The present study aims to assess environmental pollution using the resistivity method and geological logging technique over a municipal dumpsite of Ijagun Ijebu Ode, underlain by the Afowo Formation within the Dahomey Basin southwestern Nigeria. Forty vertical electrical resistivity soundings stations and six 2D electrical resistivity imaging profiles using Schlumberger and Wenner array respectively with maximum spread-length of 40m at each sounding and profile length of 60 m and 120 m and one borehole log were carried out. Three geoelectrical layers were obtained in the control area, their resistivity values with their corresponding depth of sediment materials is 126 Ωm – 724 Ωm at depth range 0.9 m – 1.1 m (topsoil), 6

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

The research aims to investigate the relationship and impact of e-governance as an independent variable in achieving creative performance as a dependent variable. These variables have been studied in the Directorate of Passports Affairs, and seek to come up with a set of recommendations that help in promoting e-governance in the researched organization, and the researcher adopted the descriptive-analytical approach, included The sample (122) of the total (194) individuals distributed in several administrative levels (officers, associates, and administrative staff). By adopting the questionnaire, which included (49) paragraphs as the main tool for the collection of data and information, as well as personal interviews and field obs

This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

This research revolves around the study of sports press coverage to the third African Youth Games that took place in Algeria from 19 to 28 July 2018. The games featured approximately 3000 athletes from 54 countries who competed in 27 sports. Five sports were qualified for the Youth Olympic Games in Argentina. The aim of this study was to analyze the content of the Algerian newspaper Ennahar El-Djadid by focusing on the discussions of various sports activities during the event. Thus, the descriptive approach and content analysis method were adopted for this research. They were used to highlight the newspaper's interest in this sports phenomenon. The chosen study samples were ten issue numbers of Ennahar El-Djadid newspaper

Marketing plays a role in the transfer of consumer desires through research, studies and satisfy the needs process, and with the technical development has evolved and marketing departments in the world of commerce has made great strides since the expansion of the trade deal, especially in light of spread of the Internet and the culture of use where he became a lot as individuals or institutions are dealings via electronic shopping . In all cases, we find that the consumer is important party, and that the legal rules did not leave the shopping process or contracting E without protection and I've dealt with so many studies through the civil protection for the consumer in electronic contracts legally with an analytical study of the

This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s

The aim of this study was to making an analytical study in some kinematics variables in (200) meter breaststroke swimming to first ranking in championship 2003 – Spanish. The swimming in our country still suffering from several obstruction with retarded it’s development for the better since the investigators observe the insufficiency of swimming in our country to any analytical study for the international champions, this led to no specific and scientific discovering to these advanced levels as the estimation of the value of performance from the Iraqi coaches dependent on personality observation dependent on their opinion without referring to the specific and scientific diction. The investigators dependent on several kinematics variables