The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the public budget of 2004 public, expenditure has been increased and the deficit has become a chronic deficit on successive budgets without any achieving tangible results in terms of economic growth. Rather, the government is addressing the external debt deficit, which is putting a heavy burden on servicing the debt on the present generation and the next generation. To avoid long recession and prompt economic cycle, the government should move towards a zero budget in order to prepare a budget for programs and performance through the implementation of the five-year development plan for the years 2018-2022 and implementation of the government's program to reduce capital expenditure and seek to increase the investment budget to equalize the capital budget for the implemention of sustainability development and social justice in its three pillars namely economic development, social development and environmental protection and keep Iraq away from vicious circle of resolving the debt by the debt. (New oxford American Dictionary 2005).
Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a
... Show MoreThis research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company
Evolution in the modern era Which led to the rapid change in the forms of industrial products For many reasons, So put current research into question the view (What are the design requirements that define the formal change in the Iron clothes)? To reach the aim of In the design cornerstonesUnderlying the formal changethe Iron of the clothes, In the first section shed light on the development stages of systems design lists the historic stages of development and energy operator devices irons and mechanism of action and internal components, while in the second part, which was entitled (The role of technology and the factors influencing the change formality of Iron) touched on the three topics which technology modern industrial and receiver,
... Show MoreHealth insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated
This research aims at measuring the relationship between moral intelligence and academic adjustment for sixth year primary School Pupils.
The research is assigned to sixth year primary school pupils- Baghdad –the 2nd karkh of the both genders .The total sample includes (500) pupils .The researchers has built two scales one for Moral Intelligence and another for Academic Adjustment and applied them on the total sample of the research .The researchers treated data by appropriate statistical means .The research has reached the following results:
- The pupils of sixth year primary school characterized by Moral Intelligence.
- The
For many years, the construction industry damages have been overlooked such as unreasonable consumption of resources in addition to producing a lot of construction waste but with global awareness growth towards the sustainable development issues, the sustainable construction practices have been adopted, taking into account the environment and human safety. The research aims to propose a management system for construction practices which could be adopted during constructing different types of sustainable buildings besides formulating flowcharts which clarify the required whole phases of sustainable buildings life cycle. The research includes two parts: theoretical part which generally ,handles the sustainability concepts at construction i
... Show MoreIt boils down search is marked by (employing technology in the establishment of globalization in the Film Art), and walk parallel plan between the technical and artistic movements and the impact of globalization on the final performed in the film Film of innovations and technology and rapid capital that provided the filmmakers and Kartalatha which focused entirely in the embodiment of the idea and published in the service around the world. And distributes research on four chapters first chapter dealt with the methodological framework of the research, which included research problem marked by the following question: (What are the modalities to employ technology in the establishment of globalization in the Film Art?) And the importance of
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