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Proposed framework for governance of municipal institutions to restrain of fraud: بحث تطبيقي في المؤسسات البلدية لمحافظة بابل
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The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activation of the internal control system. The researchers reached a number of conclusions. There is a clear weakness in the internal control systems of municipal institutions, with penetration by management and staff. Notably the strengthening of internal control systems to reduce fraud and large manipulation of municipal institutions and adopt the proposed framework for the governance of municipal institutions, which helps in achieving the goals and the development of municipal services providedextent of its contribution to the preservation of the environment from pollution, to reduce the spread of diseases and control them, and the need to adopt health and sustainable development indicators to measure progress, in the provision of health services and stand on the obstacles to achieving development and get closer to achieving development goals when developing plans and strategies and financial resources.

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Strategic orientation and its reflection on the Learning organization: Survey study of a sample of Makers decision the Iraqi Ministry of Communications
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The current research focuses on the extent to which the strategic orientation(entrepreneurial orientation, customer orientation, technology orientation, learning orientation, and investment orientation) affects the learning organization (building common vision, systemic thinking, personal dominance, mental models, team learning)The first hypothesis to test the connection relation between research variables and The second hypothesis was to test the relationship between these variables. In order to ascertain the validity of the hypotheses, the research was based on a questionnaire questionnaire prepared according to a number of In addition to building a fifth sub-variable for the strategic orientation (investment orientation) based

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Publication Date
Wed Feb 01 2012
Journal Name
Journal Of Physical Education
Standard degrees for tests results to some physical abilities and defense rebound for tall players in basketball school
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The test considers from important methods and tools when we using the evaluation because it is a basic role in diagnosis & classification & motive & selection &guiding &prediction and the problem was formatted in some questions like ( what is physical variables that tall players needs n the game and effect on the game ? what is the tests that measures these variables also the defense rebound variable and is there a references standard specialized in that ?) , the aims of research represented by knowing to some physical abilities for tall players in basketball school and their tests and putting new tests to measure defense rebound to one player and tow tall players also limiting the standards degrees ( modified un following method ) to resul

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Using the international standard for Training (ISO-10015) to Improve the Quality of the Control Activity – A Survey Study at the Federal Board of Supreme Audit.
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The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: The impact of voluntary corporate disclosure on tax planning
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The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Perceived organizational support and impact on high performance Analytical research in the colleges of the University of Baghdad
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     The research tagged (Perceived Organizational Support in High Performance) deals with identifying the extent of the impact of perceived organizational support as an explanatory variable on high performance as a response variable for the purpose of reaching appropriate mechanisms that enable colleges of the University of Baghdad to exploit the perceived organizational support in achieving the required high performance and pursuit of its goals. The researcher relied on the descriptive and analytical approach in carrying out the research. An intentional sample was selected and reached (70) persons from the higher leadership of the colleges represented by (deans, assistants deans, heads of departments) that r

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Sport Sciences
The effect of using the McCarthy model according to cognitive style (rigid- flexibility) in learning some skills in artistic gymnastics for women
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The aim of the research is to identify the cognitive method (rigidity flexibility) of third-stage students in the collage of Physical Education and Sports Sciences at The University of Baghdad, as well as to recognize the impact of using the McCarthy model in learning some of skills in gymnastics, as well as to identify the best groups in learning skills, the experimental curriculum was used to design equal groups with pre test and post test and the research community was identified by third-stage students in academic year (2020-2021), the subject was randomly selected two divisions after which the measure of cognitive method was distributed to the sample, so the subject (32) students were distributed in four groups, and which the pre te

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Land use change in Baghdad City and assessment of the Jadriyah and Umm Al- Khanazeer Island Important Bird Area (IBA) from 1984 to 2020
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Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Minimum Spanning Tree Algorithm for Skin Cancer Image Object Detection
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This paper proposes a new method Object Detection in Skin Cancer Image, the minimum
spanning tree Detection descriptor (MST). This ObjectDetection descriptor builds on the
structure of the minimum spanning tree constructed on the targettraining set of Skin Cancer
Images only. The Skin Cancer Image Detection of test objects relies on their distances to the
closest edge of thattree. Our experimentsshow that the Minimum Spanning Tree (MST) performs
especially well in case of Fogginessimage problems and in highNoisespaces for Skin Cancer
Image.
The proposed method of Object Detection Skin Cancer Image wasimplemented and tested on
different Skin Cancer Images. We obtained very good results . The experiment showed that

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Publication Date
Fri Dec 01 2023
Journal Name
مجلة العلوم السياسية
الوعي المجتمعي و دوره في بناء الدولة العربية : رؤية فكرية
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لا يخفى على الجميع من ان الفرد العربي يعاني من ضعف الوعي بالذات الوعي السياسي ، مما جعل الدولة و اهمية وجودها و المحافظة على مؤسساتها ليست ضمن اهتماماته مما جعل الباحثين يتساءلون عن امكانية  تعزيزه و مدى تأثير ذلك على مستقبل بناء الدولة العربية المعاصرة  ، لذلك حاولت الدراسة تناول موضوع الوعي المجتمعي وأثره في بناء الدولة من خلال رؤية فكرية واضحة المعالم، مزجت بين ما هو اجتماعي وسياسي لتحديد مفهوم الوعي

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Publication Date
Mon May 06 2019
Journal Name
Journal Of Physical Education
تاثير استخدام UDJAL_VOR DRILLS في تطوير مظاهر الانتباه لدى الملاكمين
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يمثل المنعكس الدهليزي العيني Vestibulo-Ocular Reflex (VOR) احد الاجهزة المهمة لحفظ التوازن فضلا عن اهميته في التاثير مظاهر الانتباه لدى الملاكمين اذ يحتاج الملاكمون الى اداء حركات متعددة في الراس مع اشتراط تثبت النظر نحو المنافس، ومن اجل تطوير المنعكس الدهليزي العيني استخدم الباحثان نموذج تدريبي يتمثل في مربع بخطوط طولية وعرضية وقطرية يحرك فيها الملاكم راسه مع تثبيت النظر في المركز، وبعد تنفيذ التدريبات على النموذ

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