تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم في تقييم الاداء من قبل الاجهزة العليا للرقابة لزيادة جــودة وفاعليــة الخــدمات الــتي يقــدمونها كمــا انهــا جــزء مهــم فــي مجــال التنظيم الذاتي للجهاز الرقابي فمن خلال جمع البيانات وتحليلها، يتم تحديد أولويات إجراءات التحسين واتخاذ القرارات بشأنها لقياس الفجوة بين الأداء الحالي والأداء المنشود حيث يتم تحديد المستوى المستهدف للأداء على المدى المتوسط والطويل حيث تكون مستويات الأداء هذه قابلة للتحقيق، حيث يتم وضع خطة ذات جداول زمنية ومسؤوليات محددة وبمجرد تنفيذ الخطة وجمع البيانات عنها، يمكن إجراء مقارنات وتحديد نقاط القوة ونقاط الضعف واقتراح المعالجات لها.
تتزايد الصعوبات التي يعاني منها الطالب بشكل خاص والتدريسي بشكل عام في المرحلة الراهنة وذلك لنقص المصادر والكوادر العلمية الرصينة التي كانت تفخر بها جامعات العراق ولا سيما جامعة بغداد اذ أن الجامعات هي اعلى قيمة في السلم التعليمي وتعد بيئة نقية أوجدها المجتمع للتربية من خلال المناهج الدراسية التي تؤدي بشكل سليم وان الجامعة بوصفها سياقاً اجتماعياً لها أهمية في التشجيع على الإبداع وتعد جيلاً من الشباب للعمل
... Show MoreHigh performance self-consolidating concrete HP-SCC is one of the most complex types of concrete which have the capacity to consolidated under its own weight, have excellent homogeneity and high durability. This study aims to focus on the possibility of using industrial by-products like Silica fumes SF in the preparation of HP-SCC enhanced with discrete steel fibers (DSF) and monofilament polypropylene fibers (PPF). From experimental results, it was found that using DSF with volume fraction of 0.50 %; a highly improvements were gained in the mechanical properties of HP-SCC. The compressive strength, splitting tensile strength, flexural strength and elastic modulus improved about 65.7 %, 70.5 %, 41.7 % and 80.3 % at 28 days age, respectively
... Show MoreThe research aims to verify that there is an influence between innovative marketing and the organization's reputation by brand mediation.
The research problem is that the Oil Marketing Company (SOMO) needs innovative, unconventional methods in marketing its products and improving its reputation by adopting a solid brand that adds value to the product.
The importance of the research: The importance of the research is highlighted as it deals with essential variables in business organizations that help increase customer loyalty by adopting a distinctive brand.
The research started from four main hypotheses to explore correlations and influence between researc
... Show MoreIn wide range of chemical, petrochemical and energy processes, it is not possible to manage without slurry bubble column reactors. In this investigation, time average local gas holdup was recorded for three different height to diameter (H/D) ratios 3, 4 and 5 in 18" diameter slurry bubble column. Air-water-glass beads system was used with superficial velocity up to 0.24 m/s. the gas holdup was measured using 4-tips optical fiber probe technique. The results show that the axial gas holdup increases almost linearly with the superficial gas velocity in 0.08 m/s and levels off with a further increase of velocity. A comparison of the present data with those reported for other slurry bubble column having diameters larger than
... Show MoreA direct, sensitive and efficient spectrophotometric method for the determination of nitrofurantoin
drug (NIT) in pure as well as in dosage form (capsules) was described. The suggested method was
based on reduction NIT drug using Zn/HCl and then coupling with 3-methyl-2-benzothiazolinone
hydrazone hydrochloride (MBTH) in the presence of ammonium ceric sulfate. Spectrophotometric
measurement was established by recording the absorbance of the green colored product at 610 nm.
Using the optimized reaction conditions, beer’s law was obeyed in the range of 0.5-30 μg/mL, with
good correlation coefficient of 0.9998 and limits of detection and quantitation of 0.163 and 0.544
μg/mL, respectively. The accuracy and
اسهم تطور ادوات الاسواق المالية والتغيرات العالمية كالعولمة المالية وتحرير الاسواق المالية العالمية في احداث العديد من الازمات ومنها الازمة المالية الدولية التي تعد من اكثر الظواهر ملازمة للاسواق المالية على الرغم من التطورات التي تشهدها تلك الاسواق نتيجة تطور ادواتها المالية وانفتاحها على بعضها البعض. وتتعرض الاسواق المالية الدولية والناشئة (Emerging Market) منها بشكل خاص ا
... Show MoreThis study aims to explore the relationship between the degree of application of digital leadership and the development of administrative work at the University of Tabuk. It further aims to examine the presence of statistically significant differences between the average responses of faculty members and employees at the University of Tabuk regarding the study axes that are attributed to the following variables: (scientific rank, gender, and job), the study used the descriptive approach in its correlative style, and the questionnaire was used as a tool for data collection, as it was applied to a simple random of (310) members of the faculty and staff. University of Tabuk. The results showed that the degree of digital leadership applicatio
... Show MoreThe research section tagged (Aesthetics of Abstract Expressionism and its Representations in the Artistic Products of Students of the Department of Art Education) into four chapters and it included in..
The first chapter: (the methodological framework) for the research, and the research problem is summarized through the question (what are the aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education). In the products of students of the Department of Art Education).
The aim of the research was (discovering the aesthetics of abstract expressionism and its representations in the artistic products of the students of the Department of Art Education). As we
Abstract
The research dealt with a studying the impact of oil price fluctuations on one of the rules of financial discipline, which is the rule of budget deficit in the Iraqi economy for the period (2003-2020) as it is one of the quarterly economies that rely mainly on volatile oil revenues that fluctuate with oil prices in global markets, and therefore the general budget suffers. from The state of instability and then the government resorts to borrowing for a long time . this deficit in the general budget and increase the debt burden in the public debt.The research aim to measure and study the impact of oil price flu
... Show MoreA submerged weir is a hydraulic structure utilized to control flow in canals and rivers. Water scarcity is a persistent issue in Iraq, especially during the dry season when irrigation withdrawals reduce downstream water levels in canals (Water is lost from irrigation canals due to seepage, evaporation, and vegetation growth). The final section of the Bani Hassan Canal experiences significant drops in water surface (WS) levels, negatively impacting irrigation efficiency. This study addresses that gap by investigating the use of submerged weirs to enhance water distribution and raise WS in the final 6 km segment of the canal. A one-dimensional (1D) hydraulic mode