The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in the preparation of the public budget and the final account has become a traditional part of its responsibilities, therefore it encouraged the appearance of a new trend which classifies the public budget as a fourth function of the parliament in addition to its legislative, monitory and representative functions. The public budget is often prepared by the executive authority for many reasons and justifications. Through the study of the experiments of many countries on the subject, it became clear that they differ regarding the roles, effect tools and interference. It became clear; too, that some parliaments have committees specialized in the study of public budget. If we compare those experiments to the state in Iraq, we find that there is no defect within the Iraqi legal frame which specifies the role of the legislative authority in the public budget and the final account. The problem lies in the fact that the Iraqi parliament does not adopt an effective role regarding both of them. Many articles of the Iraqi 2005 Constitution, Law for Financial Management 2004 and some of the articles of the Internal Bylaw of the Iraqi parliament specify the general and timing frames for the preparation of the public budget and the final account until their approval. It is worth mentioning that the final account in Iraq did not meet the attention it worth, especially from the Iraqi parliament. Its presentation by the executive authority is usually delayed from the dead points named by laws. The investment expenditures have gained, as average, 19% of the public expenditures throughout 2006- 10, while the percentages of the achievement of the investment projects have amounted to 61%. It seems that the general rule adopted in the preparation of the public budget in Iraq throughout 2006- 10 has been a preparation of a public budget with a planned deficit turns to actual surplus.
Abstract:
The paper aims to measure an aggregated banking stability index reflecting the degree of stability of the banking system to help policy makers to take the necessary actions to avoid financial crises facing banks and to achieve a banking system with high efficiency in terms of banking risk.
Therefore, the problem of paper is that the Central Bank of Iraq did not seek until 2016 to build a aggregated index for the purpose of identifying the stability of the banking situation in Iraq, but rather on the adoption of scattered indicators, which depend on the mechanism of relative changes in those indicators for the purpose of identifying the situation of b
... Show MoreTechnology developed at very rapid paces in the last decade of the twentieth century and what followed, especially communication technology, as the World Wide Web appeared in the mid-nineties of the last century, Facebook in 2004 and 2006, the mobile phone, 1993, 1994, and social networking sites. The other. These technological developments have had an impact on societies, whether among individuals in one country or among different peoples. The citizen in any part of the world has become a journalist who practices the work of a specialized or professional journalist, even if he does not know how to read and write, or has a low level of education, as he can now transmit events from wherever he is to the world, through his personal page, or v
... Show MoreMaintenance of hospital buildings and its management are regarded as an important subject which needs attention because hospital buildings are service institutions which are very important to a society, requiring the search for the best procedure to develop maintenance in hospitals. The research is aimed to determine an equation to estimate the annual maintenance cost for public hospital. To achieve this aim, Al-Sader City Hospital maintenance system in Al-Najaf province has been studied with its main elements through survey of data, records and reports relating to maintenance during the years of the study 2008-2014 and to identify the strengths, weaknesses, opportunities and threat points in the current system through Swat analysi
... Show MoreThe TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and
There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a
... Show MoreObjectives: To assess nurses-midwives knowledge and performance regarding immediate newborn care in delivery rooms, and to identify the relationship between nurses-midwives knowledge and performance and their socio-demographic and professional variables regarding immediate newborn care.
Methodology: A descriptive study was conducted from 1st of October, 2019 to 20TH of October, 2020 at three maternity teaching hospitals in Baghdad city/Al-Russafa Health Directorate: Al-Elwiya Maternity Teaching Hospital, Fatema Al- Zahra Maternity and Pediatric Hospital, Al- Za'faraniyah General Hospital. Non-probability (purposive sample) include
... Show MoreThis work represents study the rock facies and flow unit classification for the Mishrif carbonate reservoir in Buzurgan oil Field, which located n the south eastern Iraq, using wire line logs, core samples and petrophysical data (log porosity and core permeability). Hydraulic flow units were identified using flow zone indicator approach and assessed within each rock type to reach better understanding of the controlling role of pore types and geometry in reservoir quality variations. Additionally, distribution of sedimentary facies and Rock Fabric Number along with porosity and permeability was analyzed in three wells (BU-1, BU-2, and BU-3). The interactive Petrophysics - IP software is used to assess the rock fabric number, flow zon
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Agricultural investment is one of the main requirements in most economies of the world for its importance in the development of the agricultural sector through the agricultural and technological infrastructure and agricultural research, as well as its impact on most economic, social and service activities, especially if managed and employed scientifically, which generates income and productive capacities and services and new commodities, Unemployed as agricultural investments in Iraq fell significantly after 2003 due to economic, political, social
Shumblan (SH) is one of the most undesirable aquatic plants widespread in the irrigation channels and water bodies. This work focuses on boosting the biogas potential of shumblan by co-digesting it with other types of wastes without employing any chemical or thermal pretreatments as done in previous studies. A maximum biogas recovery of 378 ml/g VS was reached using shumblan with cow manure as inoculum in a ratio of 1:1. The methane content of the biogas was 55%. Based on volatile solid (VS) and C/N ratios, biogas productions of 518, 434, and 580 ml/g VS were obtained when the shumblan was co-digested with food wastes (SH:F), paper wastes (SH:P), and green wastes (SH:G) respectively. No significant changes of methane contents were observ
... Show MoreThis research aims to the possibility of evaluating the strategic performance of the State Board for Antiquities and Heritage (SBAH) using a balanced scorecard of four criteria (Financial, Customers, Internal Processes, and Learning and Growth). The main challenge was that the State Board use traditional evaluation in measuring employee performance, activities, and projects. Case study and field interviews methodology has been adopted in this research with a sample consisting of the Chairman of the State Board, 6 General Managers, and 7 Department Managers who are involved in evaluating the strategic performance and deciding the suitable answers on the checklists to analyze it ac
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