The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficiency values of the municipalities of the research sample through the presence of efficient and inefficient municipalities, and that the degree of technical efficiency and volumetric efficiency increases in large municipalities with high varieties and decreases in small municipalities with low varieties. Finally, the research recommends the necessity of choosing the research sample from the municipalities with close varieties such as the excellent and first categories, the first and second categories, the third and fourth categories, or only similar categories, This suggestion to ensure more accurate and realistic results, and to use the efficiency index directed towards the outputs in light of the returns of the variable size (VRS-OO) to measure the efficiency of the municipal sector.
The research tried to show the importance of Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of t
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Abstract
The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions
Abstract
The research aims to investigate the private sector attitudes toward operational contracting in special education schools. The research adopted the qualitative approach by using personal interviews with a sample of (45) private school owners and managers in Oman. The results of the research revealed that there is an agreement among the majority of respondents on the ability of the private sector to manage special education schools, the advantages of the partnership, as well as the need for guarantees to support this partnership. The government should fully assume it. The role of the private sector remains to raise the operational efficiency of schools. Opinions vary about the level of powers granted to t
... Show MoreThe State company for vegetable oils industry one of the most dynamic
companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.
The oxidative degradation of Orange G dye by nanosized CeO2 catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO2 cubic phase. The FTIR result showed the effect of calcination temperature for CeO2 was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out unde
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(2)
The present study aimed to measure the calendar estimates for my book Physics of the preparatory phase (fourth and fifth preparatory) has been a research sample consisted of 32 teachers and a school for 36 schools from both sides of the Rusafa and Karkh first To achieve the objectives Find promised researcher tool for measuring the calendar estimates for my book Physics of the preparatory phase in accordance with the contemporary scientific innovations as formed tool from 5 innovations built on the basis of which the paragraphs which formed the final version of the 21 paragraph manual are not substitutes to answer yes -No Your has been used Baha percentages to reach the results may reach current research conclusion which is defic
... Show MoreIn light of the general inadequacy in the performance of the economic units operating in Iraq, and the contemporary developments in all the various sciences, Iraqi economic units have become obligated to use modern technologies applied around the world. Keeping abreast of these developments is done by moving away from traditional methods of evaluating performance and applying approved and accepted methods of evaluating performance. This will lead to an increase in the efficiency and effectiveness of the activities of economic units. In addition, this drives to reduce production costs. Accordingly, this study aims to clarify the application of the balanced scor
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The aim of this research does not deal with evaluation occurs at any points in the design of the plan alternatives themselves or formulation of goals and objectives. The aim of this research is that test and evaluate the fully alternatives. We can therefore state as the principle that evaluation of alternative plans must be based on attempts to show how far each plan satisfies all the objectives are expressed as specification of the performance of the urban and regional system. The planner can submit the result (as in the traditional way) for each alternative, with particular reference to the weighting of objectives. The summery result can be presented and the preferred plan indicated that with largest index of Goals-achievement.
... Show MoreThis study aims to evaluate the performance of emergency departments according to international standards through studying the performance in some of Iraqi public hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials' attention, especially decision makers in health organizations.
The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients' lifesaving, and it is the mirror that reflects the real image for the hospital
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ان بناء اية حضارة يمثل جهداً انسانياً يشترك فيه كل الافراد والمؤسسات ويستلزم حشد القدرات لاسيما النخبة التي توجه الجهود وتعمل على الاستخدام الامثل للموارد في اطار حركة منظمة للمجتمع تنتج وسائلها وتحقق اهدافها ، وان حركة التاريخ والواقع تظهر ان التدريسي الجامعي هو صفوة النخبة والجامعة هي بؤرة المعرفة المؤسسية . ( عبود 2008 : 12 ) &
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