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The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna
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The subject of improving the performance of services provided by government institutions of the important topics at the present time because of their direct contact at the service of citizens and the increased importance of these units as a result of the diversity of activities performed by the so governments of the countries and their people made sure to pay attention to the good use of those allocated to those sectors of resources and spending in the service prescribed and manage the highest level of efficiency and effectiveness and monitor the proper management of the money used in those sectors and evaluate their performance through the Supreme Audit Institutions so that they can play their role oversight and contribute to the development and improve the performance of the entities subject to the supervision and evaluation of the efficiency and effectiveness of public services goals, but we find services provided by government institutions in Iraq in general and municipal institutions in Muthanna on a particular far from the aspirations of the citizens and to the low performance levels thus research focused on the role of the external audit to assess the efficiency and effectiveness of services provided, and that of the most important findings of the research declining revenue generated by circuit municipal and rely heavily on grants they receive from the Treasury and the province to cover its expenses as well as the municipalities of Muthanna, the cost of the system within which to determine the standard cost and compare it with the actual cost of services not available, so you must municipalities rely on self-financing.

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Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
The Leader: His Qualifications and Attributes in the Quranic Perspective in Light of Surat Al-Naml - An Objective Study
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Praise be to God, prayer and peace be upon the Messenger of Allah and after :
For the Holy Qur’an is the constitution of this nation, and it has included everything that the nation needs, and it has appropriate solutions for all the problems it faces, and for a long time the nation has its vision for the future, waiting for a leader who carries the concerns of this nation and proceeds towards progress and progress, so that it rises to the glory and glory. He brings it out from what it is today, from its deterioration in all levels.
The world has witnessed in recent decades the development of programs and curricula, and books have been prepared showing how to prepare leaders and their industry, and what programs they should adopt

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Ethnography and its Reflection in the Resonant LeadershipCase study at the University of Kufa
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ABSTRACT

The purpose of this research is to investigate the relationship between organizational ethnography and resonant leadership in the University of Kufa, importance of research includes rare of studies that investigated the relationship between organizational ethnography and resonant leadership. Moreover, it comes as an attempt to reduce or bridge the knowledge gap between the variables of the research. As well as try to put the right foundations and appropriate for industry leaders of various Iraqi organizations aimed at profit or service. Based on the random sampling, 450 questionnaires were distributed to employees at the University of Kufa. Only 392 questionnaires were returned. Out of which 104 questionnaires we

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of operational efficiency on some financial indicators according to the CAMEL model of banking financial stability: An applied research on a sample of Iraqi private banks for the period 2010-2020
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Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Difference in distribution of the labor force by occupation for Sulaymaniyah governorate residents for the year 2013
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The study aims to elucidation Difference distribution of the labor force by occupation in Sulaymaniyah governorate for the year 2013 by result field study to governorate and explain different Spatially for labor force by career. and The study reaches That Executive staff and Scribes and who join their high ratio from Total the labor force And the second Grade to Specialists and Technicians and who join their While Occupied career Production workers and who join their and Operators Transport Equipment and Engaged the third Grade from the total labor force and Continued Height in career Executive staff and who join their on the male labor force too . while Production workers in second Grade for male labor force , while the female labor for

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Publication Date
Mon Jun 09 2025
Journal Name
Al–bahith Al–a'alami
THE CONSTRUCTION OF NEWS TICKERS IN THE ARABIC CHANNELS: ) Al Arabiya TV - study of the case - 2007(
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While providing important news information, News tickers ( also called sliders or crawlers ) have become one of the methods used daily by satellite channels, because it’s almost a continuous news coverage and as it seems, it has become today an addition to the news world. Hence, satellite channels need to look for a mechanism to build news tickers in order to develop them even though they are still today not recognisable and in need of being classified in a radio or television art, and that is not easy. This research sheds light on the construction of the slider of a news satellite channel, which is important according to our modest convictions, as it can be the beginning of a long scientific research in a new field of study. The probl

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The effect of the significance of the Qur'anic context in the allocation of the year
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Acting on the Holy Qur’an by contemplating its meanings, stopping at its commands and prohibitions, and everything in it that guides us to truth and mercy. The Holy Qur’an includes it for various purposes in one verse, and there is no doubt that this is part of the perfection of this great book, and one of the sciences of the fundamentalists is the indication of the context, and it is a great science of high rank, and it is one of the most important things that lead to the correct understanding of the miraculous and decisive book of God Almighty, and one of the best meanings of the Qur’an It was not from the context of the verses, and from here it can be said that the indication of the context is one of the origins of deriving lega

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The use of metal in ancient Syria in the manufacture of jewelry (ornamental tools in the third and second millennium BC and the molds used in their manufacture)
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 This research sheds light on the use of metal in the manufacture of jewelry, which is represented by ornamental tools in the period between the third and second millennium BC, in addition to the most important molds used in their manufacture. Man has been interested in metals since early ages, and was able to make tools that he uses in his daily life, especially jewelry. And the Syrian people got acquainted with the types of minerals, their characteristics, and how to deal with them. Minerals played an effective and prominent role in the economy of ancient Syria. Trade with those countries and secure their roads.

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Power Sources in the Agricultural Tractor and the Developed Sprayer System on the Performance of the Electrical and Mechanical Sprayer System and some Performance Indicators of the Engine
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Abstract<p>An experiment was conducted to study the effect of the sprayer type according to the source of power and the size of the spray nozzle concerning the quality of the spray produced and fuel consumption.Two types of sprayers were used: a conventional boom sprayer (S1) and a modified (electrified) boom sprayer (S2), along with three sizes of the XR TeeJet 110 spray nozzle (N). The following technical performance indicators were examined: Density of coverage (drops/cm2) using ImageJ software, a 600dpi business card scanner, specifically the ScanShell 800N by CSSN, Inc, and water-sensitive paper (WSP), rate of spray nozzles discharge (ml/min), and fuel consumption (liters/hectare) using a c</p> ... Show More
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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The use of two indicators of market value-added and return on capital invested in measuring the performance of the Iraqi banking sector
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For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

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Publication Date
Fri May 03 2024
Journal Name
International Journal Of Economics And Finance Studies
THE CREDIT BUREAU SYSTEM'S ROLE IN ACHIEVING THE BANKING SOUNDNESS PRINCIPLE
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The regulatory authorities have implemented various standards to address the risks associated with credit facilities. One important aspect is the use of the Credit Bureau System (CBS), which plays a central role in ensuring banking soundness. Thus, the study seeks to explore the role of CBS in attaining banking soundness as a fundamental principle. The research sample consisted of three Iraqi banks spanning from 2010 to 2022. The research findings indicated that the implementation of CBS had a significant positive impact on achieving Banking Soundness (BS) rates in my bank. Furthermore, the asset quality index's value increased significantly, surpassing the standard value of 5%. It became evident that the banks needed to formulate a well-de

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