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Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraqi budgets, which begin with a deficit and ends with surplus and in addition to the seizure of funds in government units do not need them at the same time there are another government units need it , so when the Federal board of supreme check these estimates and with the help of the proposed standard models will contribute to the construction and preparation of the federal budget of the States in the manner that Maximizes the benefit of available resources and guides them towards optimum utilization.  A number of conclusions have been reached, the most important of which is that there is a significant difference between the estimates of the government budget units and the proposed standard model. This difference is mainly due to the adoption by the government unit of personal estimates by adding a certain percentage to the previous year's budget. While the proposed standard models depend  On the basis of scientific assessment, The research also concluded that the financial Provisions obtained by government units are did not have relation with level of performance and achievement achieved, but rather depends on government units to obtain Provisions more than their interest in the results that Check the spending operations The research presented a number of recommendations,

the most important of which is that the budget structure requires create relations between  the strategic objectives at the level of ministries and not the executive programs, which requires the presence of a professional impartial and competent, able to examine these estimates and direct it in the best direction and the Federal board of supreme is the most able to achieve this task, With the adoption of scientific methods of examination and linking them to the strategic objectives of the unified Iraqi state and through the activation of Articles 6 and 10 of the Federal Financial Audit Office No. 31 of 2011, which confirms the ability of the Federal board of supreme to check the budget estimates and  evaluate Financial plans ,policies to achieve the goals set for the state and abide by them.

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Level of Aligning Scientific Research in Omani Universities with the Era of the Fourth Industrial Revolution in the Light of Oman’s 2040 vision and the Ways of its Development

The current research aims to reveal the reality of coping the scientific research in Omani universities in the Sultanate of Oman with the requirements of the Fourth Industrial Revolution in the light of Oman’s 2040 vision. It also aims derive some suggestions to develop the scientific research in these institutions. The study has adopted a qualitative approach in which interviews were conducted. The sample consisted of (16) leaders of governmental and private higher education institutions, as well as, some experts in the field of Fourth Industrial Revolution. The theoretical significance of the study is represented by its response to Oman’s vison in 2040. It is further in line with the previous international reports and educational s

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Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Influence of Nanoparticles Additive to Diesel Fuel on the Emission Characteristics

The present experimental work is conducted to examine the influence of adding Alumina (Al2O3) nanoparticles and Titanium oxide (TiO2) nanoparticles each alone to diesel fuel on the characteristic of the emissions. The size of both Alumina and Titanium oxide nanoparticles which have been added to diesel fuel to obtain nano-fuel is about 20 nm and 25 nm respectively. Three doses of (Al2O3) and (TiO2) were prepared (25, 50, and 100) ppm. The nanoparticles mixed with gas oil fuel by mechanical homogenous (manual electrical mixer) and ultrasonic processor. The study reveals that the adding of Aluminum oxide (Al2O3) and Titanium oxide (TiO2) to g

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Publication Date
Thu Aug 22 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimizing the Parameters of Hot-wire CNC Machine to Enhance the Cutting of Plastic Foam

     Hot-wire cutting is one of the important, non-traditional thermomechanical way to cut polymer, usually expanded foam and extruded foam, in low volume manufacturing. The study and analysis of Hot-Wire cutting parameters play an important role to enhance the quality and accuracy of the process and products. The effects on the surface have been investigated by using experimental tests designed according to the Taguchi orthogonal array (OA). In this study, four parameters with five levels for each parameter have been used: [temperature of wire (A) (100, 120, 130, 150, 160) °C], [diameter of wire (B) (0.3,0.4,0.5,0.7,0.8) mm], [velocity of cutting (C) (200, 300,400,500,600) mm/min], [and density of foam (D) (0.01,0.0

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Publication Date
Tue Jun 22 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Analysis of the content of the applied fifth grade chemistry book according to life skills

The current research aims to analyze the chemistry books for the preparatory stage according to life skills for the academic year (2019-2020) and to know the life skills contained in the chemistry books for the preparatory stage through the following two questions:1-What life skills should be available in the content of chemistry books prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year(2019-2020). 2-What is the percentage of life skills included in the content of chemistry textbooks prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year (2019-2020). To achieve the objectives of the resea

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Shift towards Digital Education According to Vision 2030 in Light of Some Variables from the Perspective of Workers with Disabilities

The current study aimed to measure the attitudes of female teachers towards the use of digital learning and the degree of possessing their digital education skills. The study sample consisted of (180) workers with disabilities (mental disability، auditory impairment، visual disability، hyperactivity and distraction. To achieve the goals of the study, the transformation measure was used towards digital education for people with disabilities. The study reached the following results: the availability of digital learning skills among workers with disabilities. The study concluded with a series of recommendations including holding Training courses to keep up with the challenges of educational trends and modern technology in this area.

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using BIM for Optimizing the Upgrading Cost to Convert the Traditional Buildings to Sustainable Buildings in Iraq
Abstract<p>A high percentage of existing buildings in Iraq are traditional buildings, yet there is approximately no such green building in Baghdad or other governorates. Most of these buildings require urgent upgrading to increase their performance (operationally, economically, and environmentally), also the building owners looking for identifying and implementing many of the green building measures to reduce the operational and maintenance costs of their buildings. The decision-makers need to support the possibility of achieving sustainable measures of existing building rating systems such as LEED or BREEAM, and that would require an optimization model. The goal of this study is to maximize the</p> ... Show More
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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Comparison between Rush Model Parameters to Completed and Lost Data by Different Methods of Processing Missing Data

The current study aims to compare between the assessments of the Rush model’s parameters to the missing and completed data in various ways of processing the missing data. To achieve the aim of the present study, the researcher followed the following steps: preparing Philip Carter test for the spatial capacity which consists of (20) items on a group of (250) sixth scientific stage students in the directorates of Baghdad Education at Al–Rusafa (1st, 2nd and 3rd) for the academic year (2018-2019). Then, the researcher relied on a single-parameter model to analyze the data. The researcher used Bilog-mg3 model to check the hypotheses, data and match them with the model. In addition

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Teaching According to the Augmented Reality Technique on theVisual Thinking Skills to Scientific Fifth-Grade Students for Biology

The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Unemployment Rates in Iraq and the Extent of the Contribution of Loans Granted by Banks to Finance Small and Medium Enterprises in Reducing Them

This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Ground State Structure of Helium and Phosphorus Isotopes using the Radial Wave Functions of Harmonic-Oscillator and Hulthen Potentials

     The ground state density distributions and electron scattering Coulomb form factors of Helium (4,6,8He) and Phosphorate (27,31P) isotopes are investigated in the framework of nuclear shell model. For stable (4He) and (31P) nuclei, the core and valence parts are studied through Harmonic-oscillator (HO) and Hulthen potentials. Correspondingly, for exotic (6,8He) and (27P) nuclei, the HO potential is applied to the core parts only, while the Hulthen potential is applied to valence parts. The parameters for HO and Hulthen are chosen to reproduce the available experimental size radii for all nuclei under study. Finally, the CO component of electron scattering charge fo

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