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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
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The application of quality requirements in the Ministry of Labour and Social Affairs using the international standard (ISO 9001: 2015) Korean case study of the Iraqi Center
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This research aims to study the mechanism of application of international specification requirements (ISO 9001: 2015) at the Iraqi Center- Korean Vocational Training return to vocational training department at the Ministry of Labour and Social Affairs for the purpose of preparing and creating the center to get a certificate of conformity with the requirements of the standard (ISO 9001: 2015) that would elevate the level of performance and services provided in the respondent Center after it is identified and the study of the reality of the quality management system by identifying strengths and weaknesses in the system to diagnose the gap and find ways to address that gap, and adopted the researchers the case study method to conduc

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Analysis of Regional Development in Abu Ghraib Municipality within the Available Sources
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The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Scientific Thinking Controls under the Light of Ibrahim Story in the Holy Qur’an
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This study aims at identifying thinking, its aspects, controls, thinker’s characteristics, and the attempts that followed by Ibrahim’s people. This was achieved under Ibrahim’s story, (peace and blessing be upon him), in the Holy Qur’an. The study used the descriptive method through induction and deduction. The study reached the following results: thinking is an organized reasonable human action, which includes all human life in the fields of science, knowledge, and calling for Allah. It depends on remembering what is already in the memory and it should be subjected by revelation and Islamic legislation. The study illustrated that the most important thinking controls are monotheism, piety, Islamic legislation, the Holy Qur’an,

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Publication Date
Fri Jul 01 2016
Journal Name
Agricultural Engineering
The Change in Spectrum of Drops in the Exploitation Process of Agricultural Nozzles
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Abstract<p>Agricultural nozzles usually produce a different drops size depending on the pressure and the physical condition (work life) of the nozzle besides producing a wide range of the drops spectrum in the spray cloud. In this paper the standard flat fan nozzles were investigated regarding the effect of the working pressure and the nozzle physical condition (new and worn nozzles). The size of drops and the spectrum of drops across the long axis of the spray pattern were examined by using Sympatec GmbH Laser Diffraction. Reducing the working pressure from 3 to 2 and then to 1 caused production of larger drops, also using worn nozzles (especially with lower pressure) changed the drops size whi</p> ... Show More
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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The development of literary style in the work of the writer Fyodor Dostoevsky: Эволюция литературного стиля в творчестве Ф. Достоевского
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Style of Dostoevsky - it is a style that clearly emerges the desire for stimulating thought reader stage. It's a style calculated to provoke the reader to their findings, conclusions and reflections. Dostoevsky hints, expressed as like inaccurate and at the same time with some startling sophistication. It makes the readers think and draw their own conclusions.

Аннотация

    Стиль Достоевского - этостиль, в которомясноотмечаетсястремлениек стимулированиюзаконченного мыслячитателя

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of managing employees' performance in building intellectual capital Analytical study of the views of a sample of heads of scientific departments At the University of Kirkuk
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The research aims to identify the impact of managing performance's employees in building intellectual capital, Because employing the practice of managing the performance of employees may acquire familiar skills to improve their performance and reflect on the construction of intellectual capital in the surveyed area, Especially that the independent dimension represented by the management of the performance of employees is one of the important topics that has received attention in the world of management in general and human resource management in particular.  While the adopted dimension was represented by Intellectual capital in the important practice of human resource management in the increasing of  their knowledge, to

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The quality of higher education requirements and its impacts in achieving organizational excellence: The case study of the Universities of Baghdad and AL-Nahrain
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Abstract

This research aims to determine the role of the quality of higher education in achieving organizational excellence at the universities of Baghdad and Al-Nahren, was based on research on the main hypothesis is:First:- There is correlation and between the quality of higher education dimensions (continuous improvement, measurement and analysis, the culture of the organization, optimal use of resources , customer satisfaction) and organizational excellence dimensions (strategic planning, focusing on the market and the customer, information and analysis, the effectiveness of operations, processes and resources), Second:- Second, there is the impact of relationship sig

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Use Dynamic Bayesian network to estimate the reliability of Adamia Water Network
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Abstract\

In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The art of adornment and make-up in the ancient civilizations of Mesopotamia and the old country of Yemen as a model
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This research sheds light on those discrepancies in the use of ornaments, adornment and perfumes, as well as the art of cosmetics, in two important civilizations, namely, the Mesopotamian civilization as the earlier civilization, and the civilization of Yemen, which represents the first Arab civilization. Through the foregoing, our research includes two topics, the first topic included the history of the use of decorations, ornaments and perfumes in the civilization of Mesopotamia, while the second topic included the study of ornaments, adornment and cosmetic art in the ancient civilization of Yemen. And then the research came out with a number of conclusions that the researcher considers very important to highlight the differences and f

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Employing lighting to express the cinematic personality duplication
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Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica

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