That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the search of the subject of the study of contemporary Governmental Accounting Concept, And most important functions and characteristics. The tells us that included the concept of the electronic government elements and their impact on the development of the organizations, the third tells us that the applied aspects and test the hypothesis Search. The research found that electronic systems had an expected impact on the pillars of the government accounting information system; this is necessary requirement to build a framework that corresponds to that system. The research recommended that the government accountant should be qualified to support theoretical advocacy and the practical need to move towards an electronic government accounting information system.
The study aims to identify the extent of the availability of administrative empowerment and the implementation of remote supervision in relation to two variables with respect to the employees of the Saudi Ministry of Education. The study included (456) male and female supervisors. The questionnaire has been administrated to collected data related to the research aims. The results indicated that both the extent of the availability of administrative empowerment and the implementation of remote supervision is of an average degree. There is a significant correlation relationship (p<0.05) between administrative empowerment and remote supervision of the educational supervisors of the Saudi Ministry of Education. The research recommends that
... Show MoreIn the cuurent article, the photophysical properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione were investigated. The visible absorption bands at 527, 558 and 362 nm in propylene carbonate and the compound was found to be fluorescent in solution and in the plastic film with emission wavelengths between 550- 750 nm. The Stokes Shift of P.C., acetonitrile, diethyl ether, Tetrahydrofuran THF, cyclohexane, dibutyl ether, and dichloromethane DCM are 734, 836, 668, 601, 601, 719, and 804 cm-1 in respectively. The Stokes Shift Δ was less in THF and cyclohexane, than the solvents, which indicates that the energy loss is less between the excitation and fluorescence states. The
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The article analyzes the neologisms that arose in the Iraqi dialect after the 2003 US-British invasion and the fall of Saddam Hussein's regime, according to the theory I advocate: "The Basic Outline of Reference," a developed theory of Arab legacy and cognitive theory, which came out in 1987 in America, so we have used the terminology of cognitive grammar. In this theory it is stated that the reference is the interaction between four components: perception, imagination, imaginative comprehension and the linguistic sign or symbolization (the neological word in this article), which are closely related, so that none of them can be lacking, because they constitute a holistic whole that belongs to a deeper level. Let us
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Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co
... Show MoreJean-Paul Sartre and Badr Shakir al-Sayyabe are among the most prominent writers that critiqued the destructive role of capitalism and the patriarchal power system in the period of the Post-World War II crisis. Divided into three chapters, the present study examines two of the most eminent literary works in the history of the Western and Eastern societies in the fifties of the last decade: Jean Paul Sartre’s play : The Respectful Prostitute and Badr Shaker al-Sayyabe’s poem: The Blind Prostitute.
Chapter one discusses the position of the prostitute in a patriarchal societies. Chapter two linguistically analy
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The research aims to identify the educational plan for the private and public kindergartens. The researchers selected a sample consisted of (59) female teachers for the private kindergartens and (150) female teachers for the public kindergartens in the city of Baghdad. As for the research tool, the two researchers designed a questionnaire to measure the educational plan for the private and public kindergartens. The results revealed that private kindergartens have educational plans that contribute considerably to classroom interaction, the public kindergartens lack for educational plans. In light of the findings of the research, the researchers recommend the following: the need to set up a unified educational plan for the priv
... Show Moreان التحول في الحياة الاقتصادية الناتج عن التقدم التكنولوجي وتقنية المعلومات في مجالات الفضاء والتقدم في الاتصالات السلكية واللاسلكية والالكترونيات الدقيقة مكنت الشركات من ارسال كميات هائلة من البيانات بتكاليف منخفضة.
وان انتشار الشركات متعددة الجنسبة والتي سعت لتحقيق السيطرة على اقتصاديات العالم من خلال فروعها المنتشرة فتحتاج الى نظم للانتاج والتكاليف ونظم للمعلومات الادارية والمحاس
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It is very known how great is the role of the Jewish writers in the system of the Zionist movement. The movement relied on writers and writers to carry out their programs, especially those pertaining to the creation of a "national homeland" for Jews. Most Jewish writers sang of Palestine even though they were not born there.
On such a basis, we have followed closely the writings of writers, critics and others by the end of the nineteenth century and the beginning of the twentieth century. We found that these writings are based on one common question: What is the fate of the Jewish people?
Most of these writings were accompanied by Theodor Herzl's proj
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Our research comes to shed light on Iraqi literature as literature that arose in special circumstances alongside foreign literature. Using comparative research methods, we chose to highlight two distinguished writers, who have their mark in the world of literature. The first is the Iraqi writer Maysaloun Hadi, who is considered an icon of Iraqi feminist literature, and the second is the French writer Le Clézieu, who won the Nobel in 2008. We will see through the research how the two authors expressed their views of modernity and urbanism. And how each of them separately portrayed the psychological and moral projections that formed the essence of man today.
Résumé
Notre recherche abord un des points inc
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The study dealt with measuring the impact of the availability of each of the content elements of the interaction, electronic services, and information on the evaluation of the users of the government website for its effectiveness in terms of the site’s functions and for measuring the site’s ability to present the organization’s tasks to customer groups.
Authority is concerned with measuring the confidence of customers in the content of the site, and in the organization as a whole. Validity is related to measuring the effectiveness of employing the site’s content to achieve the goal of its creation and in communicating with customers. Availability It is for measuring the ease of use of the site. The relevance, which means
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