This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance
The significant shift in the Fine Arts, who led the avant-garde movements and creative which appeared in the modern, specifically in the mid-nineteenth century and early twentieth century era path, embodied in a clear show of new aesthetic value rejects traditional methods put in shape and color qualities She described the movements subjectivity or no formal, was intended to determine the direct function of expression and speech language in the visual arts away from the representation and simulation of reality was accompanied by the appearance of those fine movements directed towards a global approach to design carries features and clear in its organizations formalism of the most important move away from the symmetry and the adoption of
... Show MoreThe growing population and the rising standard of living in cities as well as the increased commercial, industrial and agricultural activities around the world led to
massive production of waste containing different materials and one of them is the municipal solid waste (MSW), so there is a major problem facing the cities around the world about the waste, how to collect, transfer it and how to discard it. Because the accumulation of wastes, whether in the city alleys or in its squares and especially in its residential areas affect the health of their populations besides this situation will be a major indication of the deteriorating quality of life in the city, as hygiene considered a fundamental criterion for the city beauty as well
This paper details the process of designing, analysing, manufacturing, and testing an integrated solid-state hydrogen storage system. Analysis is performed to optimise flow distribution and pressure drop through the channels, and experimental investigations compare the effects of profile shape on the overall power output from the fuel cell. The storing of hydrogen is given much attention in the selection of a storage medium, and the effect of a cooling system to reduce the recharging time of the hydrogen storage vessel. The PTFE seal performed excellently, holding pressure over 60 bar, despite requiring changing each time the cell is opened. The assembly of the vessel was simple and straightforward, and there was no indication of pressure
... Show MoreThe adsorption isotherms and kinetic uptakes of CO2 were measured. Adsorption isotherms were measured at two temperatures 309 K and 333 K and over a pressure range of 1 to 7 bar. Experimental data of CO2 adsorption isotherms were modeled using Langmuir, Freundlich and Temkin. Based on coefficient of correlation it was found that Langmuir isotherm model was well suited with the experimental data of CO2 adsorption isotherms. In addition, Adsorption kinetic of CO2 mixture with N2 containing 10 % by volume CO2 and 90 % by volume N2 were determined in a temperature 36 °C and under the atmospheric pressure .When the flow rate was increased from
... Show MoreCadmium sulfide photodetector was fabricated. The CdS nano
powder has been prepared by a chemical method and deposited as a
thin film on both silicon and porous p- type silicon substrates by spin
coating technique. Structural, morphological, optical and electrical
properties of the prepared CdS nano powder are studied. The X-ray
analysis shows that the obtained powder is CdS with predominantly
hexagonal phase. The Hall measurements show that the nano powder
is n-type with carrier concentration of about (-5.4×1010) cm-3. The
response time of fabricated detector was measured by illuminating
the sample with visible radiation and its value was 5.25 msec. The
specific detectivity of the fabricated det
The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the
... Show MoreThis study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that
... Show MoreSummary of the discussion of the jurisprudential aspects of Imam Abu Al-Fayyad Al-Basri, and their impact on the Shafi’i school, on the provisions of transactions, personal status, janaabah, limits, and others
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.
Then:
The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge unti
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