اسم المؤلف:
احسان ذياب عبد
اسم المشرف:
كريمة علي كاظم الجوهر
المستخلص:
تهدف الدراسة الى وضع انموذج مقترح لاجهزة الرقابة والتدقيق (مكتب المفتش العام، ديوان الرقابة المالية الاتحادي، هيئة النزاهة، التدقيق الداخلي) يساهم في تحسين مستوى تطويرها، من خلال استعمال انموذج مرجعي. والتعرف على مستوى التطوير لقدرة انشطة هذه الاجهزة في اكتشاف واحباط المخالفات، وتحليل مقارن لقوانينها وتشريعاتها.اعتمدت الدراسة على المنهج الاستنباطي من خلال تكييف اطار بناء القدرات المؤسسية للافروساي، لاستقصاء اراء عينة البحث من قيادات اجهزة الرقابة والتدقيق حول مستوى التطوير المؤسسي لهذه الاجهزة. حيث يتالف هذا الاطار من خمسة مستويات للتطوير وخمسة مجالات وهي : الاستقلالية والاطار القانوني، التنظيم والادارة، الموارد البشرية، معايير ومنهجية الرقابة، الاتصالات وادارة اصحاب المصلحة. ويتضمن كل مجال عددا من العناصر. وتستند هذه المجالات مع عناصرها على المعايير وافضل الممارسات.كما اعتمد منهج التحليل الوصفي لدراسة مخالفات الاجهزة الخاضعة للرقابة والتدقيق وتحليلها وتبويبها وفقا للجهة المسؤولة عن المخالفة ونوعها وقيمتها والاجراء المتخذ حيالها. واجراء التحليل المقارن لتشريعات وقوانين الاجهزة الرقابية، لتحديد مجالات التطوير، ونقاط القصور والتداخل في العمل الرقابي الذي ينتج عنها. وتوصلت الدراسة الى مجموعة من الاستنتاجات من اهمها ان معدل التطوير العام لمكاتب المفتشين العموميين هو 2.47، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث باستثناء اثنان من مجالاته (معاييـر ومنهجيـة الرقابة) و(التواصل وادارة اصحاب المصلحة)، اللذان كان معدلاهما 2.38، 2.19 على التوالي. اما معدل التطوير العام لديوان الرقابة المالية هو 3.27، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. اما معدل التطوير العام لهيئة النزاهة هو 3.23، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. في حين كان معدل التطوير العام لاجهزة التدقيق الداخلي هو 1.67، ولم يحقق اي مجال من مجالاته الاربعة معدل الحد الادنى للمستوى الثالث المستهدف 2.50 من 4.00 درجات. لذا فان مستوى التطوير المؤسسي لمكاتب المفتشين العموميين يقترب من الثاني، ولديوان الرقابة المالية ولهيئة النزاهة فهو يقترب كثيرا من المستوى الثالث، اما لجهاز التدقيق الداخلي فهو المستوى الاول. واستنتجت الدراسة ايضا ان مخالفات الادارة العليا (وزير، مدير عام، مدير) تشكل نسبة 41% من اجمالي المخالفات، وتبلغ قيمتها 1276 مليار دينار تقريبا بنسبة 87.5% من اجمالي قيمة المخالفات. وان الاجراءات المتخذة حيال المخالفات تمثل باسترجاع وتوفير واحباط مخالفات بقيمة 146.835 مليار دينار، وهي تمثل 10% من قيمة المخالفات الكلية تقريبا. كما شملت العقوبات القضائية 93 حالة مخالفة. منها 75 حالة حكم غيابي اي بنسبة 80.6% من اجمالي المخالفات التي خضعت للعقوبات القضائية.كما تم تقديم عدد من التوصيات كان اهمها الانموذج المقترح الذي تضمن تاسيس مجلس للرقابة والتدقيق الاتحادي الذي يمثل هيئة تنظيمية مستقلة جديدة للاشراف على اجهزة الرقابة والتدقيق، يضم تحت اشرافه : ديوان الرقابة المالية الاتحادي وهيئة التفتيش والتدقيق الداخلي. التي تضم مكاتب المفتشين العموميين القائمة مع اقسام ووحدات التدقيق الداخلي العاملة في الوحدات الحكومية | AbstractThis study aims at proposing a model for the Control and audit bodies represented by (General inspector offices, Federal board of supreme audit, The Commission of integrity and internal audit), which contributes to improving the development level using a reference model. In addition, identifying the level of development of the ability of the activities of these bodies in detecting and preventing irregularities, and a comparative analysis of their laws and legislation.The study relied on deductive approach by adapting the Institutional Capacity Building Framework for AFROSAI - E, BI Survey sample of leaders of the control and audit bodies on the institutional development levels views of the bodies. The Institutional Capacity Building Framework consists of five development levels, and five institutional development domains : Independence and Legal Framework, Organisation and Management, Human Resources, Audit Standards and Methodology and finally Communication and Stakeholder Management. Each domain contains a number of elements. The domains with their elements are based on standards and best practice.It also adopted Analytical descriptive approach to study of irregularities audited entity and analyzing and classifying them according to the destination responsible, type and value and the action taken on them. In addition, a comparative analysis of legislation and laws of Control and audit bodies to identify areas of development, Weak points and overlap in the audit work that produces it.The study reached to a set of most important conclusions, which are : The general development rate of the General inspector offices is 2.47, domains rates have exceeded the minimum limit for the third level With the exception of two of its domains (Audit Standards and Methodology) and (Communication and Stakeholder Management), which were its rates 2.38, 2.19, respectively. As for the general development rate of Federal board of supreme audit is 3.27, domains rates have exceeded the minimum limit for the third level. The general development rate for The Commission of integrity is 