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Awareness of the regulatory and administrative leadership and its role in achieving the effectiveness of the internal control system and achieve fair accountability
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The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these resources in accordance with the specified in the state budget law targets as well as weak oversight awareness of the majority administrative leadership, adversely affecting the achievement of the effectiveness of internal control system in particular, and the objectives of government institutions in general. Find kicks off in search solution to the problems of proving the following two hypotheses:1.The creative approach to the adoption of administrative leaders in government institutions contribute to support the effectiveness of the internal control system in the fight against manifestations of the administrative and financial corruption and achieve the desired administrative reform in all areas of economic life.2.The acquisition of administrative leadership awareness oversight contributes to the effectiveness of the internal control system in achieving the best use of available resources in various government institutions.The researcher reached a set of conclusions including:1.lack of technical reference clearly defined legal and regulatory framework can be referenced in the issues facing the audit and internal control departments in government institutions.2.weakness of senior management to recognize the role of internal control in the maintenance of public money and its role in supporting the administration's efforts to achieve the goals of the institution and reducing accountability.3.weak senior management in response to the need for oversight and internal audit departments to appoint directors of the sections of Control and Internal Audit hold advanced degrees specializing in accounting, auditing and in the appointment of sufficient number of auditors who have specialized degree in accounting.4.twice the regulatory qualification of internal auditors to meet the basic requirements of the regulatory function.The researcher presented a set of recommendations including:1.To recommend to the Council of Ministers to prepare a government program for the reform of the internal control system in isolation or within a comprehensive government program of administrative reform various aspects of the political, economic, social and cultural life.2.the appointment of auditors in control and internal audit departments who hold a bachelor's degree in accounting at least in all government institutions and that the auditors at the headquarters of the ministries who hold graduate degree in accounting.3.recommendation to the Ministry of Higher Education and Scientific Research, specializing in the creation of Control and Internal Audit holds graduate study obtained from the responsibility of oversight and internal audit departments management.4.Create a technical reference for internal control is based in the Ministry of Finance while maintaining the administrative reference to link to the top of the hierarchy and what contributes to the effectiveness of the system.

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Advanced Pharmaceutical Technology & Research
Use of factorial design in formulation and evaluation of intrarectal in situ gel of sumatriptan
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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Effect of different levels and sizes of walnut seed residues on phosphorus availability and alkaline phosphatase activity in calcareous soil
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A laboratory experiment has been carried out in the College of Science-University of Salahaddin to study the effect of different levels (0,5,10 and 15%) and sizes(250 and 1000µm) of walnut seeds residues and (160mg.kg-1) phosphorus fertilization on the concentration of phosphorus availability and alkaline phosphatase activity in calcareous soil during 15 and 30 days period of incubation, the experimental design in factorial complet randomize design (C.R.D) with three replications. The results indicated that the application of different levels of walnut seed residues decreases the concentration of phosphorus availability and alkaline phosphatase activity, however the results revealed that combination between levels and sizes o

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Publication Date
Wed Jul 10 2019
Journal Name
Journal Of Basic Education
Viscometric and Activation energy study of PEG 6000 in water , and solution of DMSO with water at 298.15K, 308.15, 318
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Publication Date
Fri May 12 2023
Journal Name
European Journal Of Dentistry
Salivary IL-17 and IL-10 as Potential Diagnostic Biomarkers of Different Stages of Periodontitis in Smoker and Nonsmoker Patients
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Abstract<p> Objectives The gold standard in the field of periodontal research currently is to find a valid biomarker that can reliably be used for diagnosing periodontal diseases. Given the limitations of the current diagnostic tools that stall to predict susceptible individuals and determine whether active tissue destruction is occurring, there is an increased urge to develop alternative diagnostic techniques that would compensate for the problems inherited in these available methods, such as measuring levels of biomarkers present in oral fluids such as saliva; so the aim of this study was to determine the diagnostic potential of interleukin-17 (IL-17) and IL-10 to differentiate periodontal health </p> ... Show More
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Publication Date
Sun Jul 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
OCCURRENCE OF ENTOMOPATHOGENIC AND OTHER OPPORTUNISTIC FUNGI IN SOIL COLLECTED FROM INSECT HIBERNATION SITES AND EVALUATION OF THEIR ENTOMOPATHOGENIC POTENTIAL
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A survey of entomopathogenic and other opportunistic fungi isolated from soil samples collected from insect hibernation sites in different habitats in Kurdistan region of Iraq was carried out during October to December 2009. By using dilution plate method, two entomopathogenic species (Beauveria bassiana (Bals.) Vuill.and Isaria javanica (Friedrichs & Bally) Samson & Hywel-Jones) were detected with isolation percentage (38.46%) each. Other opportunistic fungi such as Alternaria alternata, Aspergillus flavus, A.niger, Penicillium glabrum, P. digitatum, Rhizopus stolonifer and Syncephalastratum racemosum

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Publication Date
Fri Jan 02 2009
Journal Name
Journal Of Baghdad College Of Dentistry
Distribution and localization of ground substance of carbohydrate group in an inflammatory and phenytion induced gingival enlargement using histochemical method
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Publication Date
Fri Nov 01 2024
Journal Name
Egyptian Journal Of Veterinary Sciences
Isolation and Identification of Pathogenic Streptococcus pyogenes from Vaginal and Cervical Cavity of Arabian Mares in Al-Zawraa Animals Park
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Publication Date
Sat Jan 01 2011
Journal Name
مجلة الانبار للعلوم الزراعية
Effect of urea and superphosphate fertilizers and it's their interaction in some chemical properties of wheat grain ( Triticum aestivum L.)
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An experiment was carried out by using post in kalar horticulture Station/Sulaimania province on soil taked from once region sields during growing season of 2008-2009. The objective was to study adding increasing levels of urea fertilizer which is (0.0, 0.20, 0.40, 0.80) gm/Pot and superphosphate fertilizer which is (0.0, 0.24, 0.48) gm/pot in some chemical properties of grain for wheat IPA 95. This experiment was carried out by completely randomized design (CR D) with three replications. Results in dictated of clear increase in all the studied characteristics (concentration for each nitrogen, phosphorus and potassium and carbohydrate percentage with increasing levels of fertilizers).

Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Alendronate Treatment on Salivary Levels of Osteoprotegrin and TNF-α in Postmenopausal Woman with Osteoporosis and Periodontal Diseases
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Background: All diseases concerning bone destruction such as osteoporosis and periodontal diseases share common pattern in which the osteoclast cells are absolutely responsible for bone resorption that occurred when osteoclast activity exceeds osteoblast activity. Osteoprotegrin (OPG) considered as novel soluble decoy receptor known as “bone protector” since it prevents extreme bone resorption through inhibition of differentiation and activity of osteoclast by competing for binding site. It binds to receptor activator of nuclear factor kappa-B ligand (RANKL) and prevent its interaction with receptor activator of nuclear factor kappa-B (RANK), thus inhibits osteoclast formation. TNF-α is a pro-inflammatory cytokines having

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Publication Date
Sat Oct 01 2016
Journal Name
Arpn Journal Of Engineering And Applied Sciences
Numerical and experimental analysis of transient temperature and residual thermal stresses in friction stir welding of aluminum alloy 7020-T53
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