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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
Thu Jun 15 2023
Journal Name
Bionatura
Copper-to-Zinc Ratio as an Inflammatory Marker in Serum of Iraqi Patients with Axial Spondyloarthritis
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Axial spondyloarthritis (axSpA) is a chronic rheumatic inflammatory disease affecting mainly the spine and sacroiliac joints. Since the copper-to-zinc ratio (Cu/Zn) indicates an inflammatory response, the change in ratio is expected to correlate with axSpA. This study compared levels of Cu/Zn in the serum of axSpA patients. Serum samples were obtained from 53 patients with axSpA divided according to biological treatment into cohorts A and B, and 28 healthy control as cohort C. Serum levels of Cu and Zn were determined first by a fully automated chemistry analyzer TC-Matrix Plus, then the ratio was obtained. The elevated serum Cu concentration means of cohort B (189.32 ± 13.808 µg/dL) compared to cohort A (168.85 ± 7.244 µg/dL) a

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Scopus (2)
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Publication Date
Fri Aug 26 2022
Journal Name
Journal Of Research In Medical And Dental Science
Evaluation of Some Salivary Characteristics in Relation to Dental Caries among Children with Beta-Thalassemia Major
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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Behavior of RC Beams Strengthened with NSM-CFRP Strips Subjected to Fire Exposure: A Numerical Study
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The use of Near-Surface Mounted (NSM) Carbon-Fiber-Reinforced Polymer (CFRP) strips is an efficient technology for increasing flexural and shear strength or for repairing damaged Reinforced Concrete (RC) members. This strengthening method is a promising technology. However, the thin layer of concrete covering the NSM-CFRP strips is not adequate to resist heat effect when directly exposed to a fire or at a high temperature. There is clear evidence that the strength and stiffness of CFRPs severely deteriorate at high temperatures. Therefore, in terms of fire resistance, the NSM technique has a significant defect. Thus, it is very important to develop a set of efficient fire protection systems to overcome these disadvantages. This pape

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Crossref (7)
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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Value of random urinary calcium to creatinine ratio in diagnosing hypercalciuria in children with nocturnal enuresis
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Background:Nocturnal Enuresis is a common problem affecting 20% of five years old children and up to 2% of adolescent and young adult. Although it is a self limiting benign condition, it has social and psychological impact on the child and his family. Many pathophysiological theories had been suggested, but none is confirmed. Hypercalciuria has been suggested to be associated with higher incidence of nocturnal enuresis. Objectives:The aim of our study to test the value of Ca/Cr ratio, on random urine sample, in diagnosing hypercalciuria in enuretic children. Type of study: Cross sectional study.Methods:Forty four enuretic children were enrolled in this study and forty five children without nocturnal enuresis were taken as control group.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Importance of New Use of Concrete in Iraq Analysis of Development And Use of Concrete in Architecture
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Since its invention by the Ancient Romans and later developed during the mid-18th century, the concrete structure and finish, has been considered as the most powerful, practical, economic and constructional material that meets the building’s architectural and aesthetical requirements. By creating unique architectural forms, the pioneer architects used concrete widely to shape up their innovative designs and buildings.

The pre-mixed ultra-high performance concrete which manufactured by Lafarge.

The transparent concrete and cement that allow the light beams to pass through them, introduces remarkable well-lit architectural spaces within the same structural criteria. This product is a recyclable, sustainab

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of material flow cost accounting in reducing the cost of products - an applied study in Diyala State Company
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Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Making use of economical design techniques and materials in implementing cosmetic supplements to the interior spaces of the dwelling: رانيه علي احمد عبد الرحمن
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  This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of small and medium-sized enterprises according to the entrance of the scorecard applied study in company Al fadly for construction industries
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The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

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Publication Date
Sun Sep 28 2025
Journal Name
Journal Of Physical Education
A survey Study to Measure the level of Motivation a Squash lesson for junior students in the College of Physical Education and Sports Sciences
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            Human behavior is one of the topics that has captured the attention of researchers throughout the ages, and motivation is one of the manifestations of this behavior, which indicates the extent of interest in a particular topic and their unwillingness to rush towards a particular topic. The topic of motivation is one of the important topics of interest to the teacher and coach in the field of sports. The aim of this research was identifying the level of motivation for junior students, and the differences in the dimensions of motivation for junior students in squash lessons. We used the descriptive survey method, and the research sample was chosen randomly. Only male of the junior students in the College of Phys

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Publication Date
Wed Jan 20 2010
Journal Name
Mustansiria Dental Journal
Traumatic dental injuries of the permanent incisors and its relation to malocclusion in patients attending the pedodontic clinic in College of Dentistry, Baghdad University
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