3.23. Domains rates have exceeded the minimum limit for the third level. While the general development rate for internal audit is 1.67, any of the four domains rates did not achieve the minimum limit for the target third level 2.50 of 4.00 degrees. Therefore, the level of institutional development for General inspector offices Close to second level. For Federal board of supreme audit and The Commission of integrity comes very close to of the third level, and for internal audit, it is the first level. The study also concluded, The senior management irregularities (Minister, Director General, Director) accounted for 41% of total irregularities, And valued at 1276 billion dinars Almost, By 87.5% of the total value of irregularities. In addition, that the actions taken regarding irregularities represent recovering, save, and Foil irregularities, worth 146.835 billion dinars, which represents 10% of the total value of almost irregularities. As judicial sanctions included 93 cases of irregularities. Of which 75 cases sentenced in absentia or by 80.6% of the total irregularities that have undergone judicial sanctions.The research was presented a set of recommendations, most important of which was the proposal form. Which included the establishment of a Federal Board on control and audit bodies, which represents a new independent regulatory body to oversee the control and audit bodies, under his supervision include : Federal board of supreme audit and Commission of inspection and internal audit, which included current General inspector offices, and Sections and units of Internal Audit Working in government units.
اسم المؤلف:
عبد الله جميل النصيرات
المستخلص:
The current international system has faced and from the beginning of the nineties decade of the last century, a wide range of structural changes. Which have enlarged in speed and generalization, which have caused radical changes over most of the economical variables which have affected the economical and social situations for all the countries, of the most prominent events in the world from economical developments and which have evolved from different economical and political events arising from its period or getting its roots from the past, are the fall of the previous Soviet union, followed by the changes in eastern Europe, and the scientific different types of living ways ,and the increased role of global economic establishments in controlling the new economical system ,and the emergency of economical collections and regional intents between the different countries .These enormous developments have created a new environment for the economic international relationships, so the developed and developing world have become in the face of an economical theory of (almost unified economical policies with a difference in details, and it is the western economical theory which depends upon the economy and competence market. and increment of the private sector role, and diminishing the role of government, and the developing countries have raced to hold and implement those economical ideas and which are represented by the international and economical opening and limitation of commerce ,and increment of the foreign utilization role, and privatization of the general sector And because the developing countries are facing so many of economical problems, which is represented by the foreign debt and their bearings, and the failure of general offset ,and the failure in payment's offsets ,and the import in flation, and the dominance of foreign investments over most of economies of these states, so the idea of following the economical opening policy have occupied a big concern in developing states in the mean time .so many believe in this policy the curing medicine as the only solution to achieve economical and social development and after the failure of many development strategies .What is applicable to developing countries is so upon Jordan, so Jordan have found that the general interest necessitates going along with the changes and coping with the attitude towards opening and globalization rather than isolation, as being universal global attitudes, so it chose the policy" of universal economical policy as the only solution to achieve the economical and social development.It is important to mention that Jordan has faced in 1988 a shocking economical crises which made him unable to continue its developmental path, and,, paying its foreign debts or serving its bearings ,which have created too many difficulties ,the first of which is getting help from the international monetary fund to reschedule its debts and getting more of it ,and the second to lower the Jordanian Dinner value and the cash instability and the third is to adhere to the prescription of international monetary fund to rebuild the economy ,from here, so a lot of the procedures and legislation’s which are approved by Jordan within the structural adjustment