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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 Jun 14 2023
Journal Name
Al-academy
fashion and Contrasting in the contemporary Iraqi theater show
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Since its inception, the theatrical performance has been based on the principle of permanence, continuity, renewal and innovation in the structure of its visual elements. These innovations and the effectiveness of continuity cannot be achieved without searching for everything that is new and different at the level (form and content) in order to create an image with innovative and effective features in the theatrical discourse, and from Among the elements of the theatrical performance (theatrical costumes) that have been subject to variation since the beginning of the theater until now, and for this purpose, the current research was conducted with the question of the research problem: What are the variations of costumes in the contemporar

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Aesthetic references for reductive forms in contemporary Iraqi sculpture
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Reduction has been linked visually in art since man began making functional and aesthetic forms, and this beginning can be identified with cave paintings. Reduction is one of the clearest indications of intellectual presence in aesthetic experience. Modernism was greatly supported by the great transformations that the intellectual movement witnessed in the world in general and in Europe in particular. There, and their transfer of European artistic experiences, and the reflection of this influence in their aesthetic sculptures, and for this reason the researchers find that the study of the aesthetic references of the reductive forms in the Iraqi sculptural experience represents a great importance in the study of the history of contemporar

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Instigation in the Iraqi theatrical discourse: حسين رضا حسين
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The first chapter included the frame approach on research in which we discuss instigation in Iraqi drama as it as an active sign to enrich the structure of the speech so the researcher limits the problem of his research which is to follow the important of instigation in the Iraqi theatrical discourse. this chapter also contains the important of the research and its aim and limits. And reflected the importance of research in approaching the concept of instigation and effectiveness within the paths of the Iraqi, theatrical discourse.The 2nd chapter included the two sections and reviewed in the first section manifestations of incitement in the global theatrical discourse. the 2rd studied instigation in the Arab theatrical discourse. The 3rd

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use sensitivity analysis in evaluating projects Investment under the conditions of risk and uncertainty Case study of glass bottles project in Anbar province
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This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the structure of salaries of public sector workers for strategic planning purposes An analytical study in the general body of groundwater
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The research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, p

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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Satirical Television Programs and Their Impact on the Image of Iraqi Politicians
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This research delves into the role of satirical television programs in shaping the image of Iraqi politicians. The research problem is summarized in the main question: How does satire featured in television programs influence the portrayal of Iraqi politicians? This research adopts a descriptive approach and employs a survey methodology. The primary data collection tool is a questionnaire, complemented by observation and measurement techniques. The study draws upon the framework of cultural cultivation theory as a guiding theoretical foundation. A total of 430 questionnaires were disseminated among respondents who regularly watch satirical programs, selected through a multi-stage random sampling procedure.
Th

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the reality of the Iraqi market for securities in light of financial globalization
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The Iraqi market for securities in light of financial globalization faces real challenges at the local and international levels, which were reflected in their shadows on the overall economic reality, which imposed the necessity of making fundamental changes in terms of form and content, and from here stems the research problem in the ability of the Iraqi stock market to adapt to the transformations Financial imposed by financial globalization in light of the weakness of the economic structure and its position in the global economy. The research starts from the hypothesis that the Iraqi market for securities in light of financial globalization has an important and significant role in the economic field, through its role in stimula

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
USING SENSITIVITY ANALYSIS IN DETERMINING THE OPTIMAL&EFFICIENT PRODUCTION PLANS IN GREENHOUSES IN ASSOCIATION OF AL-WATAN UNDER CONDITION OF RISK &UNCERTAINTY
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 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The impact of organizational learning in building intellectual capital in public organizations: comparative research between the universities of Baghdad and al-Mustansiriya
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   Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Digital public relations and its role in prioritizing the masses: An analytical study of the United Nations website : (A paper extracted from a PhD dissertation)
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This paper aims to identify how the United Nations works through its website in prioritizing audiences towards international issues، by identifying the digital PR mechanisms used in digital PR contents in prioritizing audiences towards the international issues they deal with. To achieve the objectives of this paper, the researcher used the survey method and content analysis tool with a view to identifying the ranking of international issues on the website of health، peace and security، humanitarian assistance، human rights، women، migrants، refugees and displaced persons، economic development، United Nations affairs، culture and education، environment and climate، sustainable development, and law and crime prevention. One of

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