BN Rashid

Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

             Diese Forschungsarbeit versteht sich als ein Versuch zur syntaktischen und semantischen Beschreibung des BereichesFragesatz im Deutschen und Arabischen. Hinsichtlich der bedeutsamen Rolle des Fragefeldes haben wir den Entschluss gefasst, dieses Thema im Deutschen und Arabischen zu untersuchen. Diese Forschungsarbeit hat darüber hinaus das Ziel, die Satzarten, besonders die Fragesätze im Deutschen und Arabischen genau zu erläutern. Dieser Beitrag unternimmt also den Versuch, den Bereich desFragesatzes mit seinen vielseitigen Aspekten im Deutschen und ihre Entsprechung im Arabischen zu beschreiben, sowie die entsprechenden Formen der Fragesätze zwischen den beiden Sprachen zu bestimmen. E

تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

Translating culture-specific proverbs (CSPs) is a challenging task since they often occur in a peculiar context. Further, CSPs are intended to imply meanings that extend far beyond the literal meaning of such a kind of proverbs. As far as English and Arabic are concerned, translators often encounter problems in translating CSPs due to cultural differences between the source language(SL) and the target language (TL) as well as what seems to be the lack of equivalence for some CSPs.

In view of this, the present study aims at investigating the translation of CSPs in three English-Arabic dictionaries of proverbs, namely Dictionary of Common English Proverbs Translated and Explained (2004), One thousand and One English Pr

The time series of statistical methods mission followed in this area analysis method, Figuring certain displayed on a certain period of time and analysis we can identify the pattern and the factors affecting them and use them to predict the future of the phenomenon of values, which helps to develop a way of predicting the development of the economic development of sound

The research aims to select the best model to predict the number of infections with hepatitis Alvairose models using Box - Jenkins non-seasonal forecasting in the future.

Data were collected from the Ministry of Health / Department of Health Statistics for the period (from January 2009 until December 2013) was used