Developed and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer t

Abstract:-

The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived i

The study aims to examine the emotional innovation, constructive thinking, foresight, and meditation among university students. Besides, attempts to explore the relationship between emotional innovation and constructive thinking, the relationship between emotional innovation and foresight, and meditation, the relationship between constructive thinking and foresight, and meditation, finally, the relationship among emotional innovation, constructive thinking, foresight, and meditation of university students regarding the variables of gender and major. A total of (400) students were selected as a sample for the study. The results revealed that university students have a high level of emotional innovation that induce them to take positive ro

The research aims to demonstrate the dual use of analysis to predict financial failure according to the Altman model and stress tests to achieve integration in banking risk management. On the bank’s ability to withstand crises, especially in light of its low rating according to the Altman model, and the possibility of its failure in the future, thus proving or denying the research hypothesis, the research reached a set of conclusions, the most important of which (the bank, according to the Altman model, is threatened with failure in the near future, as it is located within the red zone according to the model’s description, and will incur losses if it is exposed to crises in the future according to the analysis of stress tests

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

The research focuses,in the first place, on six fields.The most important one is
curriculum field which includes the revision of the current academic curriculums and
substitute them with recent ones, beside the rehabilitation of academic labs and factories by
providing them with modern scientific technologies employed in the world. Regarding the
economical field, it seeks to provide high-level training staffs to serve different social and
economical sectors through modern effective technological and scientific
curriculums.Whereas the social field assures the concern of different social classes who
deprived from the grace of higher education such as retirees and elderly people and to set-up
some educational and ent

The method of work is not a method made by grammarians. We have found more than guidance from the ancients and contemporaries; That to the corruption of meaning; or to apparent cost Not accepted by good linguistic taste.

The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

The study aims to identify the cognitive bias and the level of emotional thinking among university students, besides, identifying the significant differences between male and female students regarding those two variables, and determine if there is a correlation between cognitive bias and emotional thinking. To this end, two scales were adopted to collect needed data: cognitive bias scale designed by (Al-any, 2015), composed of (14) items, and emotional thinking scale designed by (Abdu Allah, 2017), consisted of (27) items. These two scales were administered to (140) students composed the study sample. They were chosen from four different colleges at Al-mustansiriyah University for the academic year (2017-1018). The findings revealed that

The study aims to identify the extent of the availability of administrative empowerment and the implementation of remote supervision in relation to two variables with respect to the employees of the Saudi Ministry of Education. The study included (456) male and female supervisors. The questionnaire has been administrated to collected data related to the research aims. The results indicated that both the extent of the availability of administrative empowerment and the implementation of remote supervision is of an average degree. There is a significant correlation relationship (p<0.05) between administrative empowerment and remote supervision of the educational supervisors of the Saudi Ministry of Education. The research recommends that