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Suggestive Framework for Applying Performance and Programs Budget in Iraqi Government Units Environment
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Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that the achievement of the objectives set by the government and the programs promised to perform and have allocated funds for them in the public budget.

Depending on previously mentioned, a suggestive framework for reform is stated by determining prospective development course the adoption of performance and programs budget in away fits the non profit government units environment in Iraq, and the development involves three main aspects that are legislative, procedural, and accounting aspects, the whole aspects are developed toward depending on performance and programs budget in preparing, implementing and controlling the public budget, for the benefits achieved that reflect positively on public budget through rationalizing expenditure and achieving accountability of the government about programs and the objectives that the government promised to perform and has allocated funds for them in the public budget.                

The research has reached into the most important conclusions that are:

1-Using the item- line budget in preparing, implementing and controlling the public budget will reduce its effectiveness and efficiency in using the public funds, and reduce the opportunities of improving its performance because it encourages expenditures increase instead of decreasing them.

2-The performance and programs budget falls in the reform attempts that aim for changing traditional view of using public funds, that is to be related with the efficiency of presenting services instead of the ways used to present services.

The research finally has come into the most important recommendations that are the necessity of adopting the performance and programs budget preparing the public budget for its advantages like providing explanatory and clear view about the related expenditures programs and activities for the units management. Also depending on performance and programs budget in preparing the public budget for all government units, and to be applied gradually.

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Publication Date
Sun Jan 04 2004
Journal Name
Al-academy
الآت الاطفال الموسيقية الشعبية والتقليدية في التربية
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الآت الاطفال الموسيقية الشعبية والتقليدية في التربية

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Publication Date
Sat Sep 02 2017
Journal Name
المجلة السياسية والدولية
النزعة الانسانية في الفكر السياسي الغربي المعاصر
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تبلور مفهوم مركزية الانسان بالنسبة للإنسان والاعلاء من شأنه و عده قيمه أعلى من الوجود ، هذا الادراك الوجودي هو ما يسمى بالنزعة الانسانية، وتعد النزعة الانسانية هنا احد أهم التيارات التي ظهرت في الفكر السياسي الغربي الحديث، إذ تعد هذه النزعة من أهم الحركات الفكرية والتربوية التي توجت عصر النهضة الاوربي وفجرت ينابيعه الفكرية والاوربية، وعلى الرغم من إن النزعة الانسانية شكلت في عصرها ثورة فكرية شاملة على المن

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Fraud under the fair value Exploratory Study
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The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

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Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
المنظمات الدولية دراسة في منهجها وطبيعة فهمها
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المنظمات الدولية دراسة في منهجها وطبيعة فهمها

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
أساليب الطلب في مجموعة ايُّ العذابات أدنى
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The method of request is one of the important rhetorical methods used by the creator in terms of rhetorical diversification, influence, artistic aesthetics and increasing textual coherence, and we tried through a group (Which torments are inferior) by the poet Majid Al-Rubaie, to shed light on these methods and their ability, displacement, relationality, direct and advertising interactions from them, and what they broadcast From metaphorical purposes is the second image of it, after its main image and title. This cohesion and harmony between the two images is an important and influential rhetorical trend.

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Les Symboles Philosophiques Dans La Maison Du Berger Et Le Mont Des Oliviers
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         Dans le romantisme et ses textes, il est important de mentionner qu'il n'existe  qu'un seul thème romantique qui est l'amour, mais assez pour avoir fait du XIXème siècle, une révolution du texte romantique. L'amour  consiste à la réduction de l'univers, à un seul être, puis la dilatation de ce seul être, voilà l'amour. cet amour passionnel n'est qu'un arrangement froid et réfléchi excluant d'emblée l'exaltation des sentiments. Néanmoins, cet amour passionnel peut être brutal. quant à la mort, dans le drame romantique, l'amour et la mort sont liés. Beaucoup d'histoires d'amour finissent le plus souvent par

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Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
سيمياء المسكوت عنه في القصص العربي القديم
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The semiotic approach to the unspoken seeks to analyze the text in an esoteric way, that is, to clarify what is hidden from it by reading between

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
شِعريَّةُ الرمزِ والأُسطورةِ في القصيدةِ النِّسويةِ المعاصرةِ
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There is no doubt that this topic has received more study and research than other analytical studies of contemporary poetry models, but many scholars did not stop at the limits of crystallizing the features of feminist poetic production, given its active role in building the features of the modern Arab literary entity.

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Publication Date
Thu Jul 29 2021
Journal Name
Arab Science Heritage Journal
الاصول الثنائية والثلاثية والرباعية في الاصول المعجمي
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We conclude that verbs in terms of the number of letters divided into abstract and enlarged

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
سياسة سياسة الخلفاء العباسيين في المجال الزراعي
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       سار العباسيون على نفس النهج الذي كان عليه الأمويين في كثير من الانظمه والتقاليد والسياسات على الرغم من إن الدولة العباسية كانت تمثل بداية لعصر جديد في تاريخ الإسلام(1)،ومن تلك الأنظمة التي ورثوها عن الأمويين  وطوروها هي اهتمامهم بالنظام الزراعي منذ بداية قيام دولتهم وهنا سنحاول تقديم بعض الانجازات

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