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jeasiq-1521
حوالات الخزينة واستخداماتها في العراق
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ABSTRACT

The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.

The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, it is, in fact, a financing by new cash issuance. However, after the issuance of law 95/ 2004, and the issuance of the CBI law no. 56/ 2004, in addition th setting the instruction of selling treasury bills in public auctions by the Ministry of Finance, and stopping the CBI to lend funds to the Government, the financing of the deficit using the TB became a systematic process based on competition in wich the commercial banks only can participate.

Accordingly, the MOF had made (106) auctions of (91)  days during 2004- 2009  of which (18) auctions that were cancelled for different reasons. The average of participation of banks was ultimately  in 2004: 9 out of 32 commercial banks participated in the auctions.

The amounts of the TB sold was about (16.2) trillion Iraqi  Dinars for the same duration. The  interest rate's average was between 21% for 2007 and 4.1% for 2004 which runs parallel to the CBI interest rate. The commercial banks had the greater share of the TB's, ehich was between (66- 84%) of the value of the TB's.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The role of the Arab tribe Rabi’a in the Umayyad period: The role of the Arab tribe Rabi’a in the Umayyad period
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Abstract:
This tribe had lived in Iraq since the first century A.D. Persia tried to
keep this tribe away from Iraq, but without result. The tribe managed to get
victory against Persia in the battle of Dhyqar.
When the Muslims had come to conquer Iraq, Rabi’a welcomed them
and takes part in that action.
That tribe helped the caliph Ali in the Jammal and Sifffen wars in order
to remain Iraq the center of the Islamic caliphates this tribe had felt very sad
and sorrowful when the caliphate become to the Umayyad . This tribe did not
give up, so this tribe did what could be done to help those who had revolted
against the Umayyad. Rabi’a did that in order to get ride of the Mudriat alsham,
and favored Rabi

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
تصميم نظام مقترح لتخصيص مهام العمل لمحطات العمل وباعتماد الطرق الاجتهادية دراسة حال في الشركة العامة للصناعات الكهربائية
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This research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).

The study revealed that th

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Sociological Directions Among Iraqi Scholars: Sociological Directions Among Iraqi Scholars
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Abstract
This study concerned of scientific analysis of sociological directions
among Iraqi scholars graduated before 1960. These directions was divided
between heritage, conflict, critical and symbolic interaction. It is important to
mention that Al-Wardi scholar tried to build a theory in Sociology focused on
the image of Iraqi personality through historical approach used by Arabian
scholar Ibn-Khaldon.

 

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Defining the Feature of Cold Wave (Al-Marba'aniyah) in Iraq: Defining the Feature of Cold Wave (Al-Marba'aniyah) in Iraq
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Abstract:
Al-Marba'aniyah, which is a long cold wave, was defined by ancient
Iraqis. It represents the coldest days in Iraq. In this research paper, a new
scale was put to define it. It shows that the period between the minimum
temperature degree recoded in December and the minimum temperature
degree recorded in January is considered to be the period of Al-Marba'aniyah.
The research concluded that Al-Marba'aniyah is unsteady and it changes in
the days of its occurrence. It was also concluded that the dates of the
beginning and the end of Al-Marba'aniyah are unsteady, too. Moreover, it was
found out that each of the Siberian high, European high, and finally the
subtropical high are the responsible systems for

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Humanize nature in the poetry of childhood in Iraq (2003-2015)
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That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

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Publication Date
Thu Jan 06 2011
Journal Name
مجلة العلوم السياسية
الارهاب في العراق :دراسة في الاسباب الحقيقية
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يناقش البحث الاسباب الحقيقية بتفشي الارهاب في العراق بعد العام 2003

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Variation in the degree of Continentality climate of Iraq
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This research paper is about thevariationin the degree of Continentality climate of the
Iraq during (40) years for a number of climate station. Using Poresof formula, it is found out
that the climate of Iraq ranges between extreme Continentality and very extreme
Continentality, and that the Continentality degree is characterized with extreme frequency
from one year to another. In certain years, the degree of climate Continentality decreases
while in other years it rises in such a way that there is no similarity in the Continental degree
from one year to another for the same station.
As for the general trend of the degree of Continentality, the last years had noticed
special variations, which are divided in to thre

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Agricultural loans and Agricultural Investment in Iraq INSTRUCTOR. OMAR HAMEED MAJEED/ COLLEGE of ADMINISTRATION & ECONOMICS/ UNIVERSITY of BAGHDAD
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Agricultural loans play an important role in the growth and stimulation of agricultural investment opportunities in Iraq, as well as the sustainability and development of existing agricultural projects. The agricultural sector is characterized by the specific conditions of seasonal production and fluctuations in production conditions, which makes the situation of uncertainty more acute in this sector, the need for any agricultural project for financing is urgent and continuous if it wants to continue production and development at all stages. The study proved the impact of agricultural loans in increasing investment and agricultural production at specific times, However, the fluctuation of funding

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Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
مستقبل مؤسسات المجتمع المدني في العراق
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مستقبل مؤسسات المجتمع المدني في العراق

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