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 .
Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi
... Show Moreالسياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)
This work reports the development of an analytical method for the simultaneous analysis of three fluoroquinolones; ciprofloxacin (CIP), norfloxacin (NOR) and ofloxacin (OFL) in soil matrix. The proposed method was performed by using microwave-assisted extraction (MAE), solid-phase extraction (SPE) for samples purification, and finally the pre-concentrated samples were analyzed by HPLC detector. In this study, various organic solvents were tested to extract the test compounds, and the extraction performance was evaluated by testing various parameters including extraction solvent, solvent volume, extraction time, temperature and number of the extraction cycles. The current method showed a good linearity over the concentration ranging from
... Show MoreObjectives: The study aims to: (1) assess the prevalence of phantom vibration and ringing syndrome among
nurses, (2) determine the level of job-related stress among those nurses who are working at teaching hospitals in
Al- Nasiriyah city, and (3) identify the association between job-related stress and experience of phantom
vibration and ringing syndrome.
Methodology: : A descriptive design, cross-sectional study was used for the present study was carried out
from 4th December, 2017 to the 4th April, 2018 in order to determine the association of Phantom
Vibration and Ringing Syndrome with Job - Related Stress among nurses at Teaching Hospitals in AlNasiriyah
City , on a purposive (non-probability) sample was used in t
Abstract
Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal
... Show MoreIn this paper, the Magnetohydrodynamic (MHD) for Williamson fluid with varying temperature and concentration in an inclined channel with variable viscosity has been examined. The perturbation technique in terms of the Weissenberg number to obtain explicit forms for the velocity field has been used. All the solutions of physical parameters of the Darcy parameter , Reynolds number , Peclet number and Magnetic parameter are discussed under the different values as shown in plots.
Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders
The use of Bayesian approach has the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and ensemble trees for explanatory variables are all together and at every stage on the other. In addition to obtaining the subsequent information at each node in the construction of these classification tree. Although bayesian estimates is generally accurate, but it seems that the logistic model is still a good competitor in the field of binary responses through its flexibility and mathematical representation. So is the use of three research methods data processing is carried out, namely: logistic model, and model classification regression tree, and bayesian regression tree mode
... Show MoreIn this paper, we have investigated some of the most recent energy efficient routing protocols for wireless body area networks. This technology has seen advancements in recent times where wireless sensors are injected in the human body to sense and measure body parameters like temperature, heartbeat and glucose level. These tiny wireless sensors gather body data information and send it over a wireless network to the base station. The data measurements are examined by the doctor or physician and the suitable cure is suggested. The whole communication is done through routing protocols in a network environment. Routing protocol consumes energy while helping non-stop communic
... Show MoreThis research aims to study the methods of reduction of dimensions that overcome the problem curse of dimensionality when traditional methods fail to provide a good estimation of the parameters So this problem must be dealt with directly . Two methods were used to solve the problem of high dimensional data, The first method is the non-classical method Slice inverse regression ( SIR ) method and the proposed weight standard Sir (WSIR) method and principal components (PCA) which is the general method used in reducing dimensions, (SIR ) and (PCA) is based on the work of linear combinations of a subset of the original explanatory variables, which may suffer from the problem of heterogeneity and the problem of linear
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