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.
The role of residues in the adsorption process for removing contaminants from their aqueous solution was highlighted in this study. The adsorption capacity of eggshells were used to remove the methyl orange dye from its aqueous solution. The highest dye adsorption was found to range between (62.30% to 62.33%). The results of using adsorption isotherms (Freundlich, Langmuir, and Temkin) have been revealed that the Freundlich model was followed and that the Langmuir model did not match, as well as the partial applicability of Temkin's model at temperatures (298,308,318) K. The process of adsorption is a physical one. Three kinetic models of the adsorption process were also used, with the results demonstrating the applicability of the pseud
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The inhibitory effect of acetone, ethanol, and aqueous extracts of ten medicinal plants on β-lactamase from Staphylococcus sciuri and Klebsiella pneumoniae was investigated in vitro by starch-iodine agar plate method. The results revealed the success of starch-iodine method for the detection of the inhibition of β-lactamase activity by the various extracts of each individual plant. The acetone extracts of Catharanthus roseus, Eucalyptus camaldulensis, and Schinus terebinthifolius induced an inhibitory effect on β-lactamase from Staphylococcus sciuri. On the other hand, acetone extracts from only Eucalyptus camaldulensis, and Schinus
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The aim of this paper is to introduce and study a new kind of graphs associated to an ideal of a commutative ring. Let ℛ be a commutative ring with identity, and I(ℛ) be the set of all non-trivial ideals of ℛ with S I(ℛ). The sum ideal graph associated to S, denoted by Ψ(ℛ, S), is the undirected graph with vertex set {A I(ℛ): S⊂A+B, for some B I(ℛ)} where two ideal vertices A and B are adjacent if and only if A B and S⊂A+B. In this paper we establish some of characterizations and results of this kind of graph with providing some examples.
Objective: study aims to identify the diabetes type2 clients self management skills toward dietary pattern
, and find out the relationship between variables which are (Age, gender, educational level, duration of DM
diagnosis, and monthly income) with diabetes type 2 clients self management skills toward dietary pattern
Methodology: descriptive study was carried out through the present investigation from January 2nd
2011to September 2nd 2011 in order to achieve the objectives of the present study. A non probability
(purposive) sample, (200) cases which consists of clients who were attending Al-Nasiriyha diabetic center.
Including (118) males and (82) females. The data were collected by utilization of the study instrument
Second harmonic generation (SHG) is a phenomenon observed in nonlinear optics that leads to frequency duplication for a high intensity laser incident on nonlinear crystal using BBO crystal. The SHG yield is achieved when the photons interact with a nonlinear optical material and effectively combine to form new photons with double frequency, and therefore double energy and half wavelength. This paper is concerned with the establishment of an SHG experiment to govern the process of producing half-wavelength laser beam from the input one. The theoretical effort was extended to compute the efficiency by using MATLAB software based on mathematical relationships. The values of the conversion maximum efficiencies, which were computed as a funct
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The external morphology of planthoppers belong to the genus Dictyophara Germar 1833, has been described. The study included detailed description of the external morphology of Dictyophara iranica Germar 1833. External morphological characters of the head, thorax and their appendages were used. Those characters were supported by studying the male genitalia
Optimization procedures using a variety of input parameters have gotten a lot of attention, but using three non-edible seed oils of Jatropha (Jatropha curcas), Sesame (Sesamum indicum), and Sweet Almond (Prunusamygdalus dulcis) has a few advantages, including availability and non-food competitiveness. Optimizing a two-stage trans-esterification process using a sodium hydroxide-based catalyst at a fixed catalyst (1.0wt %) and temperature (60 oC) while varying molar ratio (1:3, 1:6, 1:12), time (20–60 min), and mixing speed (500–1000 rpm), to produce optimal responses of yields were studied using response surface methodology (RSM). The optimization solution of molar ratio (1:3), time (40.9 min.),
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In this paper, the effects of hematocrit of red blood cells on blood flow through a stenosed human carotid artery was considered by taking blood as a Newtonian fluid. The governing equations on blood flow were derived. The mathematical content involved in the equations are the variables of interest such as number of stenosis , percentage of hematocrit of red blood cells in the blood, flow rate, wall shear stress, and viscosity of the blood. Guided by medical data collected on the constraint of blood flow in stenosed human carotid arteries, the governing equations were used to check the effects of pressure gradient, wall shear stress, velocity, and volumetric flow rate of blood in the human carotid arteries. Also, the one-dimensiona
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