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 current study aimed to reveal the moral values available in the Arabic language textbook (Al-Mu’nes) for grades eleven and twelve for post-basic education in the Sultanate of Oman. The researcher adopted the descriptive approach using the sentence as measuring unit in the analysis process. The five fields of moral values and their subcategories values represented the categories of the analysis. Iterations of values and the percentages of iteration were calculated in those textbooks. Moreover and the analysis and stability of the process were confirmed.
After referring to previous studies, it was possible to de
... Show MoreThe [2-aminobenzothiazole]was reacted with [2,4,6 triyhydroxy-acetophenon monohydrate] to give a new ligand [2-N-2,4,6-trihydroxyacetophenonyliden benzothiazole] [H3L]. This ligand was reacted with metal ions ( CoII, NiII,CuII and ZnII) in methanol as solvent with ( 1:2 ) metal : ligand ratio to give a series of new complexes with general formula [ M(H2L)2],(where:M= CoII, NiII ,CuIIand, ZnII).All compounds were characterized by spectroscopic methods ( I.R , U.V – vis,HPLC) atomic absorption, along with chloride content and conductivity measurements. According to the data of these measurements we suggested a tetrahedral
The problem of independent motion control of mobile robot (МR) in conditions when unforeseen changes of conditions of interaction of wheels with a surface are considered. An example of such changes can be sudden entrance МR a slippery surface. The deployment of an autonomous unmanned ground vehicle for field applications provides the means by which the risk to personnel can be minimized and operational capabilities improved. In rough terrain, it is critical for mobile robots to maintain good wheel traction. Wheel slip could cause the rover to lose control and become trapped. This paper describes the application of fuzzy control to a feedback system within slippery environment. The study is conducted on an example of М
... Show MoreThe paper aims to identify the impact of discrete realization strategy in the development of reflective thinking among students: (males/females) of Qur'an and Islamic education departments for the course of Islamic jurisprudence according to the variability of sex. The researcher used the experimental approach and adopted an experimental determination with a set part of the two groups (experimental and controlled). He selected the sample deliberately which consists of (147) students spread over four classes (experimental males/ experimental females/ controlled males/ controlled females), and it took last for an academic year of (2010-2011). He, then, prepared a post test to measure the reflective thinking with his five skills (skill of o
... Show MoreThe importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclus
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Polyacrylamide Solutions of different concentrations (0.2, 0.4, 0.6, 0.8, 1.0 %) of Ag nanoparticles and ZnO nanoparticles were prepared, the viscosities and surface tension were measured for all solutions, where measurements indicated an increase in these properties with increased concentration, where the relative viscosity of polyacrylamide/zinc nanoparticles increased from 1.275 to 2.243, and the relative viscosity of polyacrylamide/silver nanoparticles increased from 1.178 to 1.934. Viscosity is significant parameters during electrospinning process. While the surface tension of the polyacrylamide/zinc nanoparticles has changed from 0.0343 Nm-1 to .0.0.0 Nm-1 and changed from .0.000Nm-1 to.0.0.0 Nm-1. Also the constants KH and KK were
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يسعى البحث إلى الاهتمام بإحدى الوظائف المهمة في إدارة الموارد البشرية وهي تقويم الأداء التي تواجه مجموعة من الانتقادات والآراء السلبية، اذ ظهر في الأّونة الأخيرة أنموذج جديد يمكن إن يتجاوز تلك السلبيات وهو أنموذج التغذية العكسية المتعدد المصادر درجة .وقد حاول الباحثان توظيف هذا المفهوم في اثنتين من المنظمات العامة العراقية هما (دائرة كهرباء الوسط) التابعة لوزارة الكهرباء
و (دائرة الماء والمجاري) ال
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Refrigerant R134a has been widely utilized in automotive air conditioning systems (AACSs); R134a has a high global warming potential (GWP) of 1430 despite having zero ozone depletion potential (ODP). Coming refrigeration systems must include refrigerants with low GWP and zero ODP. The aim of this experimental study is to evaluate the thermal performance of an (AAC) with different values of compressor speeds, i.e., (1000, 1700, and 2400 rpm) and two thermal loads, i.e., (500 and 1000 Watt) with the absence and presence of liquid suction heat exchanger (LSHX) using R134a. The results showed that adding LSHX enhanced the COP cycle by 7.18%, 10.7%, and 3.09% for the first, second, and third speed, respectively, at 500 Watt, while the en
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This study aims to examine the sources of organizational power prevailing among the academic leaders at the University of Tabuk from the faculty members’ viewpoint. The purposes behind such an aim are: to reveal the level of administrative and technical institutional creativity, the nature of the relationship between the reality of organizational power and the level of institutional creativity, and to disclose statistically the significant differences between the averages of faculty members’ responses attributed to the demographic variables (gender, years of experience, academic degree). The study used the descriptive approach, both survey and correlational. A questionnaire was used to collect data from a simple random sample o
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Aim: Rats are accused in disseminating many zoonotic diseases. This study aimed to isolate and identify bacteria from internal organs of rats captured in Baghdad City, Iraq. Materials and Methods: A total of 120 black rats (R. rattus) were trapped from different areas in Baghdad city. Rats were kept in individual plastic cages for 3 h before euthanizing. Deep pharyngeal swab, intestinal content, urine, and pieces of the liver and spleen, lung, kidney, and brain were obtained aseptically. The specimens were inoculated into peptone water and incubated at 37°C for 24 h for enrichment. A loopful of each specimen was then subcultured onto MacConkey Agar, Blood Agar, and Mannitol Salt Agar. CHROMagar O157 H7 and CHROMagar Listeria were u
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