It is recognized, that the constitutional text is the binding rule for all persons of the state, whether rulers or ruled, with all the contents of the constitutional texts, and thus the three authorities; Legislative, judicial, and executive are bound by the content of these texts, as it is not possible for any of these authorities to confer their own visions and perceptions on the constitutional text, so it is necessary to return to the will of the constitutional founder, in order to clarify the meaning that he seeks by placing that text. This includes the content of Article (93/Third) of the Constitution of Iraq for the year 2005, which referred to the disputes that the Federal Supreme Court is competent to consider. 83) of the amended 1969, one of the issues that arise before the courts, as a result of the interactions that can occur when adapting the legal relationship, and assigning it to one court rather than another, and to the developments witnessed by the Iraqi judicial system after its transition from the unified judicial system to the dual judiciary, Which is a qualitative leap in devoting the functional jurisdiction of the judiciary, as the competencies and their diversity are evidence of the sophistication and diversity of society, but in a case that can be described as rare, we find that there is a conflict of jurisdiction that arose between the Federal Supreme Court and the courts of first instance. The Employees Judiciary Court) in the administrative courts, and this rarely happens in international legal systems, as disputes that occur between courts are often between the courts of the judicial authority or the same degree. In the event of a conflict in jurisdiction between the courts of the ordinary judiciary and the courts of the administrative judiciary, here the authority for appointing the reference can address according to the provisions of the State Council Law of 1979. Or it may occur between the courts of the same judiciary, so the Supreme Court has the final word in this judiciary.
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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The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a
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This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach
... Show MoreThe research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of common concepts in the field of communication and media. The researcher tries to find an analytical explanation of the relationship between technology by being an influential factor in building the information society, which is the basis of new media, and the technical output that influenced the forms of social relations and linguistic construction as a human communication tool. The research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of comm
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The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev
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The research deals with the concept of a New Urbanism as an urban development strategy in the suburbs of cities or in its centers that are affected by pedestrian-oriented design and the possibility of walking, as well as integrating economic classes through the diversity of housing and its costs, and this works to facilitate access to jobs and services while providing more diverse neighborhoods and reducing the use of cars , As designing separate houses in the suburbs and increasing car trips poses a threat to the environment and the quality of urban life, and thus the new urban provides a good strategy for developing
... Show MoreThe current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)
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The tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).
The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?
The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the
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The historical person study as a personality to the AL- Bazargan, one of the important
studies, is the shed light on the character had an effect of the political life in Iraq, an important
historical era involved many events, coincided with a national and historical by this personal
at the events successive positions that stage of the history of Iraq, especially if we know,
strongly his loyalty to the homeland and the earth, and intense hatred for any occupation or
colonization desecrate the land...
This was evident during his participation and his supervisor in 1920 liberal revolution
against the British occupation, and urged the need for adherence to the principles of
independence, and the emphasis on the nation
Discretionary role of the provisions of the Federal Court of Cassation occupies a distinct role in the drafting of the legal base, thanks to vocational and higher professional level, which is practiced by this court in the adaptation of the civil law in light of the changing conditions of the community with the survival of inertia that characterizes the legal basis, so that the legislator important for precision and perfection in his work in drafting this rule, it cannot take in everything and put the necessary solutions to all the new issues that appear in the society. Therefore, the courts in this case is keen to reconcile the provisions of fixed base and the changing conditions of society , in order to reach the intent of
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