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.
Fabric design is one of the arts in which humans participate functionally and aesthetically. Researching its design aspects is an important goal, especially after taking technical developments to cover many of its fields. Modern designs emphasize the importance of preparing designs and implementing them according to the child’s ability, inclinations and desires (mental, psychological and emotional). ), as the child is the real focus of the design idea, and the designer has paid most of his attention to the requirements and needs of this stage (childhood stage) because of its importance in the life of society, as he focused his attention on implementing designs that could achieve stability and stability in the child’s psyche through s
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Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important
The creative production of the philosophy of beauty in artistic works constitutes a step towards development and progress by meeting the growing and changing needs of humanity according to various factors, including those related to the human situation and others related to technical outputs, as well as the multiplicity of the field for the emergence of new artistic currents and movements concerned with graphic production and communication and communication processes that It is associated with imagination and freedom from social and cultural constraints, in which the design production seeks to link more realistic intellectual contents with the achievements of the creative artwork as a communication system to involve the recipient (the vi
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Abstract
The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec
... Show MoreThis study deals with a prominent critical term - poetics - in critical studies as an area related to uncovering the laws of creative and aesthetic discourses (Preaching)، and the various functions that accompany it in literary texts. So، the study employs the pioneers' works of this theory specially the eastern theorists in making a parallel comparing study of the text book of " the Magic and Poetry” by Al-Lisan Al-Din bin Al-Khatib (776 AH). It displays the utility of the concept of poetics in the referred book pointing to the illumination of various functions that، in turn، reflected the
Information and communication technology has a significant influence on employee procedures. Businesses are investing in e-CRM technologies, yet it is difficult to assess the performance of their e-CRM platforms. The DeLone and McLean Information Systems Success framework can be modified to the current e-CRM assessment difficulties. The new framework's different aspects provide a concise framework for organizing the e-CRM key metrics identified in this study. The purpose of this study is to apply and verify that the Updated DeLone and McLean IS Model can be employed to explain e-CRM adoption among employees, along with the extended Updated DeLone and McLean Model with its five output factors, namely system quality, service quality,
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The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F
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The aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.
Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and
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