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.
This study involved the effect of anew nickel (II) complexs with formla [NiL2(H2O)2].2.5ETOH where L=Bis[5-(p-nitrophenyL)-4-phenyL-1,2,4-traizole-3-dithocarbamato hydrazide] diaqua. nickel(II). Ethanol(2.5).and anti-cancer drug cyclophosphamide on specific actifity of two Liver enzymes (GOT,GPT) in the (Liver,kidney) tissues and on the creatinine Level in the kidney byUtilizing an invivosystem in femalmice.The result showed that inhibition in the activity of GPT and GOT enzymes in theLiver and in both nickel (II) complex and cyclophosphamide drug (CP) . mice weretreated with three doses (90,180,320) µg/mouse for three days for each group.The Liver show's the highest rate of GPT inhibition was about 97.43% at180µg/mouse regarding the ki
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Due to its various resistance mechanisms, Pseudomonas aeruginosa is the most prevalent opportunistic infection that kills hospitalized patients. Thus, therapeutic options become limited. Objective: The study aimed to estimate the antibiofilm effectiveness of Conocarpus erectus leaf extracts against MDR P. aeruginosa isolates and examines pelA and algD gene expression. Subjects and Methods: One hundred-fifty clinical samples were collected from five Baghdad hospitals between September 2021 and January 2022. Samples were grown on different mediums. Despite cetrimide agar's ability to detect P. aeruginosa, only 83 isolates developed at 42°C. VITEK 2 compact system identification followed. This study examined 83 of P. aeruginosa isolates for r
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This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.
The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp
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Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re
... Show MoreThe resort to the eloquence of the poetic image as a style reveals the poet's creativity and creativity in dealing with external influences, and reflect them with emotional images express a sense of intense emotional imagination, and this imagination stems from the experience of a poetic sense of truth, tasted by the recipient before the creator of the poetic text.
In this study, we investigate the behavior of the estimated spectral density function of stationary time series in the case of missing values, which are generated by the second order Autoregressive (AR (2)) model, when the error term for the AR(2) model has many of continuous distributions. The Classical and Lomb periodograms used to study the behavior of the estimated spectral density function by using the simulation.
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Background: Heat-cured poly (methyl methacrylate) the principal material for the fabrication of denture base have a relatively poor mechanical properties. The aim of this study was to investigate the effect of glass flakes used as reinforcement on the surface hardness and surface roughness of the heat-processed acrylic resin material. Material and method: Glass flakes (product code: GF002) pretreated with silane coupling agent were added to Triplex® denture base powder using different concentrations. A total of 100 specimens of similar dimensions (65 x 10 x 2.5) mm were prepared, subdivided into 2 main groups of 50 specimens for each of the study tests. Ten specimens for the control group and 40 specimens for each of the experimental gro
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