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building and implementing guidance program in style of role playing.

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Servant leadership, altruism, empowerment, administrative creativity, idea generation, implementing change.

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Audio/Visual Aids, implementing, Teaching Aids, Teaching Arabic Language to Non-natives

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ce international public relations as one of the tools of implementing their foreign policy, and building their image in the outside world and in the international environment. The researcher who follows t

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The aim of the research is to identify the nature of sustainable development and the process of auditing and control the performance of the public institutions and the auditing and control standards that Addressed with the subject. It also aims to apply the process of auditing and control the performance on the research sample to achieve sustainable development by measuring the impact of the activities of municipal institutions on the dimensions and objectives of sustainable development. The research reached the most important conclusions are the failure of the internal auditor and the external auditor of municipal institutions to activate the auditing and control of performance on municipal activities to achieve sustainable development. and the weakness of municipal institutions in preparing and implementing a plan to collect their annual revenues And the impact of the negative impact on the per capita

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The capitalist system managed to impose its will and ideas in order to revive its trade and reform its monetary system by establishment the international financial institutions such as the International Monetary Fund, IMF, the World Bank and the world trade organization WTO. The IMF assumed a great position as the right arm of the capitalist system and defended its interests by offering capitalist ideologies and prescriptions with aids and loans to the developing countries to deepen the dependence of these countries regardless of the nature of cultural systems, political, economic and social which are ruling these countries. These programs and prescriptions are imposed on countries and have no choice in rejecting them or implementing planned national programs instead. It is noted that the implementation of IMF programs and the protection of creditor countries' interests are closely related to economic, social and political changes of debtor countries

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The research deals with three key variables which are: defensive orientation, analysis orientation, and efficient control system. The research studied the effect of each of the first two variables on the efficient control system variable, and sought search through statistical analysis of the study's variables to build a model for achieving the defensive and analytical approach based on the efficient control system toward the application of corporate governance good practices and that fit with the research sample, Ministry of Finance. The data and information collected from a sample of, 40 employees representing the upper and central departments who concerned to take the decisions in the researched sample. The study problem consists of the strategic orientation in overall and defensive and analytical orientations in particular, and the extent of knowledge about it. In addition, whether there is a correlation and effect between the defensive and analytical orientations and efficient control system or not, as well as obstacles to the application of corporate governance practices that are affected by decision-making process. The research found several conclusions: the vision, mission and goals in the study sample is characterized as not focused and there was no clear strategic orientation, and there were several practices carried out by the department consistent with the application of efficient control system toward implementing good practices on side and with the orientations of its work on the other. Therefore, it is necessary to build a record for a specimen strategic orientation aligns corporate governance practices to get to the better performance of the sample under study.

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The program and performance budget represents a system of financial budgeting that includes all expenditures that must be allocated for each new financial year. The budget of each function within the government unit begins to be analyzed according to its needs and costs. Then the budget is prepared on the basis of the requirements of the next stage without considering the increase or decrease of the previous budget .Program and performance budgeting helps reduce costs by avoiding the increase or decrease in the budget of the previous period, but the process of preparing the program budget and performance takes longer than the traditional budget or budget items, but this is not an obstacle to the preparation and implementation.The aim of this study is to develop the budget system in government units through the use of the program and performance budget system as a tool for planning and monitoring activities and activities and to implement the necessary applications to implement this budget, thereby reducing the waste of public money by reducing unnecessary public expenditures.This study was conducted in one of the government units, Iraq, Al-Muthanna University, in Samawah City, to survey the opinions of a sample of accountants, auditors, unit officers and specialized academics affiliated with that government unit, as well as the use of the practical experimental approach in one of the formations of this unit, sub-units. The results of the study showed that there is complete acceptance by the sample members of the importance of adopting and implementing the system of budget of programs and performance. The results of the applied study also showed that there is great benefit to the sub-government units through the use of the program and performance budget system for the planning and control of the use of resources available.The study has reached a number of recommendations, the most important of which is the need to move the process of preparing budgets in government units from the traditional budget, budget items to the budget of programs and performance and its application already, as it has several characteristics, notably the feature of flexibility, cost reduction as well as implementation is more accurate and is therefore a tool for assessing the performance and financial planning of government units as well as evaluating the performance of government departments and their employees.

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