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Role of the General Dudget in the Achievement of Sustainable Development: دراسة تحليلية مقارنة للموازنة العامة العراقية
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The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of members of the community standard of a decent life contribute to solving the problems of unemployment, poverty, ignorance and disease from through attention to investment projects that ensure a lasting increase in the average per capita income, by leaving the traditional budget and a shift to budget programs, performance and design able to achieve the objectives to be achieved, or zero budget in order to identify any of the software programs should be implemented and which must be stopped and ruled out. The research has come to a set of conclusions was the most important of the following: (The traditional budget unable to provide economic efficiency, especially in regard to planning and performance so as not to focus on the goals, as well as weak interest in investment projects that contribute to solving the problems of unemployment and poverty and to ensure the creation of the energies contribute to Achieve a lasting and continuous increase in average per capita income for a long period of time step first the right direction to achieve sustainable development.) As the researcher to a set of recommendations represented the most important of the following: (Find new sources of income to be in support of the source of the primary variable (oil) in anticipation of sudden price changes, and this will reduce the confusion and the fear of falling oil price, as well as activating the role of external oversight to monitor the programs and projects when implemented by various ministries and government agencies, and support the internal control in government departments to keep the resources available.

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Expressive Topics in Plastic Art Achievement A comparative study between Gustav Klimt and Star Kauusch
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 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
(The role of the Security Council in Managing international crises (The Libyan crisis as a model
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The Security Council has an active role in addressing international crises and dealing with their causes. The Libyan crisis is one of the most important real tests of the Security Council and its role in maintaining international peace and security, as the Council has proven so far an ineffective role in resolving the crisis and dealing withtheir causes, which has prolonged its duration and increased its complexities and dangerous repercussions, perhaps the most prominent of which is the threat of the recently achieved cease-fire and the formation of a new transitional government led by Abdel Hamid al-Dabaiba, the growing significant obstacles facing the political process, foremost of which is the continued presence of foreign forces , m

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The challenges facing the Insurance sector in Iraq Analytical study in Iraqi insurance companies (National insurance company as model)
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Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of the government accounting system in preparing performance reports for government units
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The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

  1. The financial reports produced by the accounting s

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Publication Date
Fri May 10 2019
Journal Name
Journal Of Physical Education
دراسة مقارنة بـالرجل الضعيفة، والقوية وعلاقتهما بقوة التصويب ودقته، بالقفز من الزاوية في كرة اليد
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تعد كرة اليد من الألعاب السريعة جداً سواء في تمرير الكرة أو تصويبها. وبما أن عدد الأهداف هو الحد الفاصل في حسم المباراة, فإن إصابة الهدف هي الغرض الاساسي لمباراة كرة اليد, عليه تعد مهارة التصويب من أهم المهارات الأساسية وإن كل المهارات تصبح عديمة الفائدة مالم تنته بإصابة الهدف. ويهدف البحث الى التعرف على الفروق بين التصويب بالقفز من الزاوية بالرجل الضعيفة، والقوية بكرة اليد. والتعرف على العلاقة بين التصوي

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Publication Date
Sat Mar 31 2018
Journal Name
College Of Islamic Sciences
مخالفات الامام ابن الحاجب للامام الامدي في الاجماع من خلال كتابه منتهى السول: (دراسة مقارنة )
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ملخـــص البحــــث

اختصر الامام ابن الحاجب كتاب الاحكام في اصول الاحكام للإمام الامدي بكتاب اوسمه بمنتهى السول وخالف به الامام ابن الحاجب الامام الامدي بمسائل كثيرة فجمعت ما خالفه به في الاجماع ليكون بحثا متواضعا عسى الله ان ينفع به

وقسمته الى مبحثين: المبحث الاول وفيه ثلاثة مطالب : المطلب الاول تناولت فيه (حياة الامام ابن الحاجب) والمطلب الثاني تناولت فيه (حياة الامام الامدي) والمطلب الثال

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Publication Date
Tue Jul 13 2021
Journal Name
International Journal Of Interactive Mobile Technologies
The Impact of Teaching by Using STEM Approach in The Development of Creative Thinking and Mathematical Achievement Among the Students of The Fourth Scientific Class
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Publication Date
Thu Dec 02 2021
Journal Name
International Journal Of Interactive Mobile Technologies
The Impact of Teaching by Using STEM Approach in The Development of Creative Thinking and Mathematical Achievement Among the Students of The Fourth Scientific Class.
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The research aims to know the impact of science, technology, engineering, and mathematics education on both creative thinking and mathematical achievement. To achieve it, the two researchers followed the quasi-experimental approach with an experimental design for two groups, one experimental and the other a control. The research sample consisted of (32) female students from the fourth scientific grade in Al-Intisar Preparatory School for Girls/ AlRasafa, First Directorate. The sample was chosen intentionally and was divided into two groups: a control group studying by the traditional method, their number (16), and an experimental group that applied the STEM approach, their number also (16). There was parity between the two research groups i

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of investment climate indicators in stimulating economic growth: a standard study For Malaysia 1990-2016
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In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

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