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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
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Serviceability performance of high-strength concrete flexural members with internally unbonded post-tensioning strands
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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archive
Isolation of candida spp. From cancer patients who suffered oral candidiasis due to immunodeficiency
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solation of candida spp. From cancer patients who suffered oral candidiasis due to immunodeficiency

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Publication Date
Mon Mar 18 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of optimal shot peening time on fatigue life for aluminum alloy 6061-T651
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The compressive residual stresses generated by shot peening, is increased in a direct proportional way with shot peening time (SPT). For each metal, there is an optimum shot peening time (O.S.T) which gives the optimum fatigue life. This paper experimentally studied to optimize shot peening time of aluminium alloy 6061-T651 as well as using of and analysis of variance (ANOVA).

Two types of fatigue test specimens’ configuration were used, one without notch (smooth) and the other with a notch radius (1,25mm), each type was shot peened at different time. The (O.S.T) was experimentally estimated  to be 8 minutes reaching the surface stresses at maximum peak of -184.94 MPa.

A response surface methodology (RSM) is presen

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Publication Date
Mon Feb 28 2022
Journal Name
Structural Chemistry
Sensitivity of SnO2 nanoparticles/reduced graphene oxide hybrid to NO2 gas: A DFT study
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Abstract<p>The sensitivity of SnO<sub>2</sub> nanoparticles/reduced graphene oxide hybrid to NO<sub>2</sub> gas is discussed in the present work using density functional theory (DFT). The SnO<sub>2</sub> nanoparticles shapes are taken as pyramids, as proved by experiments. The reduced graphene oxide (rGO) edges have oxygen or oxygen-containing functional groups. However, the upper and lower surfaces of rGO are clean, as expected from the oxide reduction procedure. Results show that SnO<sub>2</sub> particles are connected at the edges of rGO, making a p-n heterojunction with a reduced agglomeration of SnO2 particles and high gas sensitivity. The DFT results are in</p> ... Show More
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Publication Date
Mon Jan 29 2024
Journal Name
Proceedings Of The International Conference On Research Advances In Engineering And Technology - Itechcet 2022
Effect of length to diameter ratio on column bearing capacity stabilized with sodium silicate
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The numerical analysis was conducted to studying the influence of length to diameter ratio (L/D) on the behavior of the soil treated with sand columns treated with 8% sodium silicate for both floating and end bearing type by using finite element method (Plaxis 3D Foundation ) for isolated foundation of real dimensions. The analysis’s study indicate that in the floating type the best improvement ratio was achieved at (L/D=8) when using columns with a diameter of (0.5, 0.7), but when using columns with a diameter of 0.3 m, it was noticed that the bearing improvement ratio increases with increasing (L/d). While the results of the analysis for end bearing type show that the higher improvement ratio was achieved at (L/D=4) when using columns w

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Publication Date
Tue May 01 2018
Journal Name
The Journal Of Immunology
Marijuana THC treatment led to decreased metabolic functions of Staphylococcal enterotoxin B-activated lymphocytes
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Abstract<p>Studies from our laboratory have shown that Δ9-Tetrahydrocannabinol (THC), an ingredient found in marijuana plant Cannabis sativa, can attenuate acute lung injury induced by Staphylococcus enterotoxin B (SEB). In the current study, we investigated the role of THC on the metabolism of SEB-activated lymphocytes. To this end, we determined metabolic potential of SEB-activated lymphocytes treated with vehicle or THC by performing the Cell Mito Stress Test. The oxygen consumption rate (OCR) in THC-treated cells was decreased when compared to vehicle-treated group whereas the extracellular acidification rate (ECAR) was similar in both the groups. Specifically, electron transport chain inhi</p> ... Show More
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Publication Date
Fri Nov 01 2019
Journal Name
Sylwan Journal
Immunohistochemical evaluation for osteonectin on healing process of intrabony defect treated by Panax ginseng
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Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. This study aimed to study the efficacy of Panax ginseng as a osteoinducer in tibia of rat and as a stimulator for bone healing and to study the immunohistochemical expression of osteonectin as bone formation markers in experimental and control groups during bone healing. Material and method: : In this study thirty albino male rats , weighting (200-300) gram ,aged (2-3) months ,will be used under control conditions of temperature ,drinking and food consumption. The animals will subject for an

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Publication Date
Thu Feb 01 2018
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Performance of composite unprotected steel Beam-deck floor exposed to high temperature (fire flame)
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An experimental program was conducted to determine the residual of composite Steel Beams-Reinforced Concrete (SB-RC) deck floors fabricated from a rolled steel beam topped with a reinforced concrete slab, exposed to high temperatures (fire flame) of 300, 500, and 700ºC for 1 hour, and then allowed to cool down by leaving them in the lab condition to return to the ambient temperature. The burning results showed that, by exposing them to a fire flame of up to 300ºC, no serious permanent deflection occurred. It was also noticed that the specimen recovered 93% of 19.2 mm of the deflection caused by burning. The recovered deflection of burned composite SB-RC deck floor at 500ºC was 40% of 77.9 mm of the deflection caused by burning with a res

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Publication Date
Thu Jan 01 2015
Journal Name
Advances In Life Science And Technology
Polycondensation of Ethylenediaminetetraacetic Acid with Some Prepared Diamines Derived from Amino Acids or Antibiotic
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Many condensed polymers [A1-A7] were prepared via reaction of (Ethylenediaminetetraacetic acid = EDTA), with different prepared imide-diamines by modification [ modification of amino acids and antibiotics (B1- B7)] Imide-diamines were prepared by chlorination of L-amino acids such as [ L-Histidine, L-Alanine, L-Valine, L-Glycine and L-Aspargine ] or selected antibiotics such as [Cephallixine monohydrate and Amoxilline ] with thionyl chloride at 0°C, then reacted with ammonia to obtain imidediamines [B1-B7] . The physical properties of all prepared condensed polymers [A1-A7], new prepared diamines [B1-B7] were studied and characterized by FT -IR spectroscope to certify the structural formulas. The thermal analysis (TGA, DTA) were studied, a

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Publication Date
Wed Nov 12 2014
Journal Name
Wireless Personal Communications
A Multi-objective Disjoint Set Covers for Reliable Lifetime Maximization of Wireless Sensor Networks
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