Fiscal policy is one of the important economic tools that affect economic development in general and human development in particular through its tools (public revenues, public expenditures, and the general budget).

It was hoped that the effects of fiscal policy during the study period (2004-2007) will positively reflect on human development indicators (health, education, income) by raising these indicators on the ground. After 2003, public revenues in Iraq increased due to increased revenues. However, despite this increase in public budgets, the actual impact on human development and its indicators was not equivalent to this increase in financial revenues. QR The value of the general budget allocations ha

Reconstruction project management in the cities of Mosul, Anbar, and Tikrit, in Iraq still faces major obstacles that impede the comprehensive performance of these projects. It is thus necessary to improve the arising challenge estimation in the implementation of reconstruction projects and evaluate their components: time, cost, quality, and scope. This study used the Analytical Hierarchy Process (AHP) to prioritize major and minor criteria in the influential causes of challenges and formulate a mathematical model to help decision-makers estimate them. Using the Super Decisions software, the final results indicated that changes in scope reached 40.8%, which is the greatest difficulty, followed by changes in cost at 27.6%, changes in

The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

The covid-19 global pandemic has influenced the day-to-day lives of people across the world. One consequence of this has been significant distortion to the subjective speed at which people feel like time is passing. To date, temporal distortions during covid-19 have mainly been studied in Europe. The current study therefore sought to explore experiences of the passage of time in Iraq. An online questionnaire was used to explore the passage of time during the day, week and the 11 months since the first period of covid-19 restrictions were imposed in Iraq. The questionnaire also measured affective and demographic factors, and task-load. The results showed that distortions to the passage of time were widespread in Iraq. Participants co

 Chapter One : the importance of research and the need for it .
       He has developed the concept of the curriculum has evolved as other educational concepts . Because the world has become a small village due to modern technology and are used in various aspects of life , and the rapid communication between the world can be accessed easily and conveniently . And that the purpose of education citizens who create social functions which ones to keep the culture , upgrade and repair flaws, and aims to develop the capacity of the individual and the preparations in the footsteps of scientific and technological development .
- The goal of research : The research aims to:
1 . What is the

Background: Teachers are considered as dynamic force who take a pivotal position in any educational system. Since they may play a significant role in passing the preventive information and health promotion, it is important that their own oral health knowledge, attitude, and practices conform to the professional recommendations. The aim of this study was to evaluate oral health knowledge, attitude and practices among kindergarten teachers, and their impact on teachers’ oral health condition in Al-Rusafa Sector, Baghdad, Iraq. Materials and Methods: This cross-sectional survey was conducted among 80 kindergarten teachers. A self-administered questionnaire was distributed among these teach¬ers. This questionnaire format contains two

After a temporary halt to forced thghebr in different cities of Iraq this methodlogy
opeations returned directiy in the areas of political conflict on the ground which are translated
operations and forced displacement violence es they operations aimed at completing the
forced displacement that occurred after the occupation in(2003)which took an upward curve
publicly after these events and some of which are aimed at the liquidation of some provinces
than any demographic diversity of religious or sectarian or alhens and others aimed at
redemographic distribution within the province itself to produce a net sectarian zones as is the
case in Diyala Nineveh and Babylon Baghdad has the epicenter of sectarian violence and th

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners