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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
Trends In Iraqi Oil Revenues After 2003 Under The Effect Of World Oil Prices Fluctuation
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Characterized Iraq, being one of the oldest countries where oil was discovered in the Middle East since 1927, and possess a vast oil reserves. In addition, the production and marketing of Iraqi oil continued since 1934 and until the present time. Over the past eight decades, the range of economic benefit of the financial Iraq’s oil resources varied according to the applicable forms of investments in the oil sector in Iraq.

This research included a study

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Publication Date
Tue Apr 08 2025
Journal Name
Al–bahith Al–a'alami
INDICATEURS OF THE EXCELLENT PUBLIC RELATION PRACTICE
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« This paper presents the indicators of the development of excellent public relations in the institutions of higher education that are possible for three contextual variables: institutional, professional, professional, and effective communication. Therefore, the study used six indicators to measure the excellent public relations in institutions of higher education and scientific research. These indicators are based on the theory of excellence in public relations . Research Objectives: The aim of the research paper is to uncover the institutional, professional, and professional indicators of effective communication of excellent public relations in higher education institutions. Resea

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Bourgeois ascendancy under Fatimids
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The bourgeoisie groups derived great advantages from the system upon which the Fatimids built up their Regime out the land-tax and other taxes against a fixed sum . The surpulus revenue was the prophet of the farmers . A striking feature of the Fatimid was freedom of enterprise .All sectors of economic life were free-crafts , industry and trade . The government interfered in the trade in victuals only so far to in order to guarantee the supply of wheat to the big towns
The Egyptian Bourgeoisie enjoyed also the great prosperity which was produced among other reasons by the inflationary system of Fatimid economy .
The maintenance of gold dinar being almost pure and of full weight was only possible because Egypt steadily received cons

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
PUBLIC RELATIONS ACTIVITY IN THE FOUNDATION OF TECHNICAL EDUCATION
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Public relations have become vital functions in modern institutions in the complex business world. They play an important role in facilitating the process of communication between the institution and its audiences and achieve mutual understanding between the parties as public relations play this important role based on research and analysis, policy formulation and programming programs and communication with the public.

The significance of this research comes from the challenges faced by public relations in state institutions. Misunderstandings and ambiguities still plague most workers in this field, especially in defining the concept, objectives and basic functions of public rela

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The Role of Public Relations in Promoting Tourism from the Public Relations officers’ Point of View in Palestinian Travel and Tourism Companies in Gaza
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The aim of the research is to identify the role of public relations in promoting tourism by the Palestinian tourism and travel companies in Gaza from the public relations officer’s point of view in those companies.
The researcher used the descriptive analytical method as the most appropriate for such studies and implemented the questionnaire as a tool to obtain the required data from the respondents.
The Researcher reached several conclusions:
1- There is a low percentage of women working in the field of public relations in Palestinian tourism establishments in the Gaza Strip, where the percentage did not exceed 5%.
2- The interpersonal communication counted as one of the elements of integra

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Developing the investment budgeting through evaluation of investment projects
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The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future p

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Woman Under Virtual Reality Environment
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Virtual reality technology is the science of the embodiment of things and move spontaneously among non-real from one place to another with the full sense of the form, touch, sound, enables the user tried out and deal with it, like a real natural world and open up new worlds for human ambitious to let him overlooks the supposed world. Internet has become part of our daily lives, especially with the presence of mobile devices; that revolutionized the world of social networking. Access to information and build relationships change in the era of digital technology. The woman is not in isolation from this era; she found to herself a wide area for the production of ideas.
When we talk about woman in the modern means of communication, this a

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
“The impact of using the of the Government Finance Statistics Manual (GFSM) on The General Budget in Iraq”
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This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

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Publication Date
Tue Apr 08 2025
Journal Name
Al–bahith Al–a'alami
PUBLIC RELATIONS AN ATTEMPT TO BUILD A DEFINITION
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This research deals with the most famous existing definitions of public relations, in an attempt to achieve a definition that will be added to the other existing and widespread definitions, especially that big developments have taken place in the concept of public relations and their idiomatic use.

In addition, many definitions of public relations have been restricted to some limited descriptions, therefore many of the descriptions given to the public relations are basically definitions as well as characteristics of the public relations.

This research aims at setting and formulating the definitions of public relations, it also deals with its credibility in achieving its significance in order to reach a new definition that

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Publication Date
Tue Apr 08 2025
Journal Name
Al–bahith Al–a'alami
Methods and Means of public relation in dealing with Bureaucracy
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The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

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