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
Abstract
financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.
the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w
... Show MoreThe research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am
The aim of this research is to analyze the content of the science textbook for 7th grade Iraqi schools in the light of the educational concepts of sustainable development, the science textbook (1st edition), for the academic year 2017-2018. To this end, the researchers prepared list of issues in the light of the educational concepts of sustainable development, consisted of (13) issues, branched to (51) subissues, presented to a group of arbitrators and specialists in science curriculum and methods of teaching. The researchers analyzed the content of the 7th grade science textbook, in the light of the list that is built, the idea has been adopted as a unit of analysis. One of the most important findings is attention to neglected sub-issues o
... Show MoreThis research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona
... Show MoreAbstract:
The aim of this research to try to determine the type of expected relationship between inflation as the explanatory variable and market performance as a dependent variable, for that used data issued and published by the Central Bank of Iraq and the Iraqi Stock Exchange for a sample consisting of (159) observations using the intentional or intentional sampling method for the period extending between the months (January 2010 to March 2023), in the light of each of the Consumer Price Index (CPI), the Iraqi Stock Exchange Index, the number of traded shares and the number of market capital shares to ex
... Show MoreThis study aimed to investigate the Microbial Load of Indian Meat available in
local market of Baghdad city to ensure that they are free from bacteria and to
indicate the safety of product depending on the Iraqi standards. in addition to the
estimation of some elements such as (Iron, Copper, Lead, Cadmium, Chrome) , we
gathered 30 trade brands of meat included: (Khairat Karbala1,Khairat Karbala2,
Thamarat Karbala1, Thamarat Karbala2, Alwakeel1, Alwakeel2, Anbar, Anwar
Karbala, Alfakher, Alraudhatain, Almurad, Zamzam, Rayat, Karbala, Karbala,
Alanna1,SAS,Alahmed,MKR,Altamam,Anwar,Almuntathr,Alwesam,Albayader,Am
bar,Thamarat Karbala,Alhalal,Alanwar,Alhana,Alfakher,Alana2).the bacteriological
test for these sample
The research, whose goal was to study students' failure in secondary school in Iraq, found that 50% of the Iraqi governorates achieved the lowest student failure rates, and Baghdad governorate had the highest percentage of repeaters. And that half of the provinces in Iraq have males constitute 70% of the repeaters, and failure in the exam represented 79.7% of the reasons for failure, and that half of the students who failed are confined to the first and third intermediate grades at a rate of 51.9% , and the research revealed that the security instability was the most influential factor in Students fai
The current research aims to test the relationship of the impact of sustainable leadership as an independent variable in organizational happiness as a dependent variable, in the departments and divisions of the Tourism Authority, to come up with a set of recommendations that contribute to raising the level of organizational happiness in the authority. And based on the importance of the research topic in the General Authority, and the prominent role that this body plays in society, the researcher adopted the descriptive and analytical approach in carrying out this research, by collecting data from the departments and divisions staff of (160) respondents in an exclusively comprehensive
... Show MoreThe purpose of this research shed light on the analysis of the relationship between training needs and organizational commitment and the role of a variable contract psychological, and start search of a dilemma thought provoking fundamental questions revolve around the search was the answer to all those questions of tricks theoretical framework to the variables of research first and test models of the relationship and impact secondly During six hypotheses major, The objective of the research the impact of the factors that affect training needs in organizational commitment center the psychological contract, and applied research on a sample of 100 individuals working in the engineering department and maintenance at the D
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