The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

The urban Gentrification  is an inclusive global phenomenon to restructure the cities on the overall levels, the research to propose a specific study about the concept of urban Gentrification in the cities and showcasing its, specifications, and results, and how to deal with the variables that occur on cities through improvements as part of urban renewal projects, then the general axis of the research is shrinked, choosing the urban centers as the most important areas that deal with the urban Gentrification process due to its direct connection with indivisuals and social changes, and to process the specific axis of the research theses and studies will be showcased that discuss the topic in different research directions, and emerged

    This study carry’s out the correlation and the effect of two main variables, these variables are Job Satisfaction included six sub: wages - salaries and justice and yield, working  conditions    and services, pattern of supervision and the relationship with the manger, Relationship with colleagues, the content of the work and the variety of tasks, development and  promotion  opportunities available  to  an individual,   and Organizational Performance included  two sub variables:  Efficiency, Effectiveness.  This research was conducted using a questioner as a main tool, This questioner was distributed randomly to a research community composed of

Because of what Iraq faced in the last quarter of the last century of wars and military conflicts and the aftermath of the economic blockade, as well as the recent occupation suffered by Iraq in the contemporary century, which culminated in lawlessness and the spread of terrorism and the most prominent on the Iraqi street manifestations not prepared before paved to the aggravation and collapse in the community system As a result of the political and social changes, all this highlighted the need for public facilities specialized in social protection for young people to provide all the new requirements, and the find a legal system commensurate with the circumstances and circumstances.

In light of the current challenges, the State h

This research deals with political decentralization under the Constitution of the Republic of Iraq in 2005 in terms of reviewing the concept of the term and its pillars, as well as setting boundaries with other terms that converge with it such as administrative decentralization and autonomy. In order to answer an important question related to the evaluation of the effectiveness of the introduction of this system by the Iraqi legislator, and to indicate the obstacles that prevented the implementation of this system despite the passage of nearly a decade to the entry into force of the Iraqi Constitution, and then propose a road map to complete the construction of this system and its pillar.

  In this paper, the concept of normalized duality mapping has introduced in real convex modular spaces. Then, some of its properties have shown which allow dealing with results related to the concept of uniformly smooth convex real modular spaces. For multivalued mappings defined on these spaces, the convergence of a two-step type iterative sequence to a fixed point is proved

In the analysis of multiple linear regression, the problem of multicollinearity and auto-correlation drew the attention of many researchers, and given the appearance of these two problems together and their bad effect on the estimation, some of the researchers found new methods to address these two problems together at the same time. In this research a comparison for the performance of the Principal Components Two Parameter estimator (PCTP) and The (r-k) class estimator and the r-(k,d) class estimator by conducting a simulation study and through the results and under the mean square error (MSE) criterion to find the best way to address the two problems together. The results showed that the r-(k,d) class estimator is the best esti

The occupier’s civil liability in English law is considered as one of the main types of the responsibility imposed by the law of Torts. and is regarded as a special system of the civil liability arising from negligence, as well as two other systems, that is to say , the employer’s non-contractual liability and  The liability from defective products. It is worth-bearing in mind that the common law has imposed on the occupier of the premises a duty of safety towards those who enter his premises. And two English legislations have been enacted later to regulate this type of liability legislatively, namely, the Occupier's liability Act 1957 and the Occupier's liability Act 1984. Whereas the Iraqi civil law No. 40 of 1951 has regulate

The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

Abstract

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sam