Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government. Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stability of the exchange rate and reducing dependence on The Central Bank. It performs monetary sterilization operations to sterilize the negative effects resulting from the lack of fiscal policy discipline, which negatively affects the foreign currency reserves and depletes them. The main conclusion reached by the research is that there is a state of financial indiscipline that has negatively affected the Iraqi dinar exchange rate, and that the attempts of the Central Bank of Iraq have partially worked to reduce the negative effects of the expansionary financial policy, and the main recommendation of the research was to work to achieve more discipline in fiscal policy in order to reduce the state of economic instability and mitigate the monetary sterilization policy by The Central Bank and the accompanying depletion of hard currency
Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim
... Show Moreلقد أثارت فكرة القانون الطبيعي اهتمام الفقهاء والفلاسفة في الشرق والغرب ، القدامى منهم والمحدثون وشيدوا نظريات وأقاموا مناقشات حول فكرة القانون الطبيعي والطبيعة والعقل الطبيعي مما جعل هذه الفكرة تبدو إحدى المعطيات الأساسية للفكر الإنساني والتي لا يمكن تجاوزها في إي وقت أو في إي مكان. يبدو إن مفهوم القانون الطبيعي وان كان يعد من اعرق المفاهيم الفلسفية إلا انه يعد واحد من تلك المفاهيم التي وان احتفظت بجوهرها
... Show MoreSomal is considered one of the unstable and restless African Arabian country in
comparison with other Arabian. It has been exposed to division and separation by
European colonization process that worked hardly on dividing this country according to
Berlin conference (1884-1885). Even after obtaining its independence during the sixties
and being led by civilian organizations which were unable to solve the problems of
Somalian society after obtaining the independence.
Somal continued its suffering even after the military rule under the leadership of
Mohammed Sayad Beree.
During Beree's rule, Somal suffered from the War with Ethiopia, as well as it
witnessed an economical Crisis. It suffered also from the tribal po
Books of plans are a type of writing in Islamic history , its a type of work whose authors have strived to serve as a comprehensive historical encyclopedia, and they focused most of their attention on highlighting the various aspects of the history of Egypt
تعد التجارب المختبرية من أهم الوسائل التي تمكن من فهم خصائص المواد الكيميائية وسلوكها، كما إنها الوسيلة الوحيدة لتحضير المركبات الكيميائية المختلفة. وقد أدى تطور التكنولوجيا في الوقت الحاضر إلى إستخدام أدوات وأجهزة قياس في المختبر مكنت من زيادة دقة نتائج التجارب وسرعة الحصول عليها. أن تفعيل المختبر وإجراء الأنشطة العملية يمكن أن تحقق عدة أمور منها : 1- تُنمي في الطالب مهارات التفكير العلمي ( الملاحظ
... Show Moreالقواعد الفقهية، باب واسع لإنزال الحكم الشرعي على مستجدات السياسة التي تتزايد يوماً بعد يوم، ومستجدات مسائل القضاء المعقدة، شرط أن تكون القاعدة مستمدة من النصوص الشرعية لفظاً أو دلالة. والأخذ بالقواعد الفقهية في الأحكام التي تخص السياسة الشرعية، أولى بالأخذ من الأحكام الوضعية؛ لأن قواعد الفقه هي خلاصة أحكام توصل إليها فقهاء الأمة بعد الدراسة والتمحيص، وهي مؤهلة وبشكل كبير أن تغطي حاجة أصحاب الولايات الع
... Show MoreDespite all the possibilities, owned by Iraq for the production of fish, but there is low in the level of production and in the rate of per capita consumption is due to inter alia, the weakness of investment, stop government support, a significant decline in the quantities of water, the high proportion of salinity and the proportion of pollution in the water, the use of means and fishing methods are primitive, weak laws and legislation, the policy of dumping markets imported products. Despite all this research has shown that there are investment opportunities very large in this sector through the size of the market and the absorptive capacity and the growth of per capita income and cultural revelation