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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
Sun Jun 22 2025
Journal Name
Al–bahith Al–a'alami
US Policy Image Regarding the Middle East Region as Reported by the Iraqi Newspapers (An Analytical Study of the Public Opinion in Editorials: Al-Sabah, Al-Mashriq and Tariq Al-Shaab Papers Over the Period from 1st of July to 30th of September 2013)
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The present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.

In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.

A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais

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Publication Date
Wed Feb 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Cost and Quality of Documentary Credit in achieving the Competitive Advantage in Banks: An Applied Research in North Bank for Finance and Investment and The United Bank for Investment
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Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Public expenditures transferring and its role in the redistribution of income with particular reference to the experiences of elected
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After the success of the reforms Keynesian save the capitalist system from collapse and to apply the concepts of state intervention in economic activity in order to revive aggregate demand to achieve the purposes of macro-economic policies which draw their scope of economic (John Keynes) theory of effective demand, which created the new role of the state away from the classical concepts. Valley transmission role of the State of (State Guardian) to the process of state overlapping that increased and social functions have become responsible for raising the standard of living of classes with limited incomes, in particular, and the rest of the classes in general, through the expansion of the delivery of public servic

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the performance of Inspector General office of the Ministry of health in accordance with normative people and people results for the European excellence model EFQM 2013
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Current research sought to evaluate the performance and results of employees in accordance with normative to people and people result for the European model of excellence EFQM 2013 quality management Foundation in the Inspector General's Office/Ministry of health, so as to pursue a modern and advanced management methods in evaluating performance and the performance of the Office's relationship with a citizen's life, since it takes him beyond the accepted service capabilities today, but it became budget duties between dealers servicing responsibilities and future planning, financial control, competitiveness, human resources needs and maintaining quality and continuous improvement and development as well as The primary role of the

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Publication Date
Sun Jun 22 2025
Journal Name
Al–bahith Al–a'alami
THE CULTURAL FACTORS THAT ARE AFFECTING THE COMMUNICATOR IN INTERNATIONAL PUBLIC RELATIONS: ) Reading In Light Of The Theory Of The Cultural Relativism(
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This research addressed the cultural factors that are affecting the communicator in international public relations in light of the theory of the cultural relativism. The research aimed to find out the nature of cultural differences between societies and how can for professionals in international public relations understanding the culture of other and communicate with him peacefully. The researcher used qualitative and interpretative methodology. Some of the important results of the research are: The Communities are affected by cultural factors that are composed from values, customs, traditions, prevailing and inherited ethic, languages, religious beliefs, fashion, gender, colors indi

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Publication Date
Tue Feb 01 2022
Journal Name
Academy Of Accounting And Financial Studies Journal
EFFICIENCY OF PERFORMANCE AND COLLECTION OF INCOME TAX -REALISTIC VIEW OF THE GENERAL TAX AUTHORITY
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The process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection leve

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Marketing Culture on Marketing Management Orientations
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The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services  to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the  marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measure the effectiveness of the Balanced Scorecard strategic performance management in public institutions of Jordan )An Empirical Study on the Social Security Corporation – Irbid(
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The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study c

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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Interactivity on the Website of Monte Carlo International Radio Regarding Iraqi Topics
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This research aims to identify the means and forms of interactive communication concerning Iraqi topics on the websites of global radio stations, namely Sawa and Monte Carlo. It also seeks to uncover the editorial and artistic interactions related to Iraqi topics on the selected websites chosen as the research sample, comparing them with the editorial interaction within the Iraqi context between the Radio Monte Carlo and Sawa websites.
The research yields several conclusions, including the following:
Iraqis focus their interaction with topics related to Iraq on Facebook for both Radio Monte Carlo and Sawa; Arabs show higher levels of interaction on Twitter with Radio Monte Carlo; Participants on the webs

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Publication Date
Sun Jun 22 2025
Journal Name
Al–bahith Al–a'alami
Frameworks for international press coverage of external interference in the formation of the Iraqi government Analytical study for the Saudi Al-Sharq Al-Awsat and Kayhan Al-Arabi-Iranian newspapers for the period (1/1/2018 - 31/12/2018)
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This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

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