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jeasiq-1113
Public Budget and the Roles of Legislative and Executive Power Regarding It with Reference to Iraq)2004-2011)
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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.                     

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Publication Date
Wed Jun 01 2022
Journal Name
World Neurosurgery
Letter to the Editor “Challenges of Meeting Cerebrovascular Surgery Demands in Low-and Middle-Income Countries: An Experience from Iraq”
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Publication Date
Thu Jan 01 2026
Journal Name
Nigerian Journal Of Parasitology
Immunoglobulin E responses in Patients with Cutaneous and Visceral Leishmaniasis in Iraq
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Leishmaniasis is caused by certain intracellular Leishmania species and is common in the tropics, where it exhibits a wide range of clinical manifestations. Both cellular and humoral immunological responses play crucial roles in disease progression. This study identified the fundamental role of B lymphocytes during the progression of leishmaniasis in human hosts. A cross-sectional study of patients with cutaneous leishmaniasis (CL) and visceral leishmaniasis (VL) from different parts of Iraq was conducted, and their respective serum IgE levels were measured before any treatment was administered. Sandwich ELISA was used for quantitative measurement of IgE in CL, VL, and control subjects. The results revealed a higher level of IgE con

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Dumping Policy & Its Impact In The Development of Agricultural Production In Iraq (2003- 2009)
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Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.

Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority  has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deac

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Paving the Way for PPP's to Infrastructure Projects in Iraq
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The political situation experienced by Iraq before the events of 2003 that led to the collapse of infrastructure. rebuilding costs were estimated after 2003 by187(million USD) according to the estimates of the basic needs as stated in Five-Year Plan 2010-2014. The difficult in financing projects and the continuous demands for maintenance and operating cost, and working by contemporary styles in different countries, the strategic option is to adopt the government entering the private sector as a partner in the development process. Since public _private partnership (PPP's) is at a germinating stage of development in Iraq, it has been studied the critical success factors(CSF's) in the experiences of countries that have implemented the style

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Publication Date
Sat Jul 18 2026
Journal Name
Journal Of The College Of Basic Education
The effect of rehabilitation exercises with different resistances in the water medium according to some variables and biomechanics in restoring the flexibility and strength of the thigh muscles for those with knee roughness
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It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Intellectual Capital And Its Revenues On The Investment Applied Research On Sample of Banks Listed on In The Iraq Stocks Exchange
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Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
The Impact of the Method of Dealing with the Product of Wars in the Continuity of the Crisis Wars. Beirut city as an Example
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This research investigates the subject of the impact of wars (as a manifestation of crisis) on architecture, and the extent of continuing wars physical and moral results of wars, even after the end of the cause of the crisis. The impact of different rebuilding which exposed to the effects of the war seems different in crisis regions.

The problem of research is about the uncertainty of the impact of the way chooses for reconstructing the buildings after wars in the continuity of the crisis of war. The goals of this research are to clarify the influence of methods of reconstruction of buildings in a city chosen which is Beirut, on the continuation of the war crisis with the argument of demolishing and rebuilding newly or keeping tr

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Updating the uniform accounting system in Iraq for installment sales transactions framework
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Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The General Principles of The Curriculum In Some Manuscripts Arab And Muslim Scholars
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Our scientists Arabs old efforts in achieving texts that led to the foundations of general
rules they have set for this work in accordance with the systematic context is based on the
study, analysis and precision in dealing with this work, which became the basis for each
investigator to the present day, which was to them careful consideration manuscripts and
work to be closer to the image by its author, so produced their efforts in this area several
books provided the technical wizards of this science, which did not leave a gap in which only
gave her treatments and suggestions each and every one of the point made by and gave her
what produced the expertise in this direction in accordance with the formulations
meth

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The ImpactOf Managerial Control To Increase The Efficiency Of The Tax View: An Applied Research In The General Commission Of Taxes
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The research tried to show the importance of  Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of t

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