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Problematic of Public Budgeting Under Iraqi Legislation
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The public budget in Iraq depends on a number of legislations across its fourth stages, starting from preparation to implementation and control; one of these legislations is the amended law of financial management and public Debt. No. (95) In 2004. Accordingly, the public budget cycle faces various failures, some of them resulted from the shortcomings in the legislation depended that effect on the public budget in a way or another; whereas the other failure resulted from no applying the legislation that adversely effect on the public budgeting stages that call for studying them and paying the attention toward them to present the suggestions that contribute in handling and developing public budgeting.

The research has come out with the following recommendations that are:

  • Since (1921) the establishment of Iraq state, the economic and political transformations has played a great role in changing the legislative framework that govern the public budget cycle.
  • There is no legal framework can be depended on in achieving the various stages related to investing budget because the amended law financial management and public Debt. No. (95) In 2004 doesn’t pay sufficient attention for investing budget and for every things related the stages of investing budget cycle unlike the operative budget.
  • The use of items budget style in preparing public budget has caused the absence of objectives based on in process of public budget preparing and approving which is reflected on increasing public expenditures from a year to another, especially the operative ones. This is assured through analyzing the data of federal public budget for the years of 2009 till 2013, that is still without clear specific objectives to be reported and approved during the yearly public budget law; also this is reflected on public budget control which has been ignored through objectives implementation.

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل مؤشرات الأهلية الائتمانية السيادية للاقتصاد العراقي للمدة (2004- 2015)
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The research aims at analyzing the indicators of the sovereign credit of oil and without oil to determine the face of the Iraqi economy from the challenges that would impede the process of growth and economic development for the period (2004-2015).

       the research tries to show some lessons to be learned from those indicators, Many of the most important conclusions, acceptance of the hypothesis of research and the weakness of sovereign credit capacity in Iraq to bear the sovereign debt and its burden and work to achieve sustainable economic and social development "in an economy in which oil is neutralized as a single commodity depends on them to meet the requirements of efficiency and efficiency

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
النشاط الائتماني للمصرف الصناعي العراقي مقارنة بين نشاطيه التخصصي والشامل
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         يواجه المصرف تحولات عديدة أثناء سير عمله ولا سيما قد تحول من مصرف صناعي يسعى الى تحقيق التنمية الصناعية ، من خلال منحه قروض وتسهيلات تنموية وتدعمه الدوله ، الى مصرف شامل يسعى الى تحقيق الربحية في ظل تنويع الأنشطة والخدمات والعمليات الائتمانية.يهدف البحث الى دراسة التحولات التي حدثت في المصرف الصناعي، وتأثير هذا التحول على النشاط الائتماني. وقد استند في ذلك على فرضية رئيسة وهي :-

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
الاختلال الهيكلي للميزان التجاري العراقي للمدة (2014-1994) دراسة تحليلية
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The research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production qual

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of training human resources in the elements of administrative innovation
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The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Achieving an Iraqi model in contemporary fashion design
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The Iraqi outfit is characterized by special features and identity that are closely related to the traditions, customs, religious and social beliefs and other references of the Iraqi environment and its factors affecting the individual and society. Every place in Iraq has its own uniform, which differs in terms of its artistic, aesthetic and functional components from place to place.

The abaya, especially worn by women, is especially distinct in terms of the design of the uniform, the nature of the cloth made of it, as well as the color of the abaya, which is dominated by black in most designs. The Dar Al-Taros Center and Textile Research initiated the construction of theoretical and practical bases in the design of contemporary

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF CORPORATE GOVERNANCE IN PROTECTING INVESTORS' RIGHTS / ANALYTICAL STUDY IN THE IRAQI STOCK EXCHANGE: ROLE OF CORPORATE GOVERNANCE IN PROTECTING INVESTORS' RIGHTS / ANALYTICAL STUDY IN THE IRAQI STOCK EXCHANGE
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The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange
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The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

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Publication Date
Tue Jan 12 2016
Journal Name
International Journal Of Advanced Engineering, Management And Science
Whole body, Arm-Hand Vibration and Performance Drivers Tractors during Conservation Tillage under different Velocity and Soils
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The Experiment was carried out to determine the level vibration transfer in three axes Horizontal X, Lateral Y and Vertical Z direction to seat driver tractor, Vector sum of vibration and Daily Vibration Exposure (8 hours) in seat driver tractor, and vibration in steering wheel tractor, Heart Rate, Systolic and Diastolic blood pressure and temperature were measure to all Drivers before and after used Chisel plow in operation tillage. Statistical analysis system was used, Split-Split Plot Design under Randomized Complete Block Design, Three factors were used in this experiment included Two types of Soil Moist and Dry soil which represented main plot, Three Velocity Tractor was second factor included 1.6,3.5 and 5.4 km/hr and Three Drivers Tr

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental Study for Materials Prosthetic above Knee Socket under Tensile or Fatigue Stress with Varying Temperatures Effect
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The residual limb within the prosthesis, is often subjected to tensile or fatigue stress with varying temperatures. The fatigue stress and temperatures difference which faced by amputee during his daily activities will produces an environmental media for growth of fungi and bacteria in addition to the damage that occurs in the prosthesis which minimizingthe life of the prosthetic limb and causing disconfirm feeling for the amputee.

In this paper, a mechanical and thermal properties of composite materials prosthetic socket made of different lamination for perlon/fiber glass/perlon, are calculated by using tesile test device under varying temperatures ( from 20oC to 60oC), also in this paper a device for measuring rotational bendin

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Publication Date
Tue Jan 22 2019
Journal Name
Horticulturae
Variable Pulsed Irrigation Algorithm (VPIA) to Reduce Runoff Losses under a Low-Pressure Lateral Move Irrigation Machine
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Due to restrictions and limitations on agricultural water worldwide, one of the most effective ways to conserve water in this sector is to reduce the water losses and improve irrigation uniformity. Nowadays, the low-pressure sprinkler has been widely used to replace the high-pressure impact sprinklers in lateral move sprinkler irrigation systems due to its low operating cost and high efficiency. However, the hazard of surface runoff represents the biggest obstacle for low-pressure sprinkler systems. Most researchers have used the pulsing technique to apply variable-rate irrigation to match the crop water needs within a normal application rate that does not produce runoff. This research introduces a variable pulsed irrigation algorit

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