The research aims at determining the main reason for the deterioration of the services and determining the correct method of distributing the funds to the administrative and administrative units. The discrepancy between the size of the financial allocations and the municipal services was the main research problem. Therefore, the researcher identified the gaps in municipal services by the concerned departments and compared them with The percentage of funds obtained through the work of a checklist for each of the directorates concerned. The researcher studied the specific criteria for these services, which were approved by the Ministry of Construction, Housing, Municipalities, and Public Works, and compared them wi

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

Suzanne Collins’ novel  The Hunger Games suggests a new logic of victory and set a distinguished focus on the unique personality of her heroin which brings to the mind the permanent correlation between all moral values. The Hunger Games World seems to be much more like one big bowl as it links the past, present, and the future. An Intertextual reference is interwoven in the present research as it brings Golding’s Lord of the Flies to the surface, and it highlights certain similarities between the two texts. In which Ralph, Piggy and Simon in Golding’s Lord of the Flies are the incarnations of stable moral values and hope of surviving ethics and rules in a chaotic and turmoil world. The event

The research aimed to identify and build two specialized scales for cognitive load and mental stress and to identify the level of each of them among 110-meter steeplechase runners among youth, and to prepare a psychological counseling approach to reduce the level of cognitive load and mental stress among 110-meter steeplechase runners among youth, so that the two research hypotheses are that there are differences. There are statistically significant differences between the results of the pre- and post-tests of the experimental group in measuring cognitive load. There are statistically significant differences between the results of the pre- and post-tests of the experimental group in measuring mental stress. The experimental method w

هدف البحث إلى بناء مقياسين تخصصين للنزاعات اللاشعورية وحرية الإرادة لمدربي بعض ألعاب القوى والتعرف على مستوى كل منهما لديهم، وإعداد برنامج إرشادي نفسي مستند لرفع مستوى الحالات اللاشعورية وحرية الإرادة للمدربين الذين يعانون من انخفاض مستوى النزاعات اللاشعورية وحرية الإرادة، والتعرف على تأثير البرنامج الإرشادي نفسي في النزاعات اللاشعورية وحرية الإرادة لدى مدربي بعض ألعاب القوى، لتفترض بذلك الباحثة بإ

O estudo destaca a necessidade crítica de se focar nas capacidades físicas, motoras e técnicas das jogadoras de esgrima, desenvolvendo e testando metodologias de treino modernas, baseadas na ciência, adaptadas às exigências específicas do desporto. O objetivo do estudo foi avaliar a eficácia do treino tridimensional visando melhorar as capacidades motoras e o desempenho técnico dos participantes. Recorrendo a um desenho experimental, o estudo envolveu a formação de grupos experimentais e de controlo. A amostra incluiu 16 esgrimistas da Faculdade Feminina de Educação Física e Ciências do Desporto. Após a exclusão de dois jogadores durante a fase exploratória, os restantes 14 foram divididos igualmente em grupos experimental

The study highlights the critical need to focus on the physical, motor, and technical abilities of female fencing players by developing and testing modern, scientifically-based training methodologies tailored to the specific demands of the sport. The study's objective was to assess the effectiveness of targeted three-dimensional training in enhancing the participants' motor skills and technical performance. Utilizing an experimental design, the study involved forming both experimental and control groups. The sample comprised 16 female fencers from the College of Physical Education and Sports Sciences for Girls. After excluding two players during the exploratory phase, the remaining 14 were evenly divided into experimental and contro

Little is known about hesitancy to receive the COVID‐19 vaccines. The objectives of this study were (1) to assess the perceptions of healthcare workers (HCWs) and the general population regarding the COVID‐19 vaccines, (2) to evaluate factors influencing the acceptance of vaccination using the health belief model (HBM), and (3) to qualitatively explore the suggested intervention strategies to promote the vaccination.