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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
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Public sector in Iraq Transition and partnership with the private sector
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  The role of the public sector- Investment customizations-  economic embargo -  The role of the private sector - Coexistence between the public and private sectors -   Ratio of growth

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Marketing mix and its role in promoting the status of insurance companies in the customers mind: Exploratory comparative research between the Iraq public insurance company and the private insurance company
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The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

       &nbs

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Intellectual Reflections of the Cubical Arts on the Iraqi Contemporary Pottery Art: أحمد جعفر حسين
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The current study discusses one of the most important modern schools in art, and it studies its impact on contemporary Iraqi art, particularly in the art of pottery because of its association to the utilitarian function. However, this study demonstrated that pottery is a unique art, which has exceeded the limits of this function. In addition, pottery has a great role in changing the view and understanding of it. Therefore, this art assists in achieving the concepts, philosophies, and values among other fine arts branches.The most prominent issues in this article is dealing with reflections of the cubical arts on the Iraqi contemporary pottery art by through the works of the most prominent contemporary artists such as (Saad Shakir, SHania

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Publication Date
Wed Aug 17 2022
Journal Name
Al–bahith Al–a'alami
Women’s Traits In The Iraqi Satirical Television Show ‘State Of Melon’ A Paper Extracted from A Masters Thesis
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The research aims to know the traits or characteristics of woman in terms of her external
appearance, motives for her behavior, feelings, mood and ability.
It, moreover, seeks woman’s relationship with others as it is presented by the Iraqi
satirical television show “ State of Melon “.
The researcher adopted for that survey approach using the method of content analysis
to study the research sample represented by “ State of Melon “ show which was
exposed through the screen of a group of channels:
“Hona Baghdad Satellite Channel, then Asia Satellite Channel, Dijla Satellite Channel,
and UTV Satellite Channel.”For this, the researcher used Margaret Gallagher’s Model to analyze the image of
woman in

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of external borrowing to bridge the federal budget deficit of the Republic of Iraq
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 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

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Publication Date
Thu Aug 13 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Aspects Affecting the Public Service Motivation: Empirical Study in Some Public Service Organizations in Iraq
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Public service motivation in public service organisations is one of the main problems that many developing countries have begun to experience, including Iraq. The public agenda is increasingly complex with reduced financial resources. In addition, these organisations have increased responsibilities with respect to the achievement of public goals and objectives as they are responsible for providing key services to members of the community (education, health and social work). This research is based on the degree of public service motivation among those working in health education and social work in public organisations, and aims to show the extent of the difference in the public service motivation of these employees according to di

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
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The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accountability measures in enhancing the results of the federal budget in government spending units
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The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the ro

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency of public investment spending and its impact on economic growth in Iraq For the period 2003- 2013
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Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Financial adjustment for the trend of financial policy of the Iraqi cooperative agricultural bank – during the period (1992-2015).
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Abstract

Financing is one of the important pillars for activating and activating the agricultural sector, through which we can see an agricultural project on the ground. However, supplying the agricultural sector with financial resources requires a credit policy that is capable of making the right financing decision, because the financial resources are limited. The credit policy, and the financing decision, must be the best use not only to provide the necessary money, but to work to provide everything that would develop and activate the agricultural sector.

The transformation of the Agricultural Cooperative Bank of Iraq from specialized banking to the overall would lead to a decrease in the volume

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