تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإير

It is not necessary to that any speakers can speak more than a language but the are coming from many origins to concern linguistics search that had  began with an introduction and explanation  to them that the language is still as words  dictionaries on it (a tool for the transfer of ideas). It is basically a tool of the movement. The meaning

The civil war in Seralion is considered as complex model of internal
conflicts in Africa because link to crises have relation to political, economical ,
social and cultural conditions, which were infected by disability and paralysis
in function performance, and what have effect on Seralion's relation
internationally or regionally.
In this research discussed three parts, the first is the factors of rise civil
war in Seralion , the second indicated the effected determiners in civil war in
Seralion , the third shown the factors of put end to civil war in Seralion .
The research concluded to significant reality that civil war in Seralion had
strategic effects on regional or international relations .

The theme of the individual in Islamic Economics is one of the important topics to demonstrate an established fact , that the Islamic economy may discriminate in granting individual full rights , which guarantees a safe living reassuring

Praise be to Allah, Lord of the Worlds, and peace and blessings be upon our Lord and Beloved Muhammad and his family and companions.
The altruistic submission of the other human himself in matters of the world satisfactory to God Almighty with his need and does not come out limit want and destruction. The approach of the Koran in the income creation altruism education for the individual curriculum that includes types of altruism, including Mahmoud and vilified. Ether world life on the hereafter is a vilified type and its consequences are sterile on the existing in the world and in the hereafter a serious consequence, which is special Madiat. On the principle and preference of the doctrine over the doctrine, the Koran has been interest

جاء تقسيم البحث على ثلاثة مباحث رئيسة يسبقها تمهيد وتعقبها خاتمة ، وتناول المبحث الواحد مطالب متسلسلة بالأرقام ، ثم قائمة بمصادر البحث ومراجعه. تناول التمهيد نظرة تاريخية للأعيان عند الأقوام ، ولاسيما عند العرب في الجاهلية، وتعريف المصطلحات التي تشكل عنوان البحث تناول المبحث الأول ، وعنوانه (الأعيان في الديانة اليهودية) ، عدد تلك الأعياد، شرح الأسباب الموجبة لكل عيد ، وتاريخ الاحتفال به وأسلوبه؛ وغير ذلك مم

The research talked about one of the important social subject that care public so cities which is .
This subject deals with three subdivisions papers :-
The first one deals with the reasons of unemployment mentioned the definition of it in addition to make a comparison between it and inertia . then talked specially about unemployment that had got in our wounded country become of wars in it .
It had a branch talked about in Islamic society .
The second one deals with the negative results of unemployment specially economic , moral and social with their roles in spreading negative phenomenon in our society as terrorist , stolen … etc …
The third one deals with the ways of reducing unemployment and trying to limit it , tha

To learn about the importance of ethics in different historical eras have to be identified first on the roots of this concept and return to the origins of language and the statement connotations Home as a morality single won Position good in the literature of the Arabic language , and beliefs of the monotheistic religions that see the majority it had on moral grounds .
The name of the morality of the natural qualities of a human being , or the name of human nature itself , and morality , plural ( created) is the name of the inner configuration of this man , but Valkhalq put against the word of creation - which is the name of this human form evolving .
In the opinion of other references that word ( ethics ) but they are collecting f

I often read in Islamic jurisprudence in all chapters as much as possible from divine success, time and health, and everything I read in any of the chapters of jurisprudence, I see divine light, eternal wisdom, and a constitution that does not accept error and alteration, as I looked at the great jurisprudential treasures and this enormous wealth, A person finds in himself helplessness in front of this law, how clear, easy, and accurate it is, and it contains permanent good for man, as it is a religion of mercy, benevolence, and goodness, and among these chapters of jurisprudence is the jurisprudence of the commandment. Of the reasons, in the will, the person has had the opportunity to make up for what he missed of doing good that a pers