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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
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieve of Marketing Superiority under the adoption of the concept of internal marketing: Applied Research at National Company for Insurance Company.
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The insurance Sector of important vessels saving that work on the accumulation of capitals which contribute to the financing of economic and social development plans of countries, in order to achieve of marketing superiority in presenting the insurance services it would require insurance companies focus their marketing efforts and increased interest in internal customer to recruitment new customers and keep of current customers, so the research aims to release the impact of the dimensions of the internal marketing of (the company's vision, training and development, incentive and, motivation, internal communication) in the dimensions of the marketing superiority (to keep the customer, service quality, customer satisfaction, customer, valu

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Publication Date
Tue Jul 15 2025
Journal Name
Al–bahith Al–a'alami
THE MENTAL PICTURE OF THE HOUSE OF REPRESENTATIVES AMONG THE IRAQI PUBLIC : (SectionII)
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This research is considered as the beginning of other studies about the iraqi the public and their relationship with the various state institutions. Recently, such studies used to be almost non-existent. The main characteristic that distinguishes the scientific studies, is the fact that it involves a specific problem that needs to be studied and analysed from multiple aspects, otherwise the definition of problem identification wouldn’t have been narrowing the topic into what the researcher wants to address, also not what the title is referring to as topics which the researcher doesn’t want to address. The problem in this research resides in the lack of well planned scientific programs that aims at building a positive mental picture a

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The importance of folkloric games in the Iraqi child theatre
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The folkloric games widely considered as expressional forms of nations culture and their environment which can be an important element in Iraqi child theatre shows. For its moral and habits relation to the needs of children which present an effective mean to preserve the true identity of the society character and moral. The research concluded many topics considering the importance of folkloric games in the Iraqi child theatre, the first chapter studied the problem , the necessity , the aim of the research to clarify the importance of folkloric games in Iraqi child theatre, the second chapter is the theoretical part of the research that studied the concept of folkloric games and its implementation in Iraqi child theatre . the third chapte

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Appropriate for Use Under Advanced Manu Facturing Technology: An Application in Baghdad Soft Drinks Company " Private Contribution
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Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological.The research aims to Find the use of advanced manufacturing technologies that lead to customized production and quality appropriate whether they are low quality and low cost or low cost and suitable quality or high quality and high cost to win customer satisfaction.While the important conclusions is that the application of advanced manufacturing technology is not limited to techn

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Organizational citizenship behaviors under theory of servant leadership: A exploratory study in a sample of faculties of the University of Alqadisiya
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This study aimed to identify the role of servant leadership in promoting organizational citizenship behaviors in a sample of faculties of the University of Alqadisiya .It tried to answer several questions represented its problem.

 

 The most important questions are the followings:

1- Is there enough perception among administrative leaders in the aforementioned faculties toward the concept of servant leadership? And under what level?                                    &

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
The Problem of Paradox and its Manifestations: A Study in the Titles of Najm Wali's Novels
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The irony pushes us to inquire about what is in the text of contradiction, irony, suspense, and other acts of paradox, as well as a departure from what is logical, or familiar, that attracts the attention of the addressee, and this is what drives us to introspect the text and interrogate it in order to get to know the intended product of the text or its real or metaphorical intent. On the other hand, the irony is more in the literary text than in the scientific texts. Therefore, critics add the word literature to it in their definition.

 As it is represented by the paradox, we will seek to study the paradox of the title and the problematic that it may pose as the beginning of the text, and i

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Features tendency cosmic in contemporary Iraqi configuration
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The research current ( features tendency cosmic in contemporary Iraqi configuration) attempt to study the dimensions of the conceptual and philosophical foundations upon which the tendency of cosmic within the period that extended its influence beyond the place where I grew up to be circulated concepts in all parts of the world, it is no doubt that the world is now heading to rapprochement after the tremendous developments in the field of communication technology and reflected heavily on identity concepts, privacy, the concept of nation-states ... etc. to become an individual and a large area of access to other cultures, and all that aroused the interest of contemporary Iraqi artist this interest arising from the desire to keep up with d

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reducing activity costs under Resource Consumption Accounting: An Applied Research in the MidlandRefineriesCompany-Al Daura Refine
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The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

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Publication Date
Tue Jul 15 2025
Journal Name
Al–bahith Al–a'alami
Effectiveness of Dialogic Communication in Online Public Relations with an Audience : (Analytical Study of the Websites of Universities in UAE)
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The Study addressed the effectiveness of dialogic communication in online public relations with an audience of higher education institutions in the United Arab Emirates. The study aimed to know about the interest extent of higher education institutions through their websites with the elements of dialogic communication in online public relations to communicate with their audience. The researcher used survey methodology and content Analysis tool as an essential tool for collecting information. Some of the important results of the study are: The websites of higher education institutions in terms of indicators of ease of use; the main links on the websites are clearly available on the opening page, there is a map on the websites, reduce depe

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Publication Date
Tue Apr 19 2022
Journal Name
Ishraqat Tanmawia
The reality of the divorce problem in Iraqi society Reasons, solutions and results
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Praise be to God, who created people from one soul, and made her husband, and prayers and peace be upon His Messenger, Mercy given and the grace given, and on a machine and companions pure. Divorce cases have increased in recent years in a worrying manner, especially since divorce has unforeseen consequences at the individual and social levels. The source of concern stems from the fact that the cohesion and integrity of society starts from a family as it is the cornerstone of the social structure, which is the foundation upon which the large society is based. Marital life may suffer from problems and obstacles that are difficult to solve, so the man presents the divorce of his wife and that the phenomenon of divorce is not a result of it, b

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