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Relationship between federal budget estimates And actual implementation

he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementation of the public budget and the ability of the government unit to correct these deviations. The research find out that the federal budget is prepared for the state on the basis of the level of expenditure in the previous year with the addition of a certain percentage according to personal estimation without depending on the scientific and objective basis we find that the process of preparing the budget from the stage of preparation to the stage of Ratification by Parliament is going through a series of negotiations and dialogues and bargaining, and  the deficit that appears in the federal budget of the state is a planning estimated deficit, where the budget is approved with deficit and then moved  to a surplus and this indicates to an inaccurate estimates, and the absence of planning with clear goals at the strategic level, medium and short.  The research recommends to preparation of estimates of the public federal budget of the state on scientifical, objectival and methodical basis,  away from the personal judgment and activating the role of the Committee of preparing  the budget in education to apply advanced scientific methods to activate the role of the budget in planning and control, and the need for participation of all parties associated with the budget, both whom  prepare  the budget or the Beneficiaries, and  training of all parties involved in the process of preparing the budget as well as beneficiaries , in order to clarify the scientific and substantive basis in the process of preparing and implementing the budget.                

key words / public budget, public expenditure.            

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Publication Date
Fri May 31 2019
Journal Name
Journal Of Legal Sciences
The central bank between the lender and the last medic

The central bank is the financial director of the economic system of all countries of the world, which is considered the main official of the monetary and monetary policy in it and seeks to control the offer of money and its value in the issuance of currencies and the setting of interest rates, and this role is essential for both money and credit, The main artery of modern economic systems. If money and credit rise very quickly, commercial companies may not be able to meet the requirements of increased production.

     Thus, central banks perform similar functions throughout the world today with the aim of achieving the public good, but the exercise of these functions varies from one economic environment to an

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Effective administrative leadership in the implementation of public policies: Analytical look at the Baghdad Provincial Council

Abstract

      The current research aims to find out the role of administrative leadership in the implementation of public policies and their effectiveness and their ability to do so, As well as analysis and testing of influence and correlations between research variables, The researcher has the descriptive and analytical approach, And several tools used to gather information consisted of personal interviews and field visits, While distributed questionnaire tool that consists of (35) items on a sample consisting of (147) individuals formed of staff of the Baghdad Provincial Council.

The research was based on a set of assum

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Estimates Nonparametric In Multiple Regression Analysis Function (Gamma ,Beta)

The use of non-parametric models and subsequent estimation methods requires that many of the initial conditions that must be met to represent those models of society under study are appropriate, prompting researchers to look for more flexible models, which are represented by non-parametric models                  

          In this study, the most important and most widespread estimations of the estimation of the nonlinear regression function were investigated using Nadaraya-Watson and Regression Local Ploynomial, which are one of the types of non-linear

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Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The association between abnormal vaginal microbial flora and preterm labor. Does a simple Gram's stain of vaginal swab gives more useful data than culture ?

Background: Preterm labor is the major cause of perinatal mortality and morbidity and it is a challenging obstetrical complication as treatment is marginally effective if ever and no improvement in incidence over the last 5 decades , although may causes were identified the majority are idiopathic and in this category infection seems to be involved as a causative agent

Objectives: to evaluate the association of abnormal vaginal flora diagnosed by

Fac Med Baghdad

2014; Vol.56, No.2

Received: Jan., 2014

Accepted March. 2014

 

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using Target Costing in Implementation Confrontational Strategy Applied study in General Company for Electronic Industries

This research has come out with that strategies made by Porter as generally strategies applicable to any size and type of economic units cannot be applied to many of the economic units in the world in generally and in Iraq especially not a lot of economic units have the resources and competencies that enable them to provide a unique product of its kind in the minds of customers and then adopt a differentiation strategy  and not a lot of economic units have the resources and competencies that make them the cost leader. Differentiators and cost leaders are minority in the world while not differentiators and not cost leaders are majority in the world.

The economic units are not differentiators and not c

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Publication Date
Sat Dec 10 2022
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Actual Benefits of Zinc for Cardiovascular Diseases: Mini Review

The leading causes of death, particularly among the elderly, are cardiovascular illnesses, which are frequently linked to altered lifestyle patterns. Numerous academic studies on health and disease have stressed the role of micronutrients like zinc. Furthermore, both healthy and unwell patients are increasingly consuming dietary supplements that contain micronutrients for wellbeing. Cardiovascular disease can be brought on by trace element deficiencies, particularly zinc insufficiency. This study's goal is to analyze current theories regarding the benefits of zinc supplementation for people with cardiovascular problems. We used reliable websites like Google Scholar, PubMed, and Research Gate to find the most recent papers. Preprints

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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Malaysia and the countries of the Middle East are a vision towards understanding the factors affecting the pattern of the relationship

Malaysia is linked to the countries of the Middle East by a historical relationship identified by a number of factors and determinants that affected the developments of that relationship, especially its relentless endeavor to preserve its Islamic identity with the leadership of the rest of the other ethnicities, in addition to those factors and international determinants that directly affected the typicality of this relationship and perhaps the United States stands At the forefront of who represents this international variable, as it is considered the Middle East region as a core region and within its vital field, and therefore any analog relationship in the field of international relations and one of its parties is the countries of the

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Relationship between Formal Thinking & Learning Styles for Kindergarten Department Students

The current research aims to reveal the strength of education and the direction of the relationship between the formal thinking and learning methods of Kindergarten department students. To achieve this objective, the researcher developed a scale of formal thinking according to the theory of (Inhelder & Piaget 1958) consisting of (25) items in the form of declarative phrases derived from the analysis of formal thinking skills based on a professional situation that students are expected to interact with in a professional way. The research sample consisted of (100) female students selected randomly who were divided into four groups based on the academic stages, the results revealed that The level of formal thinking of the main sample is

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Publication Date
Sat Jul 31 2021
Journal Name
Journal Of Legal Sciences
Suicide attempt between criminalization and legalization: A comparative study

Hardly a day passes without hearing the news of a person’s suicide here or there, as if life no longer has value for a person, and this fact is what prompted the World Health Organization to sound the alarm, after it found that suicide had become widespread in the world and published its report Under the title (Suicide Prevention - A Global Necessity), and announced the need to take care of mental Health as part of public health, because what psychological human crises are exposed to may lead to suicide.

      A quick look at the position of the various legislations on suicide, we find there is a great difference, some legