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 aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart
... Show More
In the name of of Allah the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the Seal of the Prophets and Messengers. The envoy is a mercy to the worlds Muhammad Sadiq Al - Amin, and to the pure and good companions of the Tayyibites.
The formula of the morphological formulas, which have diverged from other meanings, whether lexicon or contextual and what this formula contains many meanings (effective source) and (effective in the sense of effective) and (effective sense reactor) and (effective sense) and ( (F) in the sense of a similar character) and ((the name of the) (collect). This was dealt with in the formula in Surat al-Nisaa a gramophone study. As mentioned in the study of the morphological subj
Pure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.
characteristic tissues and cells, exerting their pharmacological aspects and alleviating a lot of diseased processes. Accordingly, this research is about introducing some isatins to be nucleophilically attacked at C3 forming products of azomethine ylide functionality. These iminium compounds were made by allowing certain isatins to be reacted with the secondary amino acid, proline, at acetic acid and methanol medium and then collected after purification to be identified with total Leukocyte count (TLC) and melting point. The structural characterization was performed by fourier-transform infrared spectroscopy (FTIR), proton nuclear magnetic resonance (1H-NMR), and community health nursing (CHN) analysis. The microbiological evaluatio
... Show More
(2)
Pure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.
Complex and complex psychological processes are complexand are the result of convergence, convergence and interaction between variables, including the subject of mediation or group or individual and psychological processes involved in the variance, including - personal knowledge and emotional tone (Osman, 1987, p. 8 ). An emotionally balanced individual has the ability to endure and delay meeting needs and has the ability to endure as much as possible. Of the emotional balance of the individual is characterized by emotional stability, show some signs of emotional agitation toward any kind of opposition, anger and realism in self-life and discipline (Swift, 1996, p. 44) Van, et al. , Indicates that people with low emotional balance,
... Show MoreBSTRACT: BACKGROUND: Acne vulgaris(AV)is chronic inflammatory disease of pilosebaceous unit of young people. Patients with acne with or with out scarring might differ in regard to their immunological background from those free from acne. OBJECTIVES: To evaluate the problem of facial AV especially patients with scarring and to determine the frequency of associated skin diseases and to be compared with acne free control. METHODS: A cross sectional randomized controlled epidemiological study was conducted from Oct.2005-Oct. 2006.Three hundred students from Basra University; 132 (44%) males and 168 (56%) females were enrolled, their ages ranged from 18-25 (20.9±1.8) years. They were divided into: Group A those free from acne (98 individuals),G
... Show MoreS Khalifa E, AH Khalil I, N Adil A, AB Razan A…, 2009
The aim of this study was to know the inhibition activity of squeezed grape waste extract on Bacillus stearpthermophilus by using three different tempretures degree 40, 60 and 80c, in order to reduce the time exposure of food for preservation. This study include two branchs: First: isolation and identification of Bacillus stearothermophilus from soil, 5 sample were collected from the soil of the college agriculture/Baghdad university. Samples were cultured on nutrient agar, microscopic and culturing tests were conducted and many biochemical tests were done. The isolates were cultivated at 55 c and 65 c for differentiate it from Bacillus coagulans which is can't grow at 65 co. The c
... Show MoreABSTRACT— In primary teeth, root canal treatment is a time consuming and challenging procedure, particularly during the most important step in endodontic treatment which is the preparation of the canal. Pulpectomy is the treatment of choice in all the necrotic primary teeth. For better treatment protocol, advancing technology brought the rotary system to reduce the manual dexterity and improve the quality of treatment for pulpectomy. This study aimed to compare and assess the efficacy of cleaning and the time required for the instrumentation during the preparation of root canals of the primary molars using the rotary and the manual (conventional) systems. Thirty root canals of primary teeth were selected. These teeth submitted to a
... Show More