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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 Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Проблематика современного значения некоторых устаревших слов The misconception of the modern meaning of some old words
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The dictionary meaning of the word is a linguistic category of the thing in a specific way . it is also a brief description of it .The main function of the concept lies in the total scientific reflection of the things where as the main function of the meaning is a brief reference to a certain content (extralinguistic ) which shows human knowledge .   The meaning is (a storage unit ) of knowledge of the world ,but this does not give the extra linguistic meaning which the old words have . Hence, additional cultural ,ethnic,communicative

and genetic information is needed.

        All the old words which are brought into us

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Building a mathematical model of the transportation problem under the dynamics of demand restrictions with practical application
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Abstract\

In this research we built a mathematical model of the transportation problem  for data of General Company for Grain Under the environment of variable demand ,and situations of incapableness to determining the supply required quantities as a result of economic and commercial reasons, also restrict flow of grain amounts was specified to a known level by the decision makers to ensure that the stock of reserves for emergency situations that face the company from decrease, or non-arrival of the amount of grain to silos , also it took the capabilities of the tanker into consideration and the grain have been restricted to avoid shortages and lack of processing capability, Function has been adopted

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Publication Date
Mon Oct 27 2025
Journal Name
Al–bahith Al–a'alami
The communicative content of "Israeli" popular diplomacy from the perspective of international public relations
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This study deals with the conceptual rooting of the practical relationship between the practice of international public relations and popular diplomacy, as the latter sought - as a legitimate extension of traditional diplomacy - to involve foreign residents in international public relations capable of drawing a positive image of the state among people of other countries, by employing modern communication technology. Especially social media, which led to a shift from old diplomacy to digital public diplomacy. The research paper seeks to analyze the communicative content of the Facebook page (Israel in the Iraqi dialect), which a page is belonging to the "Israeli" Ministry of Foreign Affairs that aims, according to its messages, to encoura

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of TQM in promoting employee loyalty: Search exploratory In AL- Fedaa Public Company
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       The research aims to determine the principles of total quality management (commitment of senior management, product planning, customer satisfaction, process improvement) and its role in promoting employee loyalty through a sample survey of the opinions of managers in public redemption Company. Which amounted to (45) individuals adoption of the questionnaire as a tool head in collecting data and information and their responses were analyzed using several statistical methods, which included (arithmetic mean, standard deviation, correlation coefficient, and the coefficient of simple regression) depending on the program (spss). The research found a group of the most important conclusions from the presence

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The Role of Public Relations Management on the Practices of Green Human Resources Management in Jordanian Private Hospitals in Amman
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The study aimed to identify the role of public relations management in its dimensions (mental image, media, advertising, and the public) on green human resource management practices in Jordanian private hospitals in Amman, and this study relied on the quantitative approach (descriptive and analytical) to test hypotheses. Where the questionnaire was relied upon to collect data and their number was (1771) workers, and the study population consisted of workers in the hospitals that were studied on them and their number was 10 hospitals, where 316 questionnaires were distributed, 300 questionnaires were retrieved, and 16 questionnaires were not valid for analysis. That is, 91.7% of the sample, and the study relied on proportional stratified

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Publication Date
Mon May 20 2019
Journal Name
Journal Of Planner And Development
THE EVALUATION OF PUBLIC SERVICES IN BAQUBAH CITY BY USING REMOTE SENSING & GIS TECHNIQUES
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Baqubah city has grown extremely rapidly. The rate of growth exceeds the growth of services that must grow side by side with the growth of population. There are natural features that affect the growth of Baqubah city such as Dieyala river, Alssariya river, in addition to agricultural areas .All these natural features affect the growth of Baqubah city in the running form being seen . In this research the remote sensing and geographic information system (GIS) techniques are used for monitoring urban expansion and forecasting the probable axes to the growth of the city, and found that the probability of Baqubah growth to east is preferred due to Baqubah growth to the east would never interfere with natural features. Also in this res

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of economic development efforts in the structural imbalances of the Iraqi economy for the period (2007-2018)
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Meaning Surplus in Contemporary Iraqi Sculpture
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The present research is concerned with studying the appearance and essence of meaning in contemporary sculpture by addressing the  problematic how to flow of meaning its multiplicity and the flow of its surplus, resulting from the transformations of the artistic form and the variety  of its methods which results to a new and different strategies in circulation and aesthetic reception to achieve this task, we have relied on models of modern Iraq sculpture, which fit in its form and raw materials with the concept of phenomenon studied. Therefore, the research topic were divided into four axes:- the first axe included an introduction about the subject. The introduction included the problems of research and its importance, aim repr

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Publication Date
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
The role of social networking sites of Iraqi satellite channels in prioritizing the public “Field study for the public of Dhi Qar governorate
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The study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Impact of Elements of the Ancient Iraqi Heritage in the Gallery of the Iraqi Natural History Museum: محمود حسين عبد الرحمن
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  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

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