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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
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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 May 24 2023
Journal Name
College Of Islamic Sciences
Metaphor in the interpretation of the long sea of Ibn Ajiba
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Scientists have delved too much into reality and metaphor, and perhaps a topic of Arabic rhetoric has not received the attention and care of scholars as much as the topic of truth and metaphor. The metaphor opens wide horizons of expression in front of the writer so that he has several means by which he can express the one experience, so his imagination takes off depicting the intelligible as tangible, the seen as audible, and the audible as seen. That image presented by the creative writer.
The first thing to note is that the emergence of metaphor as a rhetorical term was at the hands of the Mu'tazila. Muslims differed about the issue of metaphor in the Holy Qur’an, and the beginning of the dispute was about the verses in which the

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Representations of the Metaverse in the Works of Potter Jason Walker
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The current research studies (representations of metaphysics in the works of potter Jason Walker) a concept that refers to To a large extent, by conveying a sense of reality to the recipient by conveying ideas, contents, and connotations. A variety of center hit, dispersion, and rejection of everything that prevails, so our position on the closed text has shifted To the open text, through the role played by cross-pollination in the works of the potter (Jason Walker), which established a clear hypothetical vision of the image represented in the construction of the ceramic work and the thought that was embodied in that image represented by the nature of its unrealistic formations for those ceramic artworks. It is thus considered a logical

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE: MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE
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   Municipal solid waste is one of the most important environmental problems in the world and is an important source of environmental pollution and contributes significantly to the pollution of the basic environmental elements of soil, water and air. The management of municipal waste in general is a process of monitoring, collection, treatment or recycling if possible or disposal of waste. This term is used for waste produced by some human activities. States provide this process to mitigate the negative effects of waste on the environment, health and appearance of the city. It is possible to find solutions to the problem of solid waste and make it an important source of income and contribute to securing employment oppor

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
The Effect of Spatial Organization on the Sustainability of the Neighborhood Unit in the Residential Environment
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Contemporary residential neighborhoods suffer from weak sustainability of urban residential environments as a result of the adoption of inefficient spatial organization at the neighborhood unit level. This resulted negative characteristics which affected the achievement of sustainable development plans for the residential environment that constitute the majority of the urban fabric of cities.

The physical affordances ,within the vocabulary of recent times,overcame the spiritual ones and affected the residential environment. Accordingly,the concept of space changed in contemporary residential areas through the dominance of the physical aspect (mass) on the symbolic aspect (space).The modern technology occupied an important level b

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Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
“Usages of the Youth in the Emirati Society for the Dubbed Turkish Series on the Arab Satellite Channels and the Satisfactions Achieved”
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The research topic is summarized in the importance of studying the measuring the extent of the university youth’s exposure in the Emirati Society to those series and the resulting achieved satisfaction. The most important results and recommendations of the study are as follows: a high rate of the respondents’, sample individuals, exposure to the dubbed Turkish series since it is evident that almost three-fourths of the study individuals watch the dubbed Turkish series,.”. The most significant positive aspects of the dubbed Turkish series are: “they focus on the most important tourist attractions in Turkey” and “ improving the audience›s knowledge and information on the traditions of the Turkish society”. The most apparent

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Publication Date
Thu Oct 08 2026
Journal Name
Al–bahith Al–a'alami
ACADEMIC TRAINING IN MEDIA AND COMMUNICATION SCIENCES AND ITS RELATIONSHIP TO MEDIA PRACTICE:: (Reading In The Nature Of The Relationship: Integration Or Separation)
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The aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
The problem of overlapping concepts in the interpretive practices of literary text (The texts of Shakespeare model)
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The scientific studies that deal with Herminutia (interpretation) as the art of reading the interpretation practiced by the recipient after his understanding of the literary texts and works of art that he sees or read them so that these readings to make the act of reading and allow him the opportunity to mature and rational reflection of each text or artistic work.

Based on this, the researchers considered the establishment of the problem of their research through the search for the problematic overlap of concepts in the interpretive practices of the literary text?

The second chapter dealt with the definition of the term interpretation as well as interpretation as a theory and concept, and then the indicators reached by t

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The evaluation of the procedures of excution the national strategy of unti - corruption in Iraq (2014-2010)
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    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent of the industrial company's response to blue market strategy indicators: Applied research
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The current research aims to describe the level of responsiveness and awareness of the officials of the General Company for Construction Industries to the indicators of the blue market strategy of (1. reduction 2. exclusion 3. increase 4. innovation) and the degree of prioritization according to their importance as well as the differences in the responses of the sample investigated according to the personal variables. As a main tool in the collection of data from the sample, which consisted of(34) officers (Associate, Manager, Section Manager, Division Officer) in the company being investigated, and computed mean, standard deviations, percentage weights,and test (x2 )  based on the SPSS. The research reached the following

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Craniofacial Surgery
Pros and Cons of the Transconjunctival Retroseptal Approach to the Isolated Orbital Floor Fracture
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To get access into the orbital floor 3 paths are commonly used which are transconjunctival, subciliary and subtarsal approaches. Each one of these approaches has its advantages and disadvantages. The study assessed the outcomes of the transconjunctival retroseptal approach, which reflects our experience in this type of surgery. Along 8 years, 26 patients received in the emergency room diagnosed with pure isolated orbital floor fractures, all of them admitted to the maxillofacial surgery department and approached by transconjunctival incision without lateral canthotomy. Three types of complications occurred: laceration of the lower eyelid, injury to the lacrimal system and entropion. All of these complications were managed accordingly with n

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