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jcopolicy-468
The general budget and censorship on it in Iraqi legislation
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The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from the characteristic and the variety of the tasks in the states activities and the increase of the state's interference as well as the necessity of not losing the states in comes except in the right goals and for building the country, thus there should be an efficient administrative body to undertake the operation of executing the general budget which is a legal act committed by the executive authority represented by the cabinet as a corrective year approach. • A dilemma of the efficiency of these censorious bodies appears with the spreading of the financial and administrative corruption in addition to the loss of the funds of the state and its loss without tangible results of this censorship due to effects and political budgets of the authority parties as well as the retreat of the capacity over ruling the law and the absence of the general role in the ministry of justice because it represents people and to complete the censorious role in referring to courts those who are found guilty .. the pluralism in the censorious devices and the interfering in its job and its weakness to stop corruption needs to review the role of it and to think of consolidating and to survive the role of the financial censorship and to let it perform its job.

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ
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اجري هذا البحث للتعرف على "اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ" ،واقتصرت عينة البحث الحالي على تلميذات الصف السادس الابتدائي في مدرسة زيد بن ثابت  للبنات في مدينة الموصل حيث تكونت عينة البحث من (60)تلميذة  تم توزيعهم بشكل متساو الى مجموعتين احداهما تجريبية تدرس باستخدام طريقة الاكتشاف وعددها (30) تلميذة  في حين درست المجموع

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Publication Date
Wed Oct 31 2018
Journal Name
Arab Science Heritage Journal
الاغلاط الأَغلاط اللغوية في كتاب الإنسان الثاني لمحمود عباس العقاد دراسة في ضوء كتب التصحيح اللغوي الحديثة
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بحثنا الموسوم بـ (الأغلاط اللغوية في كتاب الإنسان الثاني لمحمود عباس العقاد دراسة في ضوء كتب التصحيح اللغوي الحديثة)، ليس الغاية منه النيل من شخص كاتب كبير، وعلم من أعلام الأدب العربي، بل اعتماد الموضوعية والرد على القول الشائع: (الخطأ الشائع خير من الصواب الضائع)، إذ إِن كثيرًا ممن يسلكون درب الأغلاط اللغوية يعمدون الى التمسك بها محتجين بأن ما ورد في تعبيراتهم ورد في تعبيرات كتّاب كبار، فضلاً عن أن الباحثة ل

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Screening Program for Urinary Tract Infection of Prepubertal Children at Al Nasiriya City Primary Schools
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Objective(s): The study aims Finding relationship between UTI and demographic variable include: child's age, child's gender, if males are circumcised or not, child's order in his family, father's level of education, mother's level of education, place of residence and family socioeconomic status. Methodology: A descriptive study was conducted on students of primary schools for both sexes, for the period from 19th. February 2014 through to 4th March 2014. A selected sample from two steps the first stage is to choose a school by a stratified- cluster sample, getting schools that have been selected (12) sch

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التغير والاستقرار في سلوك الاسهم العادية خلال الفواصل الزمنية "دراسة تطبيقية لعينة من المصارف في بورصة عمان"
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Knowing the conduct of the common stocks during the different intervals of time (quarterly and yearly) is an important step in choosing and administrating the portfolio of common stocks which be in accordance with the tendency of the investor toward risk and revenues. This is an attempt to understand the behavior of this common stocks in Amman stock Exchange to discover the extent of change in its behavior for employing them by the managers in identifying the accurate and beneficed investments , which meet the ambitions of Arab investor.    

 

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Planner And Development
تأثير الموارد والامكانات الاقليمية في القدرة التنافسية للانشطة الصناعية – الحالة الدراسية نشاط الصناعة القطنية في محافظة واسط
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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
استعمال الاستدارة و فرز الاستدارة في تفسیر نمط توزیع واشكال وحدات خرائط الترب في مشروع المسیب الكبیر
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Large – Almusseiyab soils survey project in mid Mesopotamian plain have
been chosen , because of its variation in soil series and reiteration map units, to
calculate the roundness of map units and roundness sorting values, in order to use
them as a pattern of map units shapes which help in interpret the distribution and
shapes of map units, which they were (18) soil series in (141) reiteration. Calculate
each map units roundness have been done and its value ranged between (0.09) to
(0.51), The average of roundness ranged between (0.250) for each MM1, MW5
soil series ,and (0.317) for DW45 . 99.30 % of samples were not good roundness
and with many sineuosity. The second group was a largest percentage 38.88 % with<

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
شعر الاحتضار حتّى نھایة العصر العباسي الأول ( ٣٣٤ ھ) دراسة في شعر اللحظات الأخیرة في حیاة الشعراء
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Dying poetry ,last felt the man to say apriorior improvisation during entry in to the
context of the death while going through it, or distracted by the death , before the soul went
out the duration of a brief may not exceed the minutes , with out pious or pen or vain , may
have been exercised in his daily life, compelled or for the benefit.
The discussion dealt with the meaning of dying, then presented its article with three
topics;
First; What was said in accepting the death.
Second; what was said in the reguest fo death.
Third; what was said to ignore the death.
This lesson as well as poetry style andcream and the imeanings and ideas and nages and
rhetorical rhythm. To achieve this, adopted solid sources a

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
في ترشيد التكاليف البيئية ABC تطبيق اسلوب الكلفة على اساس النشاط: بحث تطبيقي في شركة تعبئة الغاز
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   The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

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Publication Date
Mon Jun 01 2020
Journal Name
مجلة الحقوق
اثر تنفيذ الالتزام العقدي على حساب المدين في سلطة المحكمة ـ دراسة في القوانين المدنية والقانون الانكليزي
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يتناول البحث دراسة مقارنة بين القوانين المدنية والقانون الانكليزي لسلطة المحكمة في تنفيذ الالتزام العقدي على حساب المدين

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Publication Date
Thu Nov 24 2022
Journal Name
مجلة العلوم المالية والمحاسبية
التمويل الأخضر وتأثيره في الأداء المالي للمصارف – دراسة حالة لمصرفي الزراعي والتعمير الصينيين وامكانية تطبيقه في العراق
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يهدف البحث الى دراسة وتحليل التمويل الأخضر كأحد المفاهيم الاساسية والحديثة في عالم الاعمال والاقتصاد العالمي وخاصة بعد الازمات والتحديات التي توالت على العالم نتيجة الكوارث الطبيعة وتغييرات المناخ والضغوطات على الموارد الطبيعية والتي أدت الى احداث اثرا كبيرا في اقتصاديات الكثير من الدول ، مما اضطرت الى إعادة النظر في مشاريعها وانشطتها الاستثمارية بما يوائم وطبيعة البيئة ومتغيراتها ، لذا تحتم اختيار لمثل

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