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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
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
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     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

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Publication Date
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Schools' Leaders in Developing the 21th Century Skills of Teachers of Al-Ardha Governorate
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Abstract

The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Leadership crisis and environmental pressures A Survey of the views of a sample of administrative leaders at Mosul University and the North technical University
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The administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.

Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?

The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the m

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of determining the economic quantity of the demand in reducing the total costs of inventory A case study in the Institute of Technical Management / Baghdad
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ABSTRACT

The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results  of the research was  the existence of a large difference between the quantity of the economic purchase of ea

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Identify and Diagnose the Causes of Financial Funding using the Root Cause Analysis Technique
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The analysis of the root cause techniques is a reasonable option to be made to assess the root causes of the funding of construction projects. There are a variety of issues related to financing in construction industries in Iraq. The root,cause analysis is the impact of security and social conditions on financial funding. Variety tools of root cause analysis have originated from literature, as common methods for the detection of root causes. The purpose of this study was to identify and diagnose causes that lead to obstruction of financial funding in the construction projects in the republic of Iraq from the contractors' point of view and their interaction with a number of variables. The study diagnosed nine causes of fi

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Six Thinking Hats Strategy on the Development of Essay Writing Skills and Creativity in It among Persian-Speaking Students Who are Studying Arabic Language and Literature At Shiraz University: Literature and Humanities, Shiraz University
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The study aims to investigate the effect of the Six Thinking Hats Strategy on the achievement of essay writing skills among third-year students in Arabic Language and Literature who are Persian speakers enrolled in the course of Essay Writing (III) at Shiraz University for the academic year 2019-2020. The sample of the study consisted of (15) male and female students who were taught according to the pre-posttest, using the quasi-experimental approach. After applying the statistical analysis on the scores of the post-test, the results showed that there are statistically significant differences in the average of students' achievement in the skills of essay writing in terms of using the Six Thinking Hats Strategy. The results also proved th

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Publication Date
Wed May 14 2025
Journal Name
Journal Of Applied Mathematics
Role of Wind and Fear on the Dynamic of a Prey and Two Competing Predators
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An essential tool for studying the web is its ability to show how energy moves through an ecosystem. Understanding and elucidating the relationship between species variety and their placement within the inclusive trophic dynamics is also beneficial. A food web ecological model with prey and two rival predators under fear and wind flow conditions is developed in this article. The boundedness and positivity of the system’s solution are established mathematically. The stability and existence constraints of the system’s equilibria are examined. The proposed system’s persistence limitations are established. Additionally, the bifurcation analysis of every potential equilibrium is examined using the Sotomayor theorem. To describe the

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Role of Total Quality tools to reduce costs and improve quality
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Abstract

The research aims to study the problem of high production costs and low quality and the use of total quality management tools to detect problems of the high cost of failure and low quality products, diagnosis, and developing appropriate solutions.

To achieve the goal, we studied the overall quality tools and its relationship with the costs and the possibility of improving quality through the use of these tools.

Was limited to these tools and study the relation to the reduction of costs and improving quality have been studied serially by the possibility of the reduction.
To achieve the goal, the study of the concept of total quality management

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Publication Date
Sat Mar 30 2024
Journal Name
مجلة نسق
Education Skills and Their Role in the Health and Psychological Development of the Child An Anthropological Study
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The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Achieving the Benefits and Requirements of Integrated Project Delivery Method Using BIM
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Abstract<p>Through the last decade, Integrated Project Delivery (IPD) methodology considers one of the new contractual relations that are also on the way to further integrate the process of combining design and instruction. On the other hand, Building Information Modeling (BIM) made significant advancements in coordinating the planning and construction processes. It is being used more often in conjunction with traditional delivery methods. In this paper, the researcher will present the achievement of IPD methodology by using BIM through applying on the design of the financial commission building in Mayssan Oil Company in Iraq. The building has not been constructed yet and it was designed by usin</p> ... Show More
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