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
أثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات
The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi
... Show MoreProblems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)
Abstract
One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).
We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi
... Show MoreThe research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.
We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model
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Abstract
The Classical Normal Linear Regression Model Based on Several hypotheses, one of them is Heteroscedasticity as it is known that the wing of least squares method (OLS), under the existence of these two problems make the estimators, lose their desirable properties, in addition the statistical inference becomes unaccepted table. According that we put tow alternative, the first one is (Generalized Least Square) Which is denoted by (GLS), and the second alternative is to (Robust covariance matrix estimation) the estimated parameters method(OLS), and that the way (GLS) method neat and certified, if the capabilities (Efficient) and the statistical inference Thread on the basis of an acceptable
... Show MoreThe performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:
Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin
... Show More This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented
the bank sect for any country is very important because its represent a major nerve to feed a verity economic and finance activities .development any state measure by development banking sets and its represent important factor to investors attract . and because important of this subject ,teen accounting rule is a specialized for it .its related by Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit by auditing and accounting standard consul in republic of Iraq.in date 10/28/1998. &
... Show MoreThe present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.
The study has come with
... Show MoreThis paper deals with social responsibility visible to the media and the role they play in spreading the culture of environmental protection, and make research on a sample of the University of Baghdad consisting students from 150 students, male and female were distributed questionnaire form on the sample to obtain the required information has been questionnaire included axes distributed questions achieve the objectives of the search, and after the form data were analyzed using statistical program spss results show that the visual media and its role in spreading the culture of environmental protection form averages arithmetic high, indicating a rise in the influence of th
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