programs, which were done with a previous preparation with the international institutes which were seeing that implementing these policies and procedures is necessary to have a maintained economical development, in addition to its interest in merging Jordan into the international economy through encouraging the policy of universal economic openness. The main objective of the study is to show the extent of economic openness in Jordan to specify the effects of this openness on Jordanian development.Result for studied years (1980 - 2000) showed Jordanian economy is open widely abroad, the rate of its economic openness is (72.5%), and the rate of imports to the gross national product (56.1%). Financial indicators showed that Jordan depends exclusively on abroad in financing the deficit in public budget and balance of payment. Rate of abroad general credit to gross national product (129.2%), and rate of remittance without charge (26.5%).This policy had bad effects on Jordanian Economy materialized in decreasing of national income and the individual's share it and aggravation of unemployment and poverty, The present work showed that population rate under extreme poverty line is (26%) during 1998, and (4.5%) of population is under thorough poverty. Unemployment compromised (27.5%) of the total labor according to non¬ - governmental data.If the policy behind the economic openness is to attract foreign investment, these investments constituted only low rate of (40.4%) out of total investments. The major part of this investments are Arabic investments which were focused on service sector to gain fast revenues with low risks that led to the expansion of this sector at the expense of other economic sectors.The study ends up with recommendations including dependence on the self, the optimum use of national resources, decreasing the dependence on capitalists and thorough economic openness orientation to Arabic nations
اسم المؤلف:
ابراهيم فهمي علي
اسم المشرف:
حكمت نجم عبد الله
المستخلص:
في هذه الدراسة, تم تصميم منظومتين من CPM وتم تقييم ادائهما في مختلف قنوات الاتصال. اولا, تم اقتراح تقنية فعالة لتخمين القيمة الابتدائية للاشارة الفوضوية في منظومة تضمين القيمة الابتدائية المسماة M - ary ICM. هذه التقنية سميت ب MACE. هذه التقنية قللت من تع | In this study, two Chaotic Parameter Modulation(CPM) schemes are designed and their performance in different communication channels has been evaluated. Firstly, an efficient technique for initial condition estimation of chaotic signal in M - ary Initial Condition Modulation (ICM) scheme is proposed. This technique has been called Maximum Auto Correlation Estimation (MACE). It reduces the complexity of the demodulator; thereby, it minimizes the hardware implementation cost. Simulation results confirm that, the proposed technique outperforms the conventional technique used in direct sequence spread spectrum quadrature amplitude modulation (DSSS - QAM) system in AWGN channel when high modulation level (M) is used. At BER=10 - 3, 16, 256 ary DSSS - QAM achieve gains in Eb/N0 of about 7dB and 0.8dB in comparison with 16, 256 - ary ICM respectively because the modulation level is low. While 1024, 4096 and 16384 - ary ICM achieve gains in Eb/N0 of about 6dB, 10dB and16.5dB in comparison with 1024, 4096 and 16384 ary DSSS - QAM respectively because the modulation level is high. Furthermore, a modified version of ICM that uses BPSK modulation and one chaotic signals source together with MACE technique is proposed to reduce the implementation cost named as BPSK - ICM scheme. Simulation results confirm that, BPSK - ICM has a comparable BER performance to the DS - SS system in AWGN channel.Secondly, the bifurcation parameter of a chaotic signal has been estimated accurately by utilizing the ergodic properties of a chaotic dynamical signal. In BPSK ergodic chaotic parameter modulation (BPSK - ECPM) scheme, the information signal modulates the bifurcating parameter of the chaotic signal. A mean value estimation technique is used at the receiver to retrieve the original information accurately. This method minimizes the computational complexity of the receiver; thereby, reduces the total implementation cost.Simulation results show that, at BER=10 - 3, BPSK - ECPM scheme achieves gains in Eb/N0 of about 1dB, 1.5dB, 5.2dB, 6.5dB, 9dB, 10 dB and 11 dB, as compared with CSS, CC,FM - DCSK, DCSK,CSK,COOK and QCSK schemes respectively in AWGN channel. While in Rayleigh fading channel, at BER=10 - 3, BPSK - ECPM achieve gains in Eb/N0 of about 4.8dB, 5.8dB, 6.5dB and 11.8dB, as compared with FM - DCSK,CSS,CC and DCSK schemes respectively. Furthermore, BPSK - ECPM scheme outperforms conventional chaotic modulation systems in the presence of synchronization error and high data rate problems. Finally, BPSK - ECPM scheme shows a good recovery performance of image signal in multipath fading channel for intelligent transportation system (ITS).
