Preferred Language
Articles
/
jeasiq-721
Problematic of Public Budgeting Under Iraqi Legislation
...Show More Authors

 

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jul 30 2025
Journal Name
Technical University Of Munich
Conditions for Applying Public Private Partnership PPP in Iraq Infrastructure Projects Successfully
...Show More Authors

Public private partnership PPP is a method to procure public projects in order to achieve additional value for money in terms of efficiency and quality of services. This thesis studies the concepts of PPP, advantages and disadvantages of PPP. In addition, current Iraq infrastructure projects situations and needs, as well as, some aspects relating to the Iraq’s construction market, legal and contract systems were discussed. A financial model was carried out and applied to a real-life case study project. Finally, a survey targeted researchers; public and private- sectors were applied.

View Publication
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The variation of the Firm’s value considering the relationship between the financial structure and earnings per share
...Show More Authors

 

The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the net profitability of total investments using a constructed mathematical model: An applied research at Iraqi Middle East Bank for investment for the financial years 2008-2010
...Show More Authors

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Reality and constraints of the use of computers in public schools in the governorate of Ma'an From the standpoint of teachers
...Show More Authors

 This study aims to recognize the process of using computer in    publicschools in Ma`an governorate in terms of hardware, capabilities, and teachers usage. It also aims to identify the most important obstacles those schools face from a teachers perspective.

            The study sample consists of (150) teachers from different disciplines. The researcher prepared two questionnaires related to the research pivotal, then presented to a group of arbitrators to be used in this final form. The data was analyzed statistically and the study concluded that there is a shortage in the computer services provided to teachers, and there is a w

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Inclusive leadership in the General Secretariat for the Council of Ministers - An analytical research
...Show More Authors

The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax: بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات
...Show More Authors

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

... Show More
View Publication Preview PDF
Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
...Show More Authors

Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

... Show More
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Design of Immersion Electrostatic LensOperated under Zero Magnification Condition
...Show More Authors

The inverse problem is important method in the design of electrostatic lenses which is used in this work, with new technique by suggesting an axial electrostatic potential distribution using polynomial functions of the third order. The paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested potential function.In this work design of immersion electrostatic lens operated under zero magnification condition. The electrode shape of sthe electrostatic lens was the dermined from the solution of laplace equation and plotted in two deimensions . The results showed low values of spherical and chromatic aberrations , which are considered as good criteria for good desigh.

View Publication Preview PDF
Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Al-nahrain Journal For Engineering Sciences
Performance Analysis of FSO under Turbulent Channel Using OSTBC
...Show More Authors

Free Space Optics (FSO) plays a vital role in modern wireless communications due to its advantages over fiber optics and RF techniques where a transmission of huge bandwidth and access to remote places become possible. The specific aim of this research is to analyze the Bit-Error Rate (BER) for FSO communication system when the signal is sent the over medium of turbulence channel, where the fading channel is described by the Gamma-Gamma model. The signal quality is improved by using Optical Space-Time Block- Code (OSTBC) and then the BER will be reduced. Optical 2×2 Alamouti scheme required 14 dB bit energy to noise ratio (Eb/N0) at 10-5 bit error rate (BER) which gives 3.5 dB gain as compared to no diversity scheme. Th

... Show More
View Publication
Crossref
Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
...Show More Authors

Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref