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The role of paid the offices of the Inspectors General on mutation fraud Crimes
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       Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the crooks are not free of cheat or deceit or forgery or trick or seduction.

        The reason for choosing the subject of research is not approving administrative classification for fraud to be based on as standard by procedures of general inspectors offices and to highlight the role of measures in the reduction of these crimes, and from these procedures, provided by the search, are the preventive measures, since the introduction of specialized regulatory (observing) institutions, including the offices of general inspectors, to protect public money and to improve performance of the ministries and the elimination of fraud, waste, and abuse of power and provide better services to citizens, and these devices are of recent origin, it should have the procedures and mechanisms of action commensurate with the increasing of the functional worsening deviations, it must be based on the classification for fraud. And in addition to what this research presented this research from many ideas and points, most notable of which, was the preventive measures, which consists of three coherent, integrated and syndrome pivots   one cannot be separated from the other two, the Search named them ( elements of preventive  )

These measures are applied by the offices of general inspectors in the implementation of the tasks entrusted to them in order to achieve the objectives and the purpose for which they were created. Those measures were tested on a sample of some of the general inspectors with some assistants and directors of departments and sections in order to test the first hypotheses of the research which were represented in a relationship of a moral sense between measures of general inspector offices and the fraud, in addition to the second main hypothesis which sees that there is an effective relationship of the moral sense in the measures of general inspectors offices. The research has come to the most important conclusions and recommendations that it came out with, including the following:

  • Measures of investigation, checking, inspection, and preventive carried out by the offices of inspectors general (research sample) are done at a very good level in the ministries, which will thereby contribute to the fight and the reduction of fraud that may occur.
  • Results of the statistical analysis of the practical side proved that the offices of general inspectors were in constant contact with all of the reports issued by the authorities and regulatory bodies, and any reliable source of information is not ignored by not dealing with it.
  • The results indicated that the authorities granted to the offices of general inspectors allow them to easily get information from the administrative units which are subject to inspection and easy access to those units without restrictions and this helps a lot the work of general inspectors offices in the elimination of fraud If they  make good use of those authorities
  • The preventive measures are the least fragmented in terms of the answers of samples from the rest of the dimensions of the general inspector's office procedures, which demonstrates the strength and clarity of the preventive measures implemented in the ministries.
  • The results proved that fraud in public office is classified into crimes of corruption and assets fraud and financial disclosure fraud.
  • The results showed that the financial pressure and the opportunity and the justification are some of the important elements in the commission of fraud.
  • The researcher found that the coordination and exchange of information between the offices of general inspectors are important and necessary to reduce fraud.
  • The results proved that the work of the Office of the General Inspector is basically regulatory and preventive and is not a security work as portrayed by some.

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of The Tax Core Competencies in The Tax Settlement: An Empirical Study of The General Commission for Taxes
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This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

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Publication Date
Tue Nov 27 2018
Journal Name
Al–bahith Al–a'alami
The Role of Local Satellite Channels toward the Social and Cultural Development in U.A.E Society
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The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

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Publication Date
Mon Jan 02 2023
Journal Name
Scripta Medica
The influence of socioeconomic status and general health on the fracture incidence
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Background/Aim There is an association between patient general health, socioeconomic status and fracture incidence. Aim of this study was to demonstrate the relation between the socioeconomic and health status and the occurrence of fractures in Al-Kindy Hospital residents. Methods A prospective cross-sectional study was performed by using data collected from fractured patients in Al-Kindy Teaching Hospital / Baghdad Orthopaedics Outpatient Clinic, between 12 December 2021 and 8 March 2022. A hundred patients aged 20 to 75 years were included in this study. The data were collected using a researcher-administered questionnaire, which included items to assess patient's socioeconomic status (accommodations, occupation, income status, level of e

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Scopus
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The role of digital communication and display in interior design processes
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In light of the intellectual and technological progress within the current developments of time, as well as the emergence of digital tools and means of display and communication, which had a major role in the shifts of the time of globalization in various commercial and economic fields, as well as areas of transferring the design image and its stages of development to customers and the convergence of views between the customer and the interior designer, which are the most important pillars of the design process As a whole, and accordingly, there is an urgent need for a process of intellectual balance between them through digital tools from the technical side and through social media from the intellectual side. Customer comments via socia

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Knowledge Innovation In Managing Strategic Momentum (Field Research)
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The Research Aims To Clarify The Role Of Knowledge Innovation On The Administrative Process Represented by Managing Strategic Momentum, The Research Problem Focuses on Administrative leader Interest In And Implementation Of The Innovation Element Of Knowledge In The Organization By " Managing Strategic Momentum" As Well As The Focus By Management About The Innovators And Makers Of Knowledge And Strategic Planners In The Design And Formulation Of Strategic. Research does Contribute In Solving Part Of The Organizational Problems Of Vision, Innovation And Their Impact On The Momentum Management To Determine The Extent On Which The Procedures Of The Assessed Companies And Plan To Regulate Innovation Under The Momentu

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Cultural Intelligence In drawing Local Politics (Field Research)
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Abstract :

This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions (Strategy, Knowledge, Motivation, Behavior) on Drawing Local politics and their dimensions (Empowerment, Flexibility, Organizational Justice, Local Funding) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Role of Phenotypic Traits in Interior Spaces: سهير ياسين احمد
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The phenotypic characteristics in the interior spaces are seeing the result of the ability of the designer in his handling of the vocabulary and the elements to deliver a specific meaning for the recipient , and is working to stir up the receiver and make it effective in the process of perception of space. So the theme of the role of phenotypic characteristics is of great significance in the process of analyzing spaces to reach the goal of the main idea , and show those qualities through relationships design in terms of shape, color and texture ... etc. , to reach also designs more beautiful , and creating an internal environment , creative and continuous with its external environment , Hence the importance of research in that it tries t

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The role of governors and Arab workers in helping the needy and the poor in the eras Rashidin and Umayyad
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The research deals with financial and supplies support from the rulers and governors of the
Arab cities and Islamic regions to the poor of common people and the poor of their own . The
Islamic Arab community was characterized , since the prophet's era , with great humanistic
features that formed the cultural characteristic which organized individual's economic life .
The prophet , senior Muslims and the rich cared a lot about this side . There was a large
variation in the degrees of wealth and poverty in the Muslim Arab community as a heritage
from the pve – Islamic society where there is no concern about helping the needy and poor .
Thus , the research sheds light on the different forms of help offered by rulers a

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The role of teachers in Sociology In the development of creative thinking for students stage Middle school section of the literary In Karkh II schools From the perspective of the teachers and the students themselves
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This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management strategies in building core competenciesAn exploratory study of the views of a sample of managersOffice of Financial Supervision in Iraq
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The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

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