Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the achievement of goals. through This research will be highlighting the serious consequences And the negative effects generated by administrative and financial corruption in the health institution. In view of this The research The research included four axes (research methodology, the concept of financial and administrative corruption, the concept of health control, conclusions and recommendations).
The increase in economic institutions, commercial companies and international trade operations among them across countries and in most countries of the world and the inadequacy of their national laws and national judiciary to settle the disputes arising from them between the parties led to the tendency of legal thought to search for specialized, appropriate and quick tools to decide on them, so international commercial arbitration came In the first place for the settlement of those disputes, especially those that arose within the framework of international trade relations.
As a result, the demand for arbitration, especially international commercial, has increased, while other problems have emerged with it, namely, deceit of oppon
... Show Moreكنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.
وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.
واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث
... Show Moreيهدف هذا البحث الى بيان مفهوم محاسبة التحوط والمعاملات بالعملة الاجنبية والمشاكل الناجمة عن التعامل بها وتسليط الضوء على القواعد المحاسبية المحلية والدولية المتعلقة بمحاسبة التحوط للحد من مخاطر التقلبات في اسعار صرف العملة التي تتعرض لها الوحدات من خلال جعل الابلاغ المالي للوحدات المحلية بالتوافق مع المعايير الدولية للإبلاغ المالي ولإنجاز هذا الهدف تم اختيار عينة من الوحدات الاقتصادية الع
... Show MoreAbstract
The study is the product of an on-line session with Oregon University. It aims
at developing the students’ attitudes toward using computers in learning to get the
advantages of CALL and autonomous learning. The researcher has depended on a
one-group design of a pre-scale and post-scale to measure the effect due to exposure
to computer using.
المالكي، فاطمة عبد مالح مطر ونور حاتم رضا وأسيل ناجي فهد. 2017. تصميم و تصنيع جهاز لقياس القدرة الحركية البصرية لحركة الطعن بسلاح الشيش. مجلة دراسات و بحوث التربية الرياضية،مج. 2017، ع. 53.
This research deals with parameters estimation methods for the intensity function of non homogeneous poisson processes , it aims to estimate parameters of this function throughout three methods which are maximum likelihood method , moment method and shurnkage method using simulation method.
In order to achive the best method, several assumed values for parameters of intensity function have been adopted using sample size of
(14, 25, 50, 100) .Results of estimation showed that the estimation over the estimation method , of maximum likelihood and moment .
This estimation gain the least mean of squares error for the above samples .
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... Show MoreElectromyography (EMG) is being explored for evaluating muscle activity. For gait analysis, EMG needs to be small, lightweight, portable device, and with low power consumption. The proposed superficial EMG (sEMG) system is aimed to be used in rehabilitation centers and biomechanics laboratories for gait analysis in Iraq.
The system is built using MyoWare, which is controlled by using STM32F100 microcontroller. The sEMG signal is transferred via Bluetooth to the computer (about 30m range) for further processing. MATLAB is used for sEMG signal conditioning. The overall system cost (without computer) is about $80. The proposed system is validated using wired NORAXON EMG using the mean root mean squared metho
... Show MoreThe importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).
Abstract
Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation. The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi
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