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The role of Open Budget in achieving of the transparency and responsibility and Reflect it on the administrative and financial corruption
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Abstract

The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.

In order to achieve the objectives of the research aims, we make questionnaire to see academic accounting and auditing professors and specialists' opinions. The questionnaire is Divided into three axes including twenty-one questions.

We Conclusions the following:  the government should use the open budget method to enhance the transparency and questionings to reduce the administrative and financial corruption by allowing different users watching the accounting information and the ways of spending the public funds.

We have reached to a set of recommendations; the government should use the Open Budget method because it contributes to the reduction of administrative and financial corruption by allowing all users of accounting information watching the spent public funds which leads to enhance the transparency and accountability contributions in order to reduce the administrative and financial corruption.

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Monitoring Pollution and the Trend of Air Quality in Brick Factories in the Nahrawan Region and its Impact on Baghdad, Using Remote Sensing Data
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One of the most significant environmental issues facing the planet today is air pollution. Due to development in industry and population density, air pollution has lately gotten worse. Like many developing nations, Iraq suffers from air pollution, particularly in its urban areas with heavy industry. Our research was carried out in Baghdad's Al-Nahrawan neighbourhood. Recently, ground surveys and remote sensing were used to study the monitoring of air pollution. In order to extract different gaseous and particle data, Earth Data source, Google Earth Engine (GEE), and Geographic Information Systems (GIS) software were all employed. The findings demonstrated that there is a significant positive connection between data collected by ground-ba

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
American hegemony over the Persian Gulf oil After the 1991 Gulf War and the Gulf War III in 2003
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Since the end of World War II, the United States of America began to look at the Gulf States and Iraq due to the possession of huge quantities of oil, after taking the American oil depletion in order to tighten control over the oil of these countries, has pursued various means, political and military, in the framework of its strategy So that it could achieve this control, which focused on control of production and prices, for the conviction that those who control oil impose control over the political decision of the countries of the world.

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
On The Convergence Speediness of K * and D-Iterations
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Abstract<p>In this article, we introduced a new concept of mappings called δZA - Quasi contractive mapping and we study the K*- iteration process for approximation of fixed points, and we proved that this iteration process is faster than the existing leading iteration processes like Noor iteration process, CR -iteration process, SP and Karahan Two- step iteration process for 𝛿𝒵𝒜 − quasi contraction mappings. We supported our analytic proof by a numerical example.</p>
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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Effect of Political Factors on the Performance of Specialized Journalists in Iraqi Electronic Journalism
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This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Study the Effect of Ceramic Coating on the Performance and Emissions of Diesel Engine
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In this study, the effect of ceramic coating on the performance and gases emission on diesel engine was investigated. A four-stroke, direct injected, single cylinder, diesel engine was tested at constant speed and at different load conditions without coating. Then, the inlet and exhaust valves faces were coated by about 500µm with ceramic materials. Ceramic layers were made of YttriaStabilized Zirconia (YSZ), and NiCrAl as a bond coat. The coating technique adapted in this work is the flame spray method. The engine with valves ceramiccoated research was tested for the same operation conditions of the engine (without coating). The results indicate a reduction in both fuel consumption by about 7.6% and particulate emissions by about (13

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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
The effect of Titanium dioxide on the tensile properties of Polycarbonate and Polystyrene Polymers
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This research study the effect of Titanium dioxide on the tensile properties of
Polystyrene (PS) and Polycarbonate (PC) polymers. The stress – strain curve for pure PS
and pure PC, shows that Young modulus for PS is higher than Young modulus for PC,
because PS have higher ultimate strength than PC.
The addition of TiO2 to PS and PC will reduce the Young modulus and ultimate stress,
because the TiO2 particles will reduces or freeze the orientation of these molecular chain
and reduced the toughness of PC, while when the TiO2 were added to PS, the value of
toughness will be stabilized because TiO2 particles make these chains interlocked and the
mobility of the chains will be restrict.

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Publication Date
Sat Mar 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Annealing on The Structural and Optical Properties of SnS Thin Films
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 Thin  films   of  pure   tin mono-sulfide  SnS with thicknesses of   (0.85) μm  were prepared by chemical spray  pyrolysis  technique  and  annealed for  two  hours with 673K.The effect of annealing on structural and optical properties for films prepared was  studied.  X-Ray   diffraction  analysis  showed   the  polycrystalline  with   orthorhombic structure.  It was  found  that   annealing process increased the intensity of diffraction peaks. Optical   properties  of  all  samples  were studied by  recording  the  absorption  and  transmission &nbsp

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Publication Date
Thu Oct 12 1995
Journal Name
International Journal Of Environmental Studies
ON THE SPATIAL AND SEASONAL VARIATIONS OF HEAVY METALS OF THE RAZZAZAH LAKE, IRAQ
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Five heavy metals, namely Cd, Cu, Fe, Mn, and Pb in the surface water and through the water column were studied at 10 selected stations in the Razzazah lake and Karbala drainage canal for the period between November 1990 to October 1991*. pH and total hardness were also measured. Lead was found to be the highest in concentration as overall average values, followed by an manganese, iron, copper then cadmium at the surface as well as along the water column. All the studied metals were below or close to the maximum allowed limits of Iraqi standards for inland water. The spatial and seasonal variations were discussed.

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Publication Date
Thu Sep 07 2023
Journal Name
Journal Of Higher Education Theory And Practice
THE CONCEPTUAL FRAMEWORK OF THE CULTURE OF PEACE AND ITS IMPLICATIONS ON SUSTAINABLE DEVELOPMENT
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The issue of peace, renunciation of violence, and acceptance of the other is one of the vital issues that rose to the top of the list of priorities at the end of the last century and the beginning of the new millennium of the conscience of the Iraqi people by spreading the culture of peace. In this context, we seek during this research to identify the concept of the culture of peace and its impact on sustainable development, and to draw a set of results and suggestions to consolidate this culture in our Iraqi society as an obligation of sustainable development.

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The influence of temperature and size on the absorption coefficient of CdSe quantum dots
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Abstract<p>Because of Cadmium selenide quantum dots (CdSe quantum dots) has a tuning energy gap in the visible light range, therefore; it is provided a simple theoretical model for the absorption coefficient of CdSe quantum dots, where the absorption coefficient determines the extent to which the light of a material can penetrate a specific wavelength before it is absorbed. CdSe quantum dots have an energy gap can be controlled through two effects: the temperature and the dot size of them. It is found that; there is an absorption threshold for each directed wavelength, where CdSe quantum dots begin to absorb the visible spectrum at a size of 1.4 nm at room temperature for a directed wavelength 3</p> ... Show More
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