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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
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The interactive role of high performance work systems in the relationship between high Involvement management practices and strategic Entrepreneurship / case study at Diyala State Company
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The research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high-performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high-performance work systems and thei

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
the role of educcation in shaping individual values
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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of concurrent engineering in cost optimization
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     The research aims to study and analysis of concurrent engineering (CE) and cost optimization (CO), and the use of concurrent engineering inputs to outputs to improve the cost, and the statement of the role of concurrent engineering in improving the quality of the product, and achieve savings in the design and manufacturing time and assembly and reduce costs, as well as employing some models to determine how much the savings in time, including the model (Lexmark) model (Pert) to determine the savings in design time for manufacturing and assembly time.

To achieve the search objectives, the General Company for Electrical and Electronic Industries \ Refrigerated Engine

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Publication Date
Tue Sep 16 2025
Journal Name
Al-mostansiriyah Journal For Arabic And International Studies
The role of women in combating intellectual extremism
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Abstract: The term extremism refers to the distance from moderation, excess and hyperbole, and it is a relative term that varies from one society to another, according to the prevailing traditions, values and culture, as the problem of extremism is one of the main issues that contemporary societies are concerned with is a phenomenon that has its roots in the intellectual formation of societies. By knowing the concept of extremism, we can identify the reasons that contributed to the existence of extremism as a phenomenon, on the one hand; on the other hand, to clarify the role of women in combating extremism and developing effective solutions to reduce this phenomenon. As women play a major role in society, starting from the family to educa

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Sports Marketing in Customer Value
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Sports marketing is one of the most important areas to attract capital and the most important economic activities at the present time and the sports field is one of the most important areas that can be used in marketing products and services and the need for sports marketing in Iraq is shown to increase the benefits and returns of sports clubs due to a lack of material resource and weakness In the available capabilities presented to it. The research problem was the lack of sufficient knowledge of the role of sports marketing in the value of the customer by members of the administrative body of Iraqi sports clubs. The research aims to know the role of sports marketing in the value of the customer in the Iraqi Premier League clubs.

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of service quality in tax compliance
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The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The role of Iraqi nature in the style of the artist Ayath Abdul Rahman Ameen
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This research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Continuous Improvement Strategy (Kaizen) in organizational innovation: An analytical research in the General Company of Electrical and Electronic Industries /The Ministry of Industry and Minerals
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This paper aims at the fact that most organizations today suffer from a waste of time, effort, and cost, and they have difficulty in achieving the best performance situations and compete strongly. The researcher distributed 108 questionnaires as a statistical analyzable sample society where the sample intentionally consists of general managers, department head, and division head. The questionnaire was formulated according to the Likert scale. The use of personal interviews and observations are additional tools for data collection and a number of statistical methods is used for data analysis such as simple regression and correlation coefficient (Pearson). One of the most prominent conclusions is that the company has adequate and c

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Publication Date
Tue Jun 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ: THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ
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This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of Satellite Channels in Imparting Behavior to Children from the Point of View of their Parents in Tulkarm City
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This study aims to identify the role of satellite channels in imparting behavior to children from the point of view of their parents in Tulkarm city. The researcher used a descriptive technique. A sample of (18000) males and females married couples was used above 20 years old in the city of Tulkarm. The study sample size is (201) married couples. It took place in September 2020. The questionnaire was the main tool for collecting data. The study found that the total degree of satellite channels contribution in imparting negative behaviors to children was high, as it reached (72.20%). The total degree of the role of satellite channels in imparting positive behaviors to children was medium, reaching (69.20%). Moreover, the results also indi

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