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.
The current study aims to assess the ethical behavior among female students who are using a social media network in addition to describe the variables of interest (social media use and ethical behavior) among participants, in which to find out the effects of social media on the ethical behavior of high school female students. A quantitative approach was adopted to collect the relevant data for the study, six schools included in this study from the six directorates of education in Baghdad city. Subsequently, SPSS software was applied to analyze the relevant data of the study. To achieve the research objectives, a questionnaire was composed of three sections: Part I: deals with the student's demographic information. Part II: deals with inf
... Show MoreThe experiment was carried out to study the effect of NPK and Inicium using two concentration for each of them 1 and 2 gm/L for NPK and 5 and 10 ml/L for Inicium on some physiological characters of Lycopersicon esculentum and mitotic division index of seedling radical apex. The results showed that all the characters increased plant height, stem diameter, leaves number, length of leaf, lobs number in one leaf, length of root and root diameter. The data showed that the percentage of cell division, mitotic division and Telophase stage increased in seedling radical apex comparison with control plants.
The research aims to identify the relationship between mathematical ability and academic resilience among secondary school students. The research sample consisted of (280) students of the fourth scientific grade in secondary and preparatory schools of the General Directorate of Education in Baghdad / Karkh 2. The researchers built - based on previous studies and literature - a test of mathematical ability and a measure of academic resilience. The researchers used the T-test and Pearson's correlation coefficient to compare the results. The results revealed that fourth-grade students possessed mathematical ability and academic resilience. The research proved the existence of a positive correlation between mathematical ability and academic
... Show MoreThe main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr
... Show More
The current research aims to identify the level of both psychological comfort and job performance among a sample of high school teachers for the academic year (2019-2020). The researcher has built two tools to measure psychological comfort, and one to measure job performance. The researcher applied the two scales to a random stratified sample of (100) male and female teachers. The results showed a low level of feeling with psychological comfort among secondary school teachers and a good level of sense of job performance. There is no statistically significant difference in the level of psychological comfort according to gender. There is a significant difference in psychological comfort according to the variable of the length of service in
... Show MoreAbstract
The current research aims to identify the level of E-learning among middle school students, the level of academic passion among middle school students, and the correlation between e-learning and academic passion among middle school students. In order to achieve the objectives of the research, the researcher developed two questionnaires to measure the variables of the study (e-learning and study passion) among students, these two tools were applied to the research sample, which was (380) male and female students in the first and second intermediate classes. The research concluded that there is a relationship between e-learning and academic passion among students.
The aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a
... Show MoreThe aim of this study is to shed light on the importance of biofuels as an alternative to conventional energy, in addition to the importance of preserving agricultural crops, which are the main source of this fuel, to maintain food security, especially in developing countries. The increase in global oil prices, in addition to the fear of global warming, are among the main factors that draw the world’s attention to searching for alternative sources of traditional energy, which are sustainable on the one hand, and on the other hand reduce carbon emissions. Therefore, the volume of global investment in renewable energy in general, and in liquid biofuels and biomass in particular, has increased. Global fears emerged that the excessive convers
... Show MoreThe current research's problem includes the impact of cognitive reappraisal and reformulate on self-experience of emotional response and its negative feelings and the activity of cognitive reappraisal in changing response. The aim of this research is to detect the relation between adaptive response and cognitive reappraisal upon students of secondary school, and to find differences in gender and stage. The sample contained male and female student for the year(2022-2023) and consists of (480) students (240) male and (240) female in the karkh education/ 1 To achieve this aims researcher used descriptive method and to measure the two variables researcher built a scale for adaptive response according to theory of compound emotion (Barrett,20
... Show More
