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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
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Impact of Electronic Games on the Increase of School Dropout among Students in the Basic Stage in Jordan from their teachers’ Perspective
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The study aims to identify the impact of electronic games on increasing the dropout rate among students in the basic stage in Jordan from their teachers’ point of view. The study adopted a descriptive survey method. Its community consisted of all fe(male) teachers of the basic stage in public and private schools, (First Amman, Irbid, and special education in Zarqa and Amman). The electronic questionnaire was used as a tool for the study. The results have shown that the effect of electronic games on increasing the dropout rate among students in the basic stage in Jordan was high. Besides, there are statistically significant differences due to the gender variable for males. There are statistically significant differences due to the varia

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Publication Date
Sun Dec 12 2010
Journal Name
Journal Of Planner And Development
The stage of change and institution-building and its impact on the structure of housing policy in Iraq
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The research examines the reality of the housing sector in Iraq and the stage of change and institution-building, which is increasingly challenging to respond to development needs. The legal legislation in Iraq over the last five years indicates a significant shift towards decentralization, with powers and services being delegated from federal ministries to regional levels Localization and growth in cities and urban centers is an added factor that requires responses from local governments to strengthen the capacity of their institutions to engage in national policy debate at the re
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Publication Date
Mon Dec 26 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF THE CHEMICAL COMPONENTS OF WASTES PRESSED GRAPES A STUDY THE EFFECT OF THERMAL EXTRACTS TRANSACTIONS IN INHIBITING THE GROWT OF MICROORGANISMS.: ESTIMATION OF THE CHEMICAL COMPONENTS OF WASTES PRESSED GRAPES A STUDY THE EFFECT OF THERMAL EXTRACTS TRANSACTIONS IN INHIBITING THE GROWT OF MICROORGANISMS.
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The chemical composition of wastes of pressed grapes and found that the main components of wastes of pressed grapes, represented by the percentage of moisture was 6.47%, and the proportions are 3.71%. Either carbohydrates amounted to 85.77 %, either in fat models using petroleum ether Petroleum ether) was the increase of 0.27%. estimated the percentage of ash in the sampls was 3.78%, either fiber reached 69.47 %,, in addition to the test extracts towards the growth of seven types of bacteria, which included Bacillus subtilis, Bacillus cereus, Bacillus stearothermophilus, Escherishia coli, Staphylococcus aureus, Salmonella typhimurium and Pseudomonas fluorescens and yeast Candida albicans and Kluyveromyces marxianus, ( diffusion method ).

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Photo citation request in examples   Of ascetic poetry in the first Abbasid era
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Photo citation request in examples   Of ascetic poetry in the first Abbasid era

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
biofuels industry and impact on the development of the agricultural sector in developing countries
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Abstract

       Although the subject of biofuels industry is linked directly to the energy sector, but has links and numerous indirect effects, in particular effects on the environment and agriculture, this study (opportunities and challenges of biofuels industry and impact on the development of the agricultural sector in developing countries) a modest step to identify the industry in detail and identify the types of products and raw materials entering, then define or limit the positive and negative impacts of this industry in General and for specific products In particular, detailed, and then flip all those effects on the agricultural sector in developing countries can benef

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
The Expressionistic Features in the Drawings of Artist Abdul Razzaq Yasser: محمد فهمي عباس
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To understand what the arts in general, and plastic arts in particular, have to do, it is necessary to know how they perform, not only that, but also to know their history, which we should understand at least in general terms. Which in turn gives an image of the standards of taste prevailing in each age, and some of the social and historical relationship of each era, and the cultural expression of that era, which is shown in the arts. We need to understand that the arts of each stage, although different from each other, yet remain interrelated in what we see through the effects that appear through the succession of times, which creates certain artistic traditions, inherited by one generation after the other. The research in this field de

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Publication Date
Thu Jan 23 2020
Journal Name
Iraqi Journal Of Laser
Effect of High Energy Nd:Glass Laser on the Drilled in the 5052 AlMg Alloy
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This study presents the effect of laser energy on burning loss of magnesium from the holes' drilled in aluminum alloy 5052. High energy free running pulsed Nd:Glass laser of 300 µs pulse duration has been used to perform the experiments. The laser energy was varied from 1.0 to 8.0 Joules, The drilling processes have been carried out under atmospheric pressure and vacuum inside a specially designed chamber. Microhardness of the blind drilled holes has been investigated .The results indicated that the magnesium loss could be manipulated by adjusting the focusing conditions of the laser beam. Almost, the obtained holes were free of cracks with low taper and low sputter deposition. .The holes performed under atmospheric conditions have high

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
The Dominating Sign of the Space Structure in TV Drama: صادق كاظم عبد علي
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  The space constitutes a cornerstone of the creativity process since the emergence of arts and literature. Gaston Bachelard has a significant role in highlighting the importance of the place in his book entitled (Poetics of Space). Since then, the space, especially in the TV drama, is no longer a mere background indicating the location or the date of the event. Space inside these series has become an inseparable part of the artistic or dramatic fabric, that the visual scene started to formulate alongside the movement of the individuals in their language or accents that are specified inside the space as an incubator for the décor, clothes, makeup, accessories and lights in addition to the sound and musical effects. The lens angles

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Conditions The chromatography in the design the positions waiting passenger transport buses: مصعب حسن عبد
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running the requirement color important place in object of life activity both public and private, Fallon makes represents energy expressive and aesthetic in designing furniture street, especially (positions waiting buses passenger transport)which took looms large in attention receiver designer also, through civilized development and urban and change the city. Requirement, The positions of waiting progress jobs service and that would interact to produces Photos aesthetic Furniture for space street and understand receiver, affect the operation his life and the development of his environment and his psyche and culture of because they entity variable and sophisticated, impose on us to find foundations a design and conditions of chromatic esp

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Emotions conflict In Balzac’s novel The Father Goriot And Stendhal’s The Red and The Black
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Au XIXe siècle, avec l’excès de la passion, le roman français commence à avoir de nouvelles figures. Il tend à être un reflet de la pensée et de la passion. Stendhal et Balzac révèlent ainsi le conflit de l’âme et donnent à leur héros l’impression que tout est permis.

                Ces protagonistes doivent, d’une part, subir des fluctuations psychologiques, et d’autre part, ces héros doivent être capables de faire face aux rancunes et aux conflits destructeurs. Les personnages stendhaliens et balzaciens finissent par croire que leur combat ne portera pas ses fruits, parce que toute passion déséquilibrée mènera, soit à la fol

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