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 the requirements of (GFSM) on an accrual basis the adoption of GFSM contributes to the development of accounting principles and policies and helps to provide a lot of information that meets the requirements of financial management in general and government accounting systems in particular for the management and optimal utilization of government resources, one of the most important recommendations is to adapt the Iraqi government accounting system and the current financial and accounting manual with (GFSM) in line with the requirements of the economic and political environment in Iraq to work on the adoption of (GFSM) in terms of the accounting principles, procedures and accounting policies adopted by it, taking into account the specific circumstances of the Iraqi environment, and working towards the adoption of the budget of programs and performance instead of the current traditional budget and provide information on the state programs and results of its activities and the transition to planning the general budget in the medium term to provide an opportunity to comply with the basis of accrual accounting, as well as the development of the government accounting guide currently supported with (GFSM) encodings and patches.
Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a number of academics professionals experts, in addition to financial analysts and have concluded a set of conclusions , the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve
... Show MoreNumerical and linguistic methods were varied in interpretation unless they were in accordance with the grammar
Texts of speech, and this was one of the methods used by linguists and linguists as well
What they call them (the opposite is the opposite), and this is what the word "pregnancy"
Is a synonym for the term "interpretation." This term was often used for syntax
The physical and linguistic cause when an act exceeds the character in which it is known to be infringed, or when
The use of a tool with a little use of it, especially by scientists who knew about it
Pay attention to grammatical errors. The Arabs may have uttered the word and wanted to denounce it
He went even further when the eraser carried away his abr
ان استعمال الاساليب والنظريات العلمية الحديثة في عمل العلاقات العامة من شأنه ان يجعل عمل ادارات العلاقات العامة نافعاً ومؤثراً نافعاً للمؤسسة ومؤثراً في جمهورها ومحيطها الخارجي وكلما اتسع نشاط المؤسسة وكبر حجمها وامتدت الرقعة الجغرافية التي تنتشر عليها تشكيلات المؤسسة وفروعها كلما كبرت وكثرت التحديات والتهديدات التي تواجه المؤسسة ونشاطها وبذلك تكون الحاجة ماسة الى وجود ادارات متخصصة بالعلاقات العامة تس
... Show MoreIn this study, the results of the uranium concentrations and specific activity in 10 rice samples are described using a solid-state track detector (CR-39). Samples were collected from various local Iraqi markets with different origins (Iraq, India, America, and Thailand). Our findings found that the results of uranium concentration in all studied samples are ranging from (0.55 ± 0.28 to 1.74 ± 0.31) ppm with a weighted average of (1.24 ± 0.99) ppm. Also, results demonstrate that the specific activity values of the studied samples swing between values of (6.88 ± 3.52 and 21.49 ± 3.85) Bq/Kg. The obtained results of the studied rice samples are indicated that it is less than the acceptable limit of those studies established by ma
... Show MoreIn the present study ten samples of bottled water from Baghdad conservative were taken to measure the concentration of radon gas by using nuclear track detector LR-115.The result obtained are varying from(0.033)to(0.007)pCi.l-1and these values are very low than the allowed limits (5) pCi.l-1, and specific activity from bottled water has been calculated which was vary from (0.00027)to(0.00126) Bq.l-1 and these values are very low than allowed limits (0.0123) Bq.l-1 that mean the bottled water was treated with good treatment to decrease the side effect of radon
Abstract
The aim of the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence of internal auditors in support the performance of internal audit process ? How are employ these dimensions i
... Show MoreThis research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office, in light of it, it has design world evaluation list, and a sample was chosen from the nursing personnel in given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via actual checking and personal interviews, a number of statistical means were used to manipulate t
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Economic intelligence represents a modern field of knowledge that has been and is still the focus of many studies and research, including this research that deals with economic intelligence and its role in strengthening Iraqi national security - an analytical study. Economic development and economic development without security, and in a situation such as that of Iraq, which is still suffering from conflicts, conflicts and the effects of wars, as well as the unstable conditions in its regional environment, the directions of that relationship cannot be determined except through the availability of accurate information, indicators, full knowledge of reality and the pos
... Show MoreForm of investment in infrastructure important factor to drive economic growth in any country, with the dwindling ability of governments to provide the necessary funds for such investments, emerged as a rising trend for private sector involvement in public projects and infrastructure, and one of these trends is the build-operate-transfer system (BOT), which commonly used in various developed and developing countries as one of the tools used in the implementation of these investments, as the private sector under this system design, finance, build and operate the project, and are re-administration of the state after a certain period under a contractual agreement between the parties of the contract. As this system provides majo
... Show MoreA reduplicative word is an important phenomenon in all language studies because it reflects many functions in language communication such as plurality, emphasis, contrast, imitation. The various instances of reduplicative words in a particular language reflect the richness and uniqueness of that language. Moreover, such variation gives insights into both culture and thought. A reduplicative word is a linguistic phenomenon found in the syntactic, morphological, phonological and semantic levels. The current study aims at investigating the illocutionary force of English reduplicative words in some selected English colloquial utterances. To achieve this aim, an analytical -pragmatic approach has been used by adopting Searle’s (1979)
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