The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional responsibility to achieve sustainable development. Within the directorates of the Ministry of Housing, Construction and Public Municipalities, a number of statistical methods were used for the purpose of analyzing the data for the answers of the research sample and testing hypotheses through the help of the statistical program (SPSS) then verifying the validity of the hypothesis from which the research was launched and based on the results of the analysis the research was concluded with a set of conclusions and recommendations The most important of which is the necessity to rely on modern methods in preparing public budgets and preparing a prior plan that is considered as a guide. Adopting it in preparing public budgets in the future, in addition to strengthening the direction of sustainable development in state ministries, considering that they protect the rights of future generations from the current wealth.
The present paper aims at investigating the linguistic image portrayed by UNICEF reports on the Iraqi child from a critical discourse analysis perspective during Covid19 pandemic (2020). The paper attempts to fill a gap in research literature concerning the linguistic construction of the Iraqi child by the UNICEF reports during the critical health crisis of Covid19. Van Leeuwen’s (2008) approach of social actor representation has been adopted for this purpose. From Van Leeuwen’s approach, the category of determination (single determination and overdetermination) has been selected to be the main analytical tool for its high compatibility with the set of objectives put forward to figure out how such a globally effective and
... Show MoreThis paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so
... Show MoreThis study examines the relationships between Kuwait and the Soviet Union from 1961 to 1991, chiefly by analyzing not only the factors that drove Kuwait to form diplomatic relationships with Moscow in 1963 but also how domestic, regional, and international variables affected the development of those relationships until 1991. The study presents the analytical and historical research methods used to reach its findings. Among the findings, Kuwait’s decision to forge diplomatic relationships with Moscow in 1963 indeed seems to have been driven by domestic, regional, and international factors, including Kuwait’s geographical situation, the historical background of the relationships between Kuwait and Moscow, and the structure of t
... Show MoreThe purpose of this study was to determine the impact of added soy protein humidifier concentration of different ratios of bovine Alberkr mix that was to bring the old chicken shop pure beef in five ratios
The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac
... Show Morethe bank sect for any country is very important because its represent a major nerve to feed a verity economic and finance activities .development any state measure by development banking sets and its represent important factor to investors attract . and because important of this subject ,teen accounting rule is a specialized for it .its related by Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit by auditing and accounting standard consul in republic of Iraq.in date 10/28/1998. &
... Show MoreThe Carbonate-clastic succession in this study is represented by the Shuaiba and Nahr Umr Formations deposited during the Albian - Aptian Sequence. The present study includes petrography, microfacies analyses, and studying reservoir characterizations for 5 boreholes within West Qurna oil field in the study area. According to the type of study succession (clastic – Carbonate) there are two types of facies analyses:-Carbonate facies analysis, which showed five major microfacies were recognized in the succession of the Shuaiba Formation, bioclastic mudstones to wackstone, Orbitolina wackestone to packstone, Miliolids wackestone, Peloidal wackestone to packstone and mudstone to wackestone identified as an open shelf toward the deep basin.
... Show MoreThis paper examines the decolonizing methods used by Leslie Marmon Silko in her novel Ceremony (1977) to heal the indigenous people from the patriarchal traditions of the white hegemony. This study aims to emphasize the vulnerable responses of the Pueblo people to the memories of the clan and to highlight Silko’s methods to sustain the history and lifestyle of the indigenous people. Therefore, Silko’s novel can be situated historically and culturally within memory-studies. To analyze the contrasting behaviors of characters, this paper projects the relationship between the collective patriarchal doctrines and that of the individual within the framework of memory studies. Theories of Jan and Aleida Assmann are used here to explore the
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