The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

AASAH Enass J Waheed, Shatha MH Obaid, Research Journal of Pharmaceutical, Biological and Chemical Sciences, 2019 - Cited by 5

  The study was aimed to isolate and identify endophytic fungi from myrtle (Mrtus communis) leaves and study their extracellular enzymes activity. Results revealed isolation of 99 species or ioslated of endophytic fungi obtained from 500 leaves fragment, which represented colonization frequency (CF) of 20.4%. Those fungi were related to 23 species or isolates, Aspergilli were dominated over all species (11 species) with CF 14%. Moreover A. niger and A. flavus showed the higtest CF values over all. Other isolated fungi were related to the genera: Penicillium spp., Cladosporium sp., Cunninghamella sp., Derchslera sp., Alternaria sp. Paecilomyces sp. and sterile fungi (mycelia sterilia). Extracelluar enzymes activity showed varation in

The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorat

      Sequences spaces  , m  ,  p  have called quasi-Sobolev spaces were  introduced   by Jawad . K. Al-Delfi in 2013  [1]. In this  paper , we deal with notion of  quasi-inner product  space  by using concept of  quasi-normed  space which is generalized  to normed space and given a  relationship  between  pre-Hilbert space and a  quasi-inner product space with important  results   and   examples.  Completeness properties in quasi-inner   product space gives  us  concept of  quasi-Hilbert space .  We show  that ,  not  all  quasi-Sobolev spa

The study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ

The study aimed to identify self –affirmation degree, tendency degree toward perfection, awareness degree of creativity among fine arts institutions students, and the significant correlation between self -affirmation and its tendency toward perfection, and the awareness of creativity among fine arts institutions students. To achieve these objectives, the author had constructed two scales: one to measure self –affirmation among the sample based on “Lang& Jakobowski theory” (Lang& Jakobowski, 1973) that consisted of (54) item divided into two parts: qualitative and situational. The other scale is to measure the tendency toward perfection depend on (flett & Hewitt, 1991) that composed of (46) item divided into two sectio