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The period for challenging the unconstitutionality of the medium-term general budget law In light of the decision of the Federal Supreme Court No. 155 and its unified No. 163 / Federal / 2022
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يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى الدستورية المباشرة 

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting disclosure of social responsibility and its impact on achieving sustainable development goals: (Applied research in the State Company for Food Industries- Diwaniyah Dairy Factory)
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of the (PEOE) Model in Teaching Science to Develop the Skills of Generating and Evaluating Information and the Scientific Sense among Intermediate First Grade Students
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The research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of E-Learning in enhancing Total Quality Management in Educational Institutions: an exploratory study of the opinions of a sample of the staff of the Directorate of Education in the province of Nineveh
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Purpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorates.

Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20

The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reali

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Constant and the Variable in the Kurdish Singing between the Past and Present: كونا قادر محمد
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  This research is interested in studying the constant and the variable within the signing reality in Iraqi Kurdistan region, and the researcher tries to tackle the importance of this topic within a search that serves the Kurdish culture, and contribute to its intellectual settlement, and introducing it to centers concerned with studying singing and music science in any civilized environment, whether inside or outside the territory of Kurdistan region. We see that this research which dealt with the topic (the constant and the variable in the Kurdish signing between the past and the present) deserves research and investigation for all its causes, being one of the academic necessities that contribute in identifying the historic artist

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
The political image of Kurds and ideological representation in the Arab novel in Iraq
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The novels that we have addressed in the research, Including those with the ideological and political ideology, It's carry a negative image for the Kurds without any attempt to understand, empathy and the separation between politics and the people, The novels were deformation of the image, Like tongue of the former authority which speaks their ideas, Such as (Freedom heads bagged, Happy sorrows Tuesdays for Jassim Alrassif, and Under the dogs skies for Salah Salah). The rest of novels (Life is a moment for Salam Ibrahim, The country night for Jassim Halawi, The rib for Hameed Aleqabi). These are novels contained a scene carries a negative image among many other social images, some positive, and can be described as neutral novels. We can

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Publication Date
Sat Jun 30 2018
Journal Name
Kufa Journal For Agricultural Sciences
Effect of numbers of blades and speed of tillage in the performance of the rotavator plow
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Experiment Factorial conducted with two factor in field texture silt clay loam soil, the first factor were Two Rotavator plow which different in number of rotary blades on flanges, weight, width, made and type, the second factor were four speeds tractor 2.62, 5.10, 7.55, 9.23 km/hr to compare performance two Rotavator under depth 12 cm and knowledge slippage, distance between beat blades, practical productivity, disturbed soil volume, percentage of the soil clods which have diameter less than 5 cm under complete block design with three replications using Least Significant Design 0.05. Results showed Galucho Rotavator recorder the higher practical productivity 0>7089 ha/hr, disturbed soil volume 809.8 m3/hr, percentage of the soil clods 96.1

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Application Of Jit In The Banking Sector On The Quality Of Banking Service
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Abstract 

          The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and th

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Crossref
Publication Date
Tue Nov 03 2020
Journal Name
Modern Sport
The effect of using multimedia in learning the skill of passing from the bottom of volleyball
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The aim of the research is to:. Preparation and implementation of special educational units using multimedia to learn the skill of scrolling from below. 2 to recognize the impact of the use of multimedia in learning the skill of scrolling from below. 3 to identify the differences between the tests after the two groups research in learning the skill of passing from the bottom volleyball. The research represented the students of the first stage and the sample of the research was drawn randomly and the number of (50) students were divided into two experimental and control groups and each group (25) students were used standardized tests and conducting pre-tests and the implementation of the main exp

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Crossref
Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
THE SIGN READING OF THE STRUCTRE OF UNIFICATION IN THE CIVILIZATION OF MESOPOTAMIA: جهينة حامد حساني
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The Mesopotamian artist conversed the functions of idols with multi-formation, varied pictured and structural significances sign momentum. Each phenomenon had an idol and each event had an idol. So multiplicity contributes in the enrichment of the Mesopotamian thought by the full and comprehensive familiarity of the characterization of the religious space which reached up to realize the start point of creation and formation and specify the concept of unification in such a way that considered as pagan multiplicity and Atheism according to what brought by most of the previous studies.Such a research as ( The Sign Reading of the Structure of Unification in the Civilization of Mesopotamia) aims to clarify this confusion through decoding the

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Crossref
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
The Role of Information Technologies in the Management and Sustainability of Land Use in Future Cities
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The most important contemporary issues which related to the survey of the influence of communication development technology to land use sustainability. The research aims to explain the changes that happened in the quality & land use activities performance by understanding the transformations due to modern technology and its impact on current uses and its impact on changing functional relationships between those uses to create new combinations or hybrid uses.Research will follow the analytical descriptive approach in presenting the problem of research. Research has several conclusions & recommendations, one of conclusions is the change of the place concept and its relation to changing the concept of land use and its sustai

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