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Awareness of the regulatory and administrative leadership and its role in achieving the effectiveness of the internal control system and achieve fair accountability
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The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these resources in accordance with the specified in the state budget law targets as well as weak oversight awareness of the majority administrative leadership, adversely affecting the achievement of the effectiveness of internal control system in particular, and the objectives of government institutions in general. Find kicks off in search solution to the problems of proving the following two hypotheses:1.The creative approach to the adoption of administrative leaders in government institutions contribute to support the effectiveness of the internal control system in the fight against manifestations of the administrative and financial corruption and achieve the desired administrative reform in all areas of economic life.2.The acquisition of administrative leadership awareness oversight contributes to the effectiveness of the internal control system in achieving the best use of available resources in various government institutions.The researcher reached a set of conclusions including:1.lack of technical reference clearly defined legal and regulatory framework can be referenced in the issues facing the audit and internal control departments in government institutions.2.weakness of senior management to recognize the role of internal control in the maintenance of public money and its role in supporting the administration's efforts to achieve the goals of the institution and reducing accountability.3.weak senior management in response to the need for oversight and internal audit departments to appoint directors of the sections of Control and Internal Audit hold advanced degrees specializing in accounting, auditing and in the appointment of sufficient number of auditors who have specialized degree in accounting.4.twice the regulatory qualification of internal auditors to meet the basic requirements of the regulatory function.The researcher presented a set of recommendations including:1.To recommend to the Council of Ministers to prepare a government program for the reform of the internal control system in isolation or within a comprehensive government program of administrative reform various aspects of the political, economic, social and cultural life.2.the appointment of auditors in control and internal audit departments who hold a bachelor's degree in accounting at least in all government institutions and that the auditors at the headquarters of the ministries who hold graduate degree in accounting.3.recommendation to the Ministry of Higher Education and Scientific Research, specializing in the creation of Control and Internal Audit holds graduate study obtained from the responsibility of oversight and internal audit departments management.4.Create a technical reference for internal control is based in the Ministry of Finance while maintaining the administrative reference to link to the top of the hierarchy and what contributes to the effectiveness of the system.

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Publication Date
Fri Nov 21 2025
Journal Name
Sciences Journal Of Physical Education
Perceived organizational support and its relationship to the cognitive competence of the Iraqi National Olympic Committee from the point of view of members of the Olympic sports federations in Iraq
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Energy Storage
Multiple-segment metal foam application in the shell-and-tube PCM thermal energy storage system
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Scopus (166)
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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of instructional design according to whole brain theory of Herman in the achievement of chemistry of the fifth scientific students
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The research aimed to identify the effectiveness of instructional design according to whole brain theory of Herman in the achievement of chemistry at the fifth scientific students at a secondary school of the General Directorate for Educational in Diyala / Baladruz in Iraq. The research sample Consisted of (57 student, (29) students as experimental group studied according to instructional design strategies for whole brain theory of Herrmann and (28) a student as a control group studied by the usual way for two semesters, a prepared achievement test as article and objective type of multiple choice, the coefficient stability of alpha-Cronbach equation reached (0.86). The research Results showed the presence of a statistically significant d

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Publication Date
Sun Jan 06 2019
Journal Name
Arabian Journal Of Geosciences
Iron Content Variations in Sphalerite and Their Effects on Reflectance and Internal Reflections under Reflected Light
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Formal trespass and its intellectual manifestations in the contemporary interior space: ريم باسل نوري
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The Interior design is concerned with designing and creating internal spaces and reformulating their ideas, thus separating their capacities for influence and achieving suitability and comfort for their occupants, and enabling them to use them in a manner that achieves their goals and requirements, and this is unfolded by the integrity of the functional, aesthetic and expressive performance that these spaces achieve, The behavior of its users includes a variety of activities in harmony with the influence of those spaces and their forms, so the designer was keen to have these spaces in a form with an effective role in harmony with the needs of the times and its complexities in formation and construction, familiar with the strong cultural,

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The actor's Body Language and its significance in Iraqi Theatre Show: نوار علي محمد
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  The theatrical show has gone through a lot of changes where the actor was the most significant factor in all the theatrical shows since the very beginning of the art of acting by the Greeks until the present day. The actor went through many stages that employed his tools in different ways. The body in the theatre had a great importance because it is the perceived physical element that creates the communication between the actor and the audience in the theatrical show. The actor's body had a special language that carries different meanings and creates the communication between the actor and the audience in the theatrical show. The audience can decipher the codes of that body, thus, the researcher found the compatibility and differe

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Erotic and its epistemic connotations in the Iraqi theatrical text: علي كريم حسون الركابي
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  eroticism formed a basic focus in contemporary studies and caused a problematic clash in terms of terminology, as some interpreted it by pornography and another interpreted it as aesthetic, so this research came to seek to decipher this terminological clash, and to be known as erotech in terms of cognitive significance, Accordingly, the research culminated in four chapters. The first chapter (Methodological Framework) talks about the research problem that came according to the following question: “How is the erotic act built in the theatrical text and what are the epistemic connotations that express its subjectivity? Then followed by the importance of research and the need for it, then the objective of the research, and the boun

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Logical thinking and its relation with problem Solving among female instructors in the university
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problems with its unobvious effect on scientific creativity and information. Problem solving is one of main goals of researchers because it develops their right logical thinking methods. The present study aims at measuring logical thinking among female it structures in the university mea swing problem solving among them ,identifying statically differences significance in logical thinking among female instructors in the university according to (Specialization Variable), identifying differences significance in problem Solving among female instructions in the university according to ( Specialization Variable) and identifying the Correlation between logical thinking and problem solving among female instructors in the university. The sample c

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
meta and its dimensions in the designed bio-formation - virtual reality environment - a model
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This study revolves around the rapid changes of science and a comparison of the formal and practical aspects and the reason behind summoning the changes and their types, which are subject to the influence of the recipient. This transformation represents formal and intellectual production cycles and formal functional generation that is subject to the goals of the system of multiple differences at the level of time and place. It meets the needs and the request for change, but access to it comes through multiple systems and portals that are different from the normal and the usual, so this study was called (meta and its dimensions in the designed biological formation (virtual reality environment - a model). The research seeks to find solutio

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Publication Date
Fri Dec 01 2023
Journal Name
Food Bioscience
Green synthesis of silver nanomaterials and evaluation of their antibacterial and antioxidant effectiveness in chicken meat
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Scopus (8)
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