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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
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation criteria"Applied Study in the General Company for the manufacture of glass and ceramics"
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Contemporary management is interested in the process of performance assessment  because of its significance in the field of planning and controlling the multiactiveties to attain its goals and uncovering digression of virtual performance after comparing it with the plan or equitable performance.

Digression is analyzed to enable management control centers of authority.

Assessment process significance is closely related by setting definite categories to evaluate the economic activity to know the ability to achieves aims.

This study concentrated on the most important categories that used to evaluate  company understudy with ather categories suggested to complete assessment process.

This study is in

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Applying some hybrid models for modeling bivariate time series assuming different distributions for random error with a practical application
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Abstract

  Bivariate time series modeling and forecasting have become a promising field of applied studies in recent times. For this purpose, the Linear Autoregressive Moving Average with exogenous variable ARMAX model is the most widely used technique over the past few years in modeling and forecasting this type of data. The most important assumptions of this model are linearity and homogenous for random error variance of the appropriate model. In practice, these two assumptions are often violated, so the Generalized Autoregressive Conditional Heteroscedasticity (ARCH) and (GARCH) with exogenous varia

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Study of direct marketing methods and identificationThe suitability of each of them for application in the Iraqi marketAn analytical study of the views of a sample of wholesalers in Baghdad
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Study of Direct Marketing techniques and determining the scope of the suitability of each of them in the application in the Iraqi market - An analytical and explorative study for sample of views for wholesaler in Baghdad. The essential idea of the research is to go into the most important concepts which have been mentioned in the direct marketing and determining its current and most important techniques and knowing the scope of applying these techniques in Baghdad main markets (Karrada, Jamilah, shorja, Baya area, zeyouna and new Baghdad) and which of those techniques most applicable in these markets. The research took a sample of (100) wholesalers who practice the activities of selling nutritional items, auto and outs spare part

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Possible Options in Managing the Exchange Rate of the Iraqi Currency in light of Current Economic Conditions
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The management of the exchange rate of the most important tools of economic policy because of its wide area in achieving stability and economic growth through the provision of stability in the exchange rate of the currency of the country concerned , as well as the impact and influence of money supply and then treat the economic crisis monetary and reduce the risk of currency exchange rate .For the management of the exchange rate in Iraq has passed through several stages , from installation to link to a basket of currencies to float freely , and we are dealing with in this research regard to the achievements of monetary policy , especially after the enjoyment of independence on according to the Iraqi Central Bank Law No. 56 of 2004 and Ma

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Transformations of Actor's Performance between the Body and Mask Dualism in Iraqi Child's Theatre Shows: حازم عوده صيوان
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The Child's theatre was and still is the most investing art for masks of all kinds (partial and total) for suspense, aesthetic and artistic purposes that meet the requirements of those performances. Here the actor's performance is associated with two tools, i.e. the body and the mask, where it has become a must to search for the performance transformations required in order to achieve the highest level of the right performance through this dualism. This urged the researcher to address this problem. Thus, the researcher has put forward an objective to identify the transformations of the character's performance between the body and the mask in the child's theatre shows. The research consists of a methodological framework and a theoretical

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
الشعرية بين عالمي نازك الملائكة وفدوى طوقان (دراسة موازنة)
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The concept of poetics has different dimensions, part of which is related to the creative achievement, and part is related to the critical perspective.

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
الشعرية بين عالمي نازك الملائكة وفدوى طوقان (دراسة موازنة)
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The concept of poetics has different dimensions, part of which is related to the creative achievement, and part is related to the critical perspective. The task of this research

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Agitation Negative Social Behaviours in the Talk Shows of the (NRT) Satellite Channel: Research extracted from a master's thesis
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This research asks what are negative social behaviours in the Kurdistan Region of Iraq (KRI) raised by the talk shows on the (NRT) channel? Furthermore, it aims to identify the most significant themes addressed by talk shows on the (NRT) channel regarding negative social behaviours in the KRI by using the content analysis approach through non-random purposive sampling to understand the dialogue contents that dealt with this subject. This study has reached a set of results: through its talk shows, the (NRT) channel attempts to create a media vision about the spread of negative social behaviours in the KRI and stand up to the dangers associated with these behaviours. At the same time, those programs tried to marginalize the behaviours that

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Medical service quality, Dimensions the quality of service, satisfaction with medical service
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 the Objective of  study is  to measure the quality of medical service level,  in the  Iraq public hospitals ,presented by  special words ,private hospitals, and compare between them, by knowing the level of recipients satisfaction  of medical service for all dimensions of quality service, and then measuring satisfaction with the quality of medical service as a whole for both of them, which have been prepared in questionnaire form, included two main directions, first to determine the level of satisfaction when, recipients of medical service is not dimensions quality of service in accordance with the Scale Servqual by (Parasurman et .al 1988), consisting of five di

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of practices by the Managing of human resources on effectiveness of organizational crisis Management Described and analysis research for ministry of Iraqi interior
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The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

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