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The Role of Supreme Fedral court in the Rationalization of lraq Parliamentary System According to the Coustitution of the Republic of Iraq 2005
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      تعد تقنية العقلنة ([i]) تقنية تطويرية للنظام البرلماني تعمل على معالجة الانحرافات التي يمكن ان تحدث لهذا النظام سواء بفعل النظرية او نتيجة للممارسة السياسية، ولعل اول من تحدث بموضوع (البرلمانية المعقلنة) الفقيه الدستوري الروسي الاصل (بوريس ميركن) في فترة مابين الحربين العالميتين (الاولى والثانية) واراد بها تقوية مركز الحكومة لمواجهة البرلمان، وقد اخذ بها واضعوا القانون الاساسي الالماني 1949، فاشترطوا ان يكون حجب الثقة من الحكومة حجبا بناءً على الرغم من اسبقية المشرع الدستوري الالماني في عقلنة برلمانيته الا ان وضوح وبروز هذه التقنية كان على يد المشرع الدستوري الفرنسي في دستور ديغول 1958، وقد جعل المشرع الدستوري الفرنسي منها تقنية لتحجيم البرلمان تشريعيا ورقابيا في مقابل توسيع الاختصاص التشريعي للحكومة وتعزيز مركز رئيس الدولة وجعله حاكما وحكما بين السلطات، لصرامة العقلنة الديغولية فقد ظهرت في فرنسا اتجاهات تتبنى اطروحة الجمهورية السادسة المناهضة لجمهورية الجنرال الخامسة، وقد سعى المجلس الدستوري من جانبه الى التخفيف من شدة العقلنة البرلمانية، فقد ذهب في العديد من قراراته الى توسيع الاختصاص التشريعي للبرلمان، وذلك من خلال تفسير المادة (34) من الدستور تفسيرا واسعا.

[i]  يعرف بعض الفقه العقلنة البرلمانية، بأنها تعني إعتماد مؤسسات دستورية وتوزيع الصلاحيات فيما بينها وتنظيم العلاقات القائمة بين هذه المؤسسات بما يؤدي الى أنتظام عمل المؤسسات الدستورية واستقرارها وفاعليتها، والحيلولة دون تعرضها لحالة شلل او جمود. انظر الى: د. عصام سليمان، الانظمة البرلمانية بين النظرية والتطبيق، منشورات الحلبي الحقوقية، ط1، 2010، ص 117.

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Development and democracy in the Republic of Korea study in dialectic relationship
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After its 35-year occupation of Japan and the US occupation, Korea has set its sights on a long-term goal of building its country and establishing its foundations, unobtrusive and unchecked by the problems and wars that have stood in the way of its goal, surpassing all odds and achieving the best results. The most powerful Asian and global economies, which gained the respect of the world and its appreciation of the experience has become referred to as boys

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE IRAQI MEDIA FROM APRIL 2003 TO APRIL 2005
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After the fall of the Iraqi regime in the 9th of April 2003, and after the disintegration of the country, political and party political chaos that had never been witnessed before, has now taken over. In the past 2 years, the American military forces had a primary role in spreading this chaos and disorder by applying a set of wrong measures and policies. This chaos that is still affecting the iraqi people was completely ignored by the USA even 2 years after the occupation, no serious steps have been taken in order to bring back order and security, on the other hand, most of the government institutions and its forces were disintegrated, along with the decision made by Paul Bremer of dismissing all the iraqi journals and the workers of the

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Treasury bills to the most important monetary variables in Iraq for the period 1990 – 2013
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The treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of  the central baalpennek  [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003.                      &nbs

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Typical Federal Budget According to the budget performance
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The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

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Publication Date
Mon Oct 28 2019
Journal Name
Journal Of Legal Sciences
The ICC and Situation in Iraq
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يتناول البحث الموقف في العراق، وما يتصل بذلك من جرائم دولية مرتكبة

في الأقليم العراقي، ومدى أختصاص المحاكم العراقية الوطنية بنظر تلك الجرائم

ومحاسبة المسؤولين عنها، وبيان أختصاص المحكمة الجنائية الدولية، والدور

الذي يمكن أن تضطلع به في سبيل تحقيق العدالة.

تسلم مكتب المدعي العام ماينيف عن ) 404 ( جهات اتصال تخص الوضع

في العراق وهذه الشكاوى وردت من مواطنين ومنظمات تعبر عن قلقهم حيال

ا

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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
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS: THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS
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ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
)) Evaluate the qualifying of the auditor in Iraq in accordance with international requirements ((
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Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
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The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
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  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

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