تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة موحدة وهو القانون رقم (107) لسنة (1985)، إلا أن الذي كان يجري هو تجميع لموازنات غير متجانسة، وقد جرت محاولات عديدة في السابق لتوحيد الموازنات بموازنة واحدة إلا أنها واجهت ردود أفعال معارضه لذلك. إلا أن الذي حصل قبل صدور قانون الإدارة المالية والدين العام رقم (94) لسنة (2004)، هو دمج الموازنة الاستثمارية ضمن فصول الموازنة الجارية وإعداد موازنة موحدة وأستمر هذا الأسلوب حتى عام (2007)، إذ تم إعداد الموازنة الفدرالية في ضوء أحكام القانون رقم (94) لسنة (2004) بعد أن جرى تطبيق القانون بشكل تدريجي وذلك بالاستعانة بالمؤسسات والشركات الدولية من قبل وزارة المالية، حيث أن المؤشرات التي تضمنتها موازنة عام 2008 تدعو إلى التفاؤل وذلك من خلال زيادة التخصصات الاستثمارية وتقليل العجز منها.
A field study was conducted on a sample of the public in Baghdad to study the audience's exposure to the television promotion of pharmaceutical products and their trends in order to determine the rate of exposure of the public to the television promotion of pharmaceutical products according to the theory of uses and rumors and to determine the public's attitudes towards television promotion of pharmaceutical products. A survey of (25) a questions was distributed to a sample of the audience of 150 people. The statistical program SPSS was used to unload the data and for the calculation of frequencies and percentages and correlation coefficients. The research reached several results, Most importantly, the television promotion is well receiv
... Show MoreThe origin of occupations and trades producing goods and services necessary for the members of society
When people are designated to perform this task, in which case the state of change is included in the imposition of adequate labor rights, and may change from imposing sufficient to imposing the eye
Does the state have the right to compel "tradesmen and professions" to do their jobs?
Therefore, this research came to address the legitimacy of this from the perspective of the Islamic economy.
The present paper deal with the issue of the beginning of the culturally
renaissance in emirates of Arab Gulf from 1914-1945 between tow world war
has been attracting the attention of academic about the developments in many
fields in the Arab Gulf at this time.
The paper is divided into five sections. First section, deals with the
geographic importance for the Arab Gulf region. Second section, the economic
situations in the region before and after oil. The third section, talk for social
situations, like population, tribe and tribes in society, and immigration. The
fourth section, deals with the factors of rise the culture and political in the Arab
Gulf before discovery of oil period. The five section, the cultu
Giardia lamblia parasite was isolated from the diarrhea samples of patients with Giardiasis dysentery and was developed in HSP media, four mice groups have been used to find in vivo efficacy of two concentrations (128,256) mg/ml of chlorophorm extracts from Cladophora glomerata algae against Giardia lamblia parasite as compared with (Flagyl) by measuring several biochemical markers as ( GPT and GOT) enzymes ,sodium ,potassium and iron concentration as well as counting the number of parasitic cysts in each mice groups. The results demonstrate that levels of GPTA GOT enzymes have been decreased in mice treated with algal extract. As for the concentration of the Sodium, Potassium and Iron increased in mice treat
... Show MoreEdward Albee (1928-2016) is an American dramatist who is notorious for his controversial works. Albee's plays generate a crisis of a restraint situation and a point of no return where characters trespass the limits and get caught up in a tragic cycle. The Goat or Who is Sylvia? )2000) is one of his controversial pieces, addressing (human-animal relations). This theatrical masterpiece unleashes man's wildest desires and ravaging behavior. Bestiality is a criminal offense placed in the domain of mental disorders attributed to the lack of emotional support, anxiety, depression, and psychological problems. It is also a serious moral infraction of communities' socio-religious traditions. In this play, Martin’s bestiality lead
... Show MoreThe research included (the aesthetics of the sculptural formulations of swords in the Al-Kafeel Museum) four chapters. Al-Kafeel Museum.)
Within the time period: (1240 AH / (1824 and 1825) AD - 1312 AH / (1894 and 1895) AD). The second: the types of Islamic swords. The third chapter included (research procedures), and the analysis of samples from the sample (3) as a model according to the descriptive approach, and the fourth chapter dealt with (results, conclusions, recommendations, and proposals). As well as recommendations, proposals and sources.
I often read in Islamic jurisprudence in all chapters as much as possible from divine success, time and health, and everything I read in any of the chapters of jurisprudence, I see divine light, eternal wisdom, and a constitution that does not accept error and alteration, as I looked at the great jurisprudential treasures and this enormous wealth, A person finds in himself helplessness in front of this law, how clear, easy, and accurate it is, and it contains permanent good for man, as it is a religion of mercy, benevolence, and goodness, and among these chapters of jurisprudence is the jurisprudence of the commandment. Of the reasons, in the will, the person has had the opportunity to make up for what he missed of doing good that a pers
... Show MoreThe current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo
... Show MoreSami Michael and Eli Amir - two Israeli writers born in Iraq and of the same generation (Sami Makhail was born in Baghdad in 1926 and Eli Amir in 1937). They wrote in their novels, among other things, about Orientalism , love and femininity. They both lived wild, extroverted lives. They did not shy away from experiencing anything new that came their way, rebelled against conventions and acted provocatively; they enjoyed the shock and amazement that evoked around them. While trying to find their place in different family settings, they chose to present two Arab Christian heroines. The narrator in Jasmine is the speaker Noori-Eli himself. While the narrator of “Trumpet in the Wadi” is Huda the heroine herself. Both are independent and bot
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