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.
الحديث عن محمد بن إسحاق النديم حديث عن عالم جليل كان له فضل تصنيف سفر خالد من أسفار المعرفة و العلم و سجل ضم عناوين ما أنتجته الأمة العربية الإسلامية في وقت عزها و مجدها و سطوع كوكبها في سماء الدنيا ، فجاء هذا الكتاب جامعا نافعا في بابه .
The book of Alphendidad is considered as an important part of the holy book of
Avesta in the Zoroastrian religion. It is a religious and urbanization book that consists of a
number of chapters dealing with the creation. The book includes 22 chapters, mostly edited
as a dialogue between Ahuaramzda the god of goodness and his prophet Zoroaster. The
biggest chapter deals with the rules of purification of vices of the devil and dismissing it of
the places around, hence it is the book of law of Zoroastrian about the important animals,
birds , insects, and reptiles and their categorization according to their creation; creatures of
the spirit of goodness and creatures of the spirit of evilness.
Some of these creatures ar
Federal Russia remains the central player in the space of post-Soviet Union,
particularly in the regions of Middle Asia and the Caucasus , which set standard for
the local transformations of the two regions.
The Russian concern continued about the shift of power in the
world, as long as Russia is concerned with limiting the action of the United States
in the area in which Russia sees as vital area to its national interests. Russia's
nationalists play a main role in reviving Russia's influence in Middle Asia as a vital
area and the natural ally of Russia, but without resorting to the old ways of using
the threat of military force.
The idea of the return of Russia as a superpower in the global arena in
Middle
Language is an important means through which one can construct one's social world. Accordingly, the way we view ourselves and the world is basically formed by language use whereby identities, relations, and values are constructed and maintained. Most discourse analysts consider narrative not only the locus of construction and enactment of identity, but also a distinguished genre for its analysis.The present study is concerned with how identity can poetically be informed, hence exploring the way black poets use language when reflecting their identity and culture. The poem, right on: white america by the black American poetess Sonia Sanchez, is chosen to be analyzed based on Simpson's stylistic model (2004). In this model, the ana
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أولاً : مشكلة البحث :
أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.
ومن هذه الأساليب الحديثة العصف الذهني بوصفها من اكثر الطرق التي قد تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا
... Show MoreOur dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm
... Show MoreDramatic wonders at children's theatre shows Search summary The importance of the current study is to present an important concept, from the point of view of those interested in the field of literature and the theater of the child, namely (miraculous) because it represents an innate tendency immersed in the child's mind, and therefore it is easy to impress him when attracting him with a text and a presentation addressed to him, to achieve the aesthetic and intellectual vision, so the problem of research was in the following question: (dramatic wonders in children's theater performances) and the importance of research lies in the importance of the importance of the role of wonder for dramatic discourse in children's theatre performances,
... Show MoreThe Rwandan author of comfort chests and verse pleasure of the most important historians of the Seljuks in the sixth century AH / twelfth century and belongs to the mostly ethnic scientists family has won favor with the Sultans of the Seljuks until he became the most famous Markhém is his main source of research sources with respect to the political and social history the Seljuks and the relationship of the Seljuk sultans of the Abbasid caliphs in Baghdad.
The book included the history of the Seljuks from the time of statehood in the fifth century AH / atheist century AD until the death of the Sultan Tgrl bin Arslan year 590 AH / 1193 AD and then shed Akhawarzmeyen, and touched the author at the end of the book in separate chapters t
This study aimed to investigate the relationship between narcissistic
personality and altruistic behavior for a subject of (307) gifted high schools
students, including (139)male and (168) female students ,both the scale of
narcissistic personality and the scale of altruistic behavior (Hameed ,2002) were
checked for its validity and reliability ,and both the level of narcissism and the
level of altruism for the students were measured in compare to the medium average
and approved to be statistically significant at (0.05) level.
Results showed that there were no significant differences in the altruistic
behavior between males and females ,results showed significant differences in
narcissism levels between males a
The body concept in the human sciences received significant attention through study and investigation, and has been dealt with by many studies, yet this research is an attempt to reveal the body transformations and its concept in the visualized picture (drawing field) in general and in the drawings of the artist Muhammed Mehraddin in specific. Therefore, the approach of the body, philosophically and technically, in this field has its nature and specificity in revealing the structures and relations in employing the body as a visual, spatially and temporally indicator through the drawing fields of the artist Muhammed Mehraddin, assuming that the body, for the artist's works, constitutes a cultural, artistic performance focus in his a
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