fields including the field of technical and technological development in the domain of industrial products which are in direct touch with the receiver, and because the study of deletion and addition mechanism didn't Find the Scientific space through researches and Studies. On this basis , the aim of this study is defining the forms of deletion and addition mechanism in designing the industrial product in a way that fits the functional presser . As to the limitations of this study, they involve examples of readymade Turkish House furniture, which is available in Iraqi local markets in Baghdad city 2013. The study included four chapters. The fi

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of students' knowledge about environmental health in College of Health and Medical Technology: A Cross-Sectional study
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Objective: the aim of this study is to determine the level of students' knowledge about the environmental health.
Methodology: The cross-sectional study was conducted at the College of Health and Medical Technology in Baghdad
city during the period from 1st march till 1st of July 2012. Data was collected by self-recording of a previously designed
questionnaire to obtain socio-demographic information such as (age, gender, department, year of grade).
Results: The highest rate of students were in the 2nd year followed by the 3rd year, highest rate of students had low
level of knowledge followed by intermediate level of knowledge, while lowest rate of students on had high level of
knowledge .Females had higher level of know

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Imams al-Imam al-Bazazi (AH827) in his book al-Fatawi al-Bazazi issues purity is a model
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The study included three topics, the definition of the personality of Imam al-Bazazi, his scientific biography, his elders, his writings, his students and his death, selected issues of his weightiness related to purity, and the Imam al-Bazazi is Muhammad ibn Muhammad ibnShihabibn Yusuf, known in al-Kardari al-Hanafi al-Balzazi. The other doctrines, the author relied in his book on the sources of the previous scholars of the Hanafis, and make them the basis in his book, the author did not adopt the definitions of language and terminology, and rarely mention the evidence Shariah adopted by scientists in their opinions, and limited to mention only opinions, In front of the first issue spotlessly water user, and the second issue that sleep l

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The effects of Internet use on university’s students: “A Study on a Sample of Jordanian University’s students "
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The effects of Internet use on university’s students:The effects of Internet use on university’s students:“A Study on a Sample of Jordanian University’s students "This survey aims to identify the most important effects of Internet use on Jordanian public and private universities’ students by monitoring and analyzing a set of indicators that show the quality of the effects on specific fields such as  cultural, social, psychological, moral and political effects .To achieve these goals, the study attempts to answer the following questions:1.   What are the effects of Internet’s use on students?2. What is   the relationship between the effects and demographic variables such as  gender, age, family size an

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Reasons for Partial Compliance and Non-compliance to the Routine Childhood Vaccination Schedule in Al-Karkh District
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Abstract

      Objective (s): To evaluate reasons for partial compliance and non-compliance to the

                              routine childhood vaccination schedule in Al-Karkh district 

Methodology: Descriptive study , using the evaluation approach, is carried throughout the present study to determine the reasons for the Routine Childhood Vaccination at  health care sectors and primary health care centers at  Al-Karkh District in Baghdad City, Convenient, non-probability, sample of (90) mother who are recruited from health care sectors at Al-Karkh District in Baghdad City. All mothers, who ha

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Art as a therapy to relieve symptoms of Attention Deficit/Hyperactivity Disorder (ADHD), in children
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The aim of the present study is to evaluate the effectiveness of using Art as therapy to reduce the symptoms of Attention Deficit Hyper Activity Disorder (ADHD), in primary school children.
A clinical approach was used to test the validity of the hypothesis of our study, conducted on two second and fourth-year primary school pupils from Algiers, aged 7 and 9 years respectively.
In addition to the clinical observation and interview, we made use of the "Conners" scale for a (pre and post intervention) ADHD assessment, consisting of a combination of Art media in the form of mosaic works on purposely prepared panels. After 10 therapy sessions, results revealed the effectiveness of Art therapy in reducing ADHD in primary education

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