The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R^2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de

The current research aimed to identify psychological stability and its relationship to university integration and spiritual intelligence among university students. The research sample consisted of (158) students from the College of Education - Al-Mustansiriya University.

A scale was applied: psychological stability, university integration, and spiritual intelligence,   and by using the (Pearson) correlation coefficient, and the t-test, the results showed: the sample members enjoy psychological stability, university integration, and spiritual intelligence, and there is a positive, statistically significant correlation between the research variables, and the results resulted in some recommendations and proposals.

The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

This research explores the intricate relationship between environmental sustainability and urban design in Al-Jumhuriya Neighborhood, Baghdad, reflecting urban development challenges and opportunities. It highlights the need to balance growth, functionality, and quality of life with environmental responsibility in urban areas worldwide. The research includes a literature review on environmental sustainability in urban design and the utilization of multifunctional land in contemporary cities. The research employs a mixed-methods approach, combining quantitative and qualitative data collection methods. Survey results show a diverse range of perspectives, indicating concerns about air quality and local regulations but also positive views on co

This paper focuses on the most important element of scientific research: the research problem which is confined to the concept of concern or concern surrounding the researcher about any event or phenomenon or issue paper and need to be studied and addressed in order to find solutions for them, to influence the most scientific research steps from asking questions and formulating hypotheses, to employ suitable methods and tools to choose the research and sample community, to employ measurement and analysis tools. This problem calls for a great effort by the researcher intellectually or materially to develop solutions.