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Role of the General Dudget in the Achievement of Sustainable Development: دراسة تحليلية مقارنة للموازنة العامة العراقية
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The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of members of the community standard of a decent life contribute to solving the problems of unemployment, poverty, ignorance and disease from through attention to investment projects that ensure a lasting increase in the average per capita income, by leaving the traditional budget and a shift to budget programs, performance and design able to achieve the objectives to be achieved, or zero budget in order to identify any of the software programs should be implemented and which must be stopped and ruled out. The research has come to a set of conclusions was the most important of the following: (The traditional budget unable to provide economic efficiency, especially in regard to planning and performance so as not to focus on the goals, as well as weak interest in investment projects that contribute to solving the problems of unemployment and poverty and to ensure the creation of the energies contribute to Achieve a lasting and continuous increase in average per capita income for a long period of time step first the right direction to achieve sustainable development.) As the researcher to a set of recommendations represented the most important of the following: (Find new sources of income to be in support of the source of the primary variable (oil) in anticipation of sudden price changes, and this will reduce the confusion and the fear of falling oil price, as well as activating the role of external oversight to monitor the programs and projects when implemented by various ministries and government agencies, and support the internal control in government departments to keep the resources available.

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Publication Date
Tue Dec 28 2021
Journal Name
College Of Islamic Sciences
The concept of the phenomenon of nuns: an analytical ideological study
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ملخص البحث باللغة الإنجليزية

The concept of the phenomenon of nuns: an analytical ideological study

Dr. Samia bint Yassin Al-Badri

Department of Islamic Doctrine & Contemporary Ideologies

College of Shariʿah & Islamic Studies

Qassim University

 

The study of concepts is one of the main pillars of doctrinal studies, in order to understand the formation of the concept, and to understand its contexts in religious sources, in order to be systematically criticized; So, this research came with the title:

The concept of the phenomenon of nuns, an analytical doctrinal study

The study concluded with resu

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Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
Contributions to Iraqi Children Press in Promoting Educational Values in Children
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The researcher aims at focusing on the participations of children journalism in supplying the educational values for them. The researcher uses the survey method in addition to the method of content analysis through analyzing the content of two journals (Majalati and The Mezmar). Both of them deal with children issues.

         The researcher concludes that the two journals focus on literary arts in a way which surpasses the journalistic arts. Furthermore, the two journals have concerned with showing the positive values as well as insuring the necessity of rectifying the wrong behaviors. Finally, the researcher recommends that it is necessary to improve the employees who work with children j

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Publication Date
Wed Aug 13 2025
Journal Name
Al–bahith Al–a'alami
International Public Relations methods in building the state's image through Cyberspace
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The researcher has studied in his research (International Public Relations methods in building the state's image through Cyberspace)
, analytical study of the Facebook and twitter pages for British foreign office , the role was played by the International Public Relations in building the mental image of British , especially after the new media and internet have became influential role in political life . and became an important tools used by political institutions as ministries of foreign affairs in the twenty: one century .
The researcher identified the problem of this study with the following question:
(what is the role of the International Public Relations in building the mental image of state through Cyberspace)
To answer

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
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        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of estimations methods of the entropy function to the random coefficients for two models: the general regression and swamy of the panel data
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In this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.

The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation valu

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
امكانية استخدام محاسبة التكاليف في تحديد تكلفة الانتاج لاغراض ضريبة القيمة المضافة: دراسة أستطلاعية تحليلية في الهيئة العامة للضرائب
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         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added

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Publication Date
Fri Jun 20 1930
Journal Name
College Of Islamic Sciences
Public leave for modernists Its benefits and the judgment of its operation
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2 The benefit of the leave of our time is the leakage and inclusion in the series of narrators of modern.
3 The leave is therefore permissible to narrate the hadeeth or other sciences from a sheik or sheiks, and not
the talk.
4 It is not necessary that the grantee of the leave has studied the student who is the holder of the leave.
5 - in which a great meaning is the sense of the recipient seeking blessing through the link
With attribution to our master Muhammad peace be upon him.

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Publication Date
Thu Jul 11 2024
Journal Name
الموئتمخر الدولي للعلم والتعليم
SUFFIXAL METHOD FOR FORMING NEW VOCABULARY IN RUSSIAN AND ARARBIAN LANGUAGES AND ITS INFLUENCE ON ACHIEVEMENT OF TRANSLATION ADEQUACY
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Abstract. In this scientific work, we investigate the problem of the practical necessity of achieving the adequacy of translation activities with active translation from Russian into Arabic in various fields of translation. Based on the material of the latest suffix vocabulary, a serious attempt is made to clarify and specify the rules for the development of translator's intuition when translating from Russian into Arabic and vice versa. Based on the material collected by the latest suffix vocabulary, we try to make an attempt to reveal the role of suffix word creation in highlighting the general rules for achieving translation equivalence. The paper examines the process of creating words in multi-family languages, the difference between th

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة طرائق تقدير معلمات توزيع كاما ذي المعلمتين في حالة البيانات المفقودة باستخدام المحاكاة
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The estimation of the parameters of Two Parameters Gamma Distribution in case of missing data has been made by using two important methods: the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non-linear equation by which the estimators of the maximum likelihood can be obtained: Newton-Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best meth

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relevance of Budgeting Estimations for Control and Performance Evaluation in Adopting Kaizen: Hypothetical & Empirical Study
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The kaizen is considered as one of the most important modern techniques which has been adopted by various economics entities especially manufacturing firms and its beginnings return to the middle of the earlier century that has been used by companies like Toshiba, Matsushita Electric, and Toyota. Which realized that these modern techniques would make a total change in the competitive environment and started qualifying and its staff in such away that enables them to go along with this unique environment. The continuous improvement (Kaizen) depends on the small continuous improvements in the product and the production operations during the production stage. Consequently, the research problem is represented in the improperly of the budg

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