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

The supreme administrative  court has been constituted under  law  no.17  for 2013  ,the fifth amendment of the state consultive  council  no.65  for 1979 .it's constitutions is regarded  as a quantitive  development  on the level  of administrative  judiciary  in  Iraq ,for  the purpose of  fulfilling the requirements of  the  dual  judicial  system ,Which demands it's existence on the head of  the administrative courts besides ,it's  constitution  has settled the situation and  disassemble the interference  and  the overlap in the specialty of  the administrative judiciary and constitutional judici

The legal structure of the criminal procedural rules consists of two elements: the first is substance or substance and is the primary material of those rules. It is the values ​​which the legislator aims to protect in order to achieve the desired interest. This can only be done by putting that content or substance into molds that can be applied By legislative drafting of legal rules and this second element, in which the legal construction of legal norms is completed and the final form of the legal rules becomes applicable and the legislative formulation conveys the essence of the rule of law From the static theory to the practical situation. and for the purpose of achieving the purpose for which the legal basis was found to be follow

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

Abstract
On 11/1/2008 amounts of snows fell on various sections of Iraq, one of
which is Baghdad. The analysis process of climatic maps proved that the
advance trough of Sudanese depression towards the city is the reason behind
the formation of this weather state supported by could trough in the (500) mb
pressure level. .
The research concluded that the phenomenon of global warming
witnessed by the world recently had a main role in the occurrence of this
phenomenon due to the raise in earth temperature as a result of evaporation
rate increase leading to an increase in water vapor and cloud formation with
high tops and low bases which form sows with high rates accumulating at high
and moderate latitudes le

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

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

Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the

The ICC is a reclining judicial body that punishes ordinary persons for crimes committed and falls within its jurisdiction in accordance with article (5) of the Court's Statute: crimes of extermination, war, aggression, and crimes against humanity. This gives the international community the right as affected by these acts to initiate criminal proceedings to punish the perpetrator. However, this right has not been left so and without regulation, but has been enshrined in the Rome Statute - whether with regard to those who are qualified to exercise this right, or with the restrictions to which it responds, requiring the ICC to exercise its powers to take some previous actions in contact with the Court in connection with the case, the most

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni