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تخطيط اوقات انجاز الهيئات الرقابية لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقابة المالية الاتحادي باستخدام إنموذج التخصيص العام مع تطبيق عملي
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تم في هذه الدراسة أعادة التخطيط لتوزيع الهيئات الرقابية على االدارات الخاضعة لتدقيقها لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقـابة المالية االتحادي ، وتم بناء أنموذج التخصيص العـام اعتمادا"على لسنة أنجاز أعمال الهيئات الرقابية لالدارات الخاضعة (2016 (أوقـات,حيث أنـه تـم بنـاء أنموذج ريـاضي لتدقيقهاللمجموعة االولى لهيئات هـذه الدائرة وذلك للحصول علىالتخصيص األمثل للهيئات الـرقـابية على االدارات ويهـدف البحث الى التخطيط األمثـل لتوزيع الهيئات الرقابية على االدارات وتقليل وقت أنجـاز أعمال الهيئات الرقابية والمتمثلـة بالمخرجات الرقابية )حساب ختامي ، حساب متراكم ، نتـائج أعمال ،عقود ، تقـريردوري ، تقويم اداء ، زيارة تفتيشية ، اخرى ( والمطلوب أنجازهالكل دائـرة خاضعة لتدقيق الهيئاتفي نهاية كل سنة وتم أستخدام اسلوب البرمجة الخطية الصحيحة لحـل أنموذج التخصيص العام وقـد أستخـدملحـل الرياضية برنامج�𝑺𝑸𝒏𝒊𝒘�هـذه النماذج. وقـد توصل الباحث الى توزيع الهيئات الرقـابية على االدارات بشكل األمثل وأنجاز أعمال الهيئات بأقـل وقت ممكن ، ومن خالل تطبيق النماذج تبين أن مجموع أوقاتاألنجازالكليةللمجموعة االولى بلغت(16387 (يوم بالسنة بينما كان مجموع األوقات الكلية المخطط لها وبالمدة الزمنية نفسها قد بلغت (16506 (أييوم بالسنة بفـارق(119(يـوم بـالسنة،وهـذا دليـل على أمثـليـة النمـاذج الـريـاضيـة لتـخصيص الهيئـات الـرقـابية على االدارات الخاضعة لتدقيقها .

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Use Of Computerized Curriculum Individually and Cooperatively In the Achievement of Ninth Grade Students in Mathematics
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The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.

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Publication Date
Wed Sep 13 2023
Journal Name
مجلة العلوم النفسية
واقع مشاركة رياديات الاعمال في تحقيق اهداف التنمية المستدامة دراسة ميدانية في محافظة بغداد
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للمرأة دوراً استراتيجياً حيوياً في المجتمع ، بوصفها نصف المجتمع ، ونظراً لأهمية الأدوار التي تؤديها في مجالات الحياة كافه سواء الاجتماعية ، أو السياسية ، أو الاقتصادية ، في ظل التغيرات والتحولات التي شهدتها المجتمعات عامة والمجتمع العراقي تحديدا, لاسيما في الفترة الأخيرة كانتشار التعليم والصحة ومفاهيم العدالة وتكافؤ الفرص في مختلف الميادين ، والتي صاحبها وبشكل واضح زيادة مشاركة المرأة في مجالات العمل المخ

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Publication Date
Tue Nov 29 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed form for the Combined Assurance report and its impact In achieving sustainable development in the Iraqi economic units
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Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Importance of Liquidity and Profitability in Enhancing the Banking Value in Private Banks for the Period 2016 - 2019
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The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The women at Al-Sakhaawi Book "A;-Dhau Al-Lami", Study in the social life
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In our previous research , we study the method of women by ( al – sakhaawi " died 902
ah/1496a.c"book witch called ( al- dhau, al-lami) .
So in this paper , we will discuss the social life of women in the mamluk period through the
same book ,especially when the sakhaawi devoted a full part for women in the same book
called it (mhagam ,al –nessa)wich it translations a large number of women like wives
,daughters ,sisters ,and maids of mamluk sultans ,so that make my able to know a lot about
the social life of woman which we study it like a social aspects of women, here wealth,
business, professions ,and in the last we study the habits of them marriage .

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
Inner Music in the Book of Young Branches in the Advantages of the Seven Hundred Poets of Ibn Sa`id Al-Andalusi
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Everyone agrees on the importance of internal music, as it is the greatest pillar in poetry music. Because it differs in internal music, and we seek in this research to shed light on the internal music in the book The Young Branches of Ibn Saeed Al-Andalusi, in terms of the poets' choice of words and styles that make up the internal music

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Inspection In Achieving Banking Compliance: An Applied Study In A Sample o Iraq Banks
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The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.

The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.

Has been reached on a set of theoretical and practical conclusions, including: -

1-confirmed the statistical analysis of the answers to the research sample the importance of the role o

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Heavy Metals Concentration in Commercial Rice Available at Erbil City Markets, Iraq and Soaking Effects
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Heavy metal (HM) pollution has long been a significant source of environmental deterioration and a problem for the safety of food. Iraqis prefer rice over any other food, and since heavy metals have a direct impact on health, their traces in rice have drawn particular attention. Before cooking rice, it is usual in Iraq to wash and soak it. Some 55 varieties of imported and local rice were sampled from Erbil city markets in 2022 with the aim of determining the concentration of As, Cd, Cr, Ni and Pb before and after soaking. Standard procedure of acid digestions was applied on the raw and soaked samples. The solutions were analyzed using ICPE-9820 Shimadzu. The mean concentrations of As, Cd, Cr, Ni and Pb (in mg/kg) in the rice samples bef

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Natural Factors on the Cultivation and Production of Sesame Crop in Al-Qadisiyah Governorate: كوثر ناصر عباس
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Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Knowledge Sharing In the Human Resource Capability
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Abstract
         The role of the independent variable and human resources capabilities was the role of the adopted variable. The aim of the research is to identify the level of participation in the knowledge of the organization through human resources and the rigorous scientific investigation to develop new mechanisms of action that help To manage the organization in the implementation of its mission and achieve its main objectives that have been found for it is to encourage the work of scientific research and maintain the preservation of its continuity to increase the competencies of knowledge, technical and skill to form a future workforce qualified to work In the sectors of society.

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