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The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- weak financial controls and procedures carried out by the Federal Office of financial supervision as a result of the spatial separation between the point of spending and the beneficiary.

The most significant recommendations:

 1-The need to limit spending on self-financing of the operating and investment budgets institutions.

2- the necessity of activating the role of the Federal Audit Court in regard to cross-check of projects by teams working in different institutions.

 

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Doctrinal monotheistic modeling of religion: the impact of the political aspect on Islamic sources and books
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There are Islamic sources and books that deal with the different doctrinal and differential framework of the Islamic religion with a monistic approach, describing them with embarrassing jurisprudential titles such as: excommunication and expiation, and epithets that carry the characteristics of hatred and rejection, in addition to removing them from the sect and religion, and the reason for that is that the doctrine (A) or (b) considers itself the doctrine that represents only the Islamic religion, and other doctrines are misguided and disbelieving. the reasons behind this - besides the attempt to establish doctrinal and fiqih rooting in claiming truth and escaping from within the foundational differential doctrinal system – is the pol

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Legal Sciences
Procedures of the parliamentary question Under the constitution of the republic of Iraq For 2005: دراسة مقارنة
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من خلال دراستنا للسؤال البرلماني تبين لنا ان السؤال البرلماني يمثل اداة رقابية مهمة يتمكن النواب عن طريقها من متابعة نشاط الحكومة اضافة الى كونه قناة للتعاون بين السلطتين التنفيذية والتشريعية.

ان تنوع صور السؤال البرلماني وسهولة اجراءات طرحه وبساطتها والحيوية التي تمنحه فعالية الاداء ساهمت كثيرا في تصاعد استعماله كأداة رقابية برلمانية كما ان التطور المضطرد في الوسائل الاعلامية المرئية والمسموعة وال

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Plagiarism on the Quality of Scientific Researches “Empirical Study”
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The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Procedures of the Administrative Authority Concerned with Regulating and Protecting Water Wealth in Iraqi Law
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Water wealth is one of the most important natural resources in the world, and it has gained the attention of the international and national community alike in view of its great role in achieving water and food security, including the natural resources it contains, both living and non-living, as well as its importance in the field of industry, tourism and transportation, but there are several Obstacles facing this wealth such as climate fluctuations, environmental pollution, the use of traditional methods of irrigation, the policies of neighboring countries and the continuous increase in the population .. etc. ,which requires the possession of the competent administrative authorities to organize and protect this wealth, preventive and cur

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Publication Date
Sat Aug 17 2019
Journal Name
Journal Of Legal Sciences
Control on judicial discretion of administrative judge
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The control over discretion rests with the judgment of the judge who issues it. The court, which is competent to hear the appeal of the judgment, shall examine the judgment and examine it for its validity, including all parts of the sentence and its aspects; The tools that the judge works to reach the conclusion he has reached in the judgment, including. However, the court's control, ie, the court of law, is not absolute. In essence, it does not apply to the legal aspect without the factual aspect, and this does not mean that the court does not consider the factual aspect at all. Rather, it does not mean that the court of law does not take the substance of the truth. By the judge to reach the reality and does not specialize in the origin

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Administrative Control on subordinates coherence
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Abstract:
the system of Administrative Control in organizations meets the need to check on the optimal use and proper resources and conservation to achieve the objectives sought by the organization, hence the system of Administrative Control  is part of the overall system in any organization that has undergone evolution always to be able to keep up with progress in the development of other sciences, and that the growth of coherence between subordinates in the organization means the ability to influence the opinions, ideas and attitudes to change it for directions the organization and its values ​​and this is reflected positively on the coherence of the organization, the researcher interest of the imp

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Crossref
Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Test the impact of instability on the pattern of spending by the Iraqi consumer
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يحتل موضوع الاستهلاك اهمية كبيرة في الدراسات الاقتصادية في حالتي السلم والحرب وذلك لارتباط هذا الموضوع بالانسان والمجتمع ولكونه احد مؤشرات مستوى الرفاهية الاقتصادية والاجتماعية وتزداد اهمية ضبط حركة هذا المتغير السلوكي والكمي في زمن الحرب اكثر مما هو عليه في حالة السلم، في هذا البحث تم استخدام بيانات احصائية عن الانفاق الاستهلاكي الخاص ونصيب الفرد من الدخل القومي اضافة الى الرقم القياسي لاسعار المس

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Sources of Threatening Educational Security: Means and Effects
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Today’s world confronts various threats from different sources. Similar to deprivation of energy, economic facilities, or political deposition, educational poisoning is one of the dangerous phenomena that result from distorting and corrupting the ethical and educational components of teaching by various material and non – material means.This paper sheds light on the concept of the educational system which is not a mere process of teaching, but rather an endless process of socialization that begins in the family and develops into religious, ethical, scientific and mythological systems, all of which form the cognitive component. It also defines the necessary means by which it is transmitted from one generation into another. The educati

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Financing and its impact on municipal performance in the municipalities of Missan governorate for the period (2011-2018)
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The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Technical image sources In the poetry of Muhammad Salih Bahr al-Ulum
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يتناول البحث شخصية شعرية وأدبية فذة هو محمد صالح بحر العلوم الشاعر العراقي المعروف والمولود في بيت ثوري من بيوتات النجف المعادية للاستعمار البريطاني في مطلع القرن العشرين، وينحدر من أسرة عريقة مشهورة بالعلم والأدب، عاش بحر العلوم شاعراً ينقل بصوره الجمالية كل ما يقع في حواسه، وتجربته تثري من اتصاله ببيئته فنجد الشاعر اشبه بالمصور يستمد صوره من واقع بيئته المتنوع. ونحن في بحثنا هذا نحاول أن نرصد أهم المصادر

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