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Public budget System repair Targets Prepared Public Budget
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Require senior management of the state when developing the strategy the general budget to the clarity of the reasons that are based upon the ministries in the preparation of estimates of expenditure for the next year to justify the spending, and in the absence of targets, the ministry or government unit would not be in front, but be guided by the size of expenditure for the last year in addition to the percentage of represented an increase of appropriations required for the next year in light of the fiscal policy of the state, so the requested increase in appropriations to meet the desired increase in some of its activities and to meet the increase in salaries and prices. So must be available to the Ministry of criteria that could be relied upon to determine the estimated increase in spending as a result of the projected increase in some activities.

It is clear from this that the budget is the outcome of the economic studies of past and under which approval of long-term plan in the light of national objectives needs to be done by the ministries and mean that the budget estimates are derived from data flow from the higher managerial levels and in contrast to the traditional method where the starting estimate budget levels administrative world, then ascend to the levels of the Supreme Administrative Moreover, the programming goals made the programs a central part of the assessment and trade-offs and decision-making regardless of the management levels that are interested in the implementation of the program has been created this way the opportunity to connect the inputs (costs) and outputs (achievements or benefits) for each the program.

Supports the proposed model for this system in achieving the goals of government programs to link the state and assess their contribution to the level of macroeconomic and social components of a number of basic requirements which are marginal to the success of this system. And summed up the basic components of this system as follows:

  1. Formulation of goals and sub-quantitatively and qualitatively and temporally.
    2. Responsibilities for planning and Implementation and taking control.
    3. Develop standard benchmarks to achieve goals.
  2. Calendar periodic performance.

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Developmental Leadership on Adaptive Performance- Analytical Research General Directorates of Education in Baghdad province
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The research aims to reveal the impact of developmental leadership in its dimensions (ideal model, interest in employees, inspiration and motivation) as an independent variable in achieving adaptive performance in its dimensions (Creative problem solving, learning and motivation, Training efforts, adaptability, work stress management, dealing with crises and emergencies) as a dependent variable, and the research aims to enhance the quality of developmental leadership in the research sample through this leadership style, which is a modern style and is still under research and study with a focus on the benefit of adaptive performance From a psychological and organizational research sample consisting of (106) respondents from the middle adm

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the efficiency of the Economic performance of the general company for Vegetable oil Industry for the period (2003-2007)
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The State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Media in Developing the Tax Awareness of the Iraqi Citizen: Applied Study in the General Commission for Taxes
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 Interested in many scholars and reseachers  the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them  in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
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The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable leadership and its impact on organizational happiness Analytical research in the General Tourism Authority in Baghdad
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      The current research aims to test the relationship of the impact of sustainable leadership as an independent variable in organizational happiness as a dependent variable, in the departments and divisions of the Tourism Authority, to come up with a set of recommendations that contribute to raising the level of organizational happiness in the authority. And based on the importance of the research topic in the General Authority, and the prominent role that this body plays in society, the researcher adopted the descriptive and analytical approach in carrying out this research, by collecting data from the departments and divisions staff of (160) respondents in an exclusively comprehensive

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Publication Date
Sat Jul 01 2023
Journal Name
مجلة دراسات محاسبية ومالية
تكنولوجيا التحول الرقمي في الخدمة التأمينية في شركة التامين الوطنية وشركة التأمين العراقية العامة
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هدف هذا البحث الى التعرف على أثر فاعلية تكنولوجيا التحول الرقمي في تحسين كفاءة الخدمة التأمينية في شركات التأمين العامة في العراق من خالل تكنولوجيا التحول الرقمي في العملية التأمينية "الترويج لمنتج التأمين,تقديم طلب التأمين,االكتتاب ,تسوية الخسائر" ولتحقيق هذا الهدف تم تصميم استمارة استقصاء وزعت في المجتمع المبحوث والتي تمثل متخذي القرار في الشركات المبحوثة قيد البحث وكان من اهم نتائج البحث وجود عالقة بين ا

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Publication Date
Fri Jan 01 2021
Journal Name
مجلة الدنانير
تأثير بناء المقدرات الجوهرية في إدارة الإيرادات الضريبية/ بحث تحليلي في الهيئة العامة للضرائب
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هدف البحث الى بيان تأثير بناء المقدرات الجوهرية المتمثل ابعادها بـ (التعلم التنظيمي ، المرونة الاستراتيجية ، المقدرات التكنولوجية، رأس المال البشري) في ادارة الايرادات الضريبية المتمثلة ابعادها بـ (فاعلية الادارة الضريبية ، الكفاءة في العمل ، التشريعات الضريبية) وتم اعتماد الاستبانة كأداة رئيسة في جمع البيانات والمعلومات من العينة البالغ عددها (35) مبحوثاً ممن هم بموقع (مدير قسم ، وكيل مدير قسم، مسؤول شعبة) ف

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Organizational Change in the Development of the Insurance Service: (applied study in The National Insurance Company)
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تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

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Publication Date
Sat Jul 01 2023
Journal Name
مجلة الادارة والاقتصاد
اثر ممارسات القيادة الالكترونية في الجاهزية التنظيمية بحث ميداني في الشركة العامة للمنتوجات الغذائي
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of risk selection policy for life insurance on the prodectivity of iraqi insurance company
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The life insurance companies need a sound system to use it in selecting Insurable risks so they can avoid or reduce possible losses that may be insured to a minimum levels , But the application within IRAQI INSURANCE  COMPANY reflects that it still depends on a traditional ways in the procedures used to select that risks .

                 This  research represents an attempt to put acceptable suggestions about developing a system for selecting insurable risks which used now by iraqi insurance company by recognizing the risks of life insurance , determining kinds of risks which can difined as normal and upnormal risks , rectification of the

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