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المحاسبة الحكومية - مفاهيم نظرية وتطبيقات عملية

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of Legal Sciences
Penalty for breach of responsibility for negotiations in government contracts: Comparative Study

Negotiations in administrative contracts represent an important preparatory stage in which discussions and discussions between the administrative authority and the party wishing to contract with them will be held on one of the issues related to the contract to be concluded whereby the different views of the parties of the contractual relationship are brought together to exchange or achieve common interests.

The importance  of negotiations in administrative contracts and their significant and effective role in protecting state funds. The inadequacy of Iraqi legislation in the development of an integrated legal framework for this important phase, and the many problems that appear in this stage before the conclusion of the cont

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of government and private banks in the financing of small projects: An Applied Research

Abstract:

 Sought the search to find out what small businesses, the importance of funding, and the role of funders in supporting such projects, which have been addressed in the search through a sample of government banks (Rafidain and Rasheed) and private banks (the Middle East, the Gulf, North, Assyria) and a sample of Small projects borrowed from these banks, but in order to achieve that rely researchers on scientific methods discreet marked by the curriculum descriptive analytical method which is based on the compilation of facts and information then collated and analyzed to reach acceptable results, as well as data collection tool (checklist) was whereby examine questions of a sample of

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role Government Securities Market on the Iraqi Credit worthiness

تشكل  التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Legal Sciences
Government Hospitals lease contract for the private sector In Iraqi law

The contract for iease public hospitals to the private sector is one of the administrative contracts in which all the elements of the administrative contract are available. It is signed by the administration represented by the Minister of Health. It is presented to a public hospital which is one of the public facilities that provide medical services. The Ministry of Health may also apply to the Leased Hospital. It may also amend the contract in accordance with the public interest, in addition to the possibility of dissolving the contract without recourse to the courts in case the tenant violates the terms of the contract, The State resorted to it in the event that it is unable to provide medical services within the required range, as it

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Budget Programs and Performance away to enhance the control in government economic units

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

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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

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 Nov 01 2013
Journal Name
كلية الآداب
نظرية الشك بين استشراقية مرجليوث واستغرابية طه حسين

نظرية الشك بين استشراقية مرجليوث واستغرابية طه حسين

Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Figurative theory (Gestalt) and its applications in Iraqi musical templates

The musical templates are the fundamental reason for admiration and interest among a lot of cultural and societal medias because of the beauty of it's melodic value, where a lot of Iraqi singing and music specialists and composers try to consolidate daily life idea and translate it into music in a manner that preserve the template and rhythm horizontally and vertically, through the involvement of the scientific and philosophical concepts and theories of modern thought to reach the recipient,, as is the theory of form (Gestalt), one of the most important theories that stretched to their interpretations to the field in general art and in music science, especially, as an area that can be manifested as partial components template music, conn

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Unque Necklace ; ( Al – Iqd Al – Farid) ; A Reading in the Light of Speech Acts Theory

Summed up the idea of this research in an attempt to find the establishment of the knowledge convergence to show the features of verbal acts that occurred a prime location in the lesson deliberative theory book unique contract ( IbnAbdRabbaAndalusian ) to prove that Arabic was the old literary studies included many of the features of this theory in both theoretical and practical

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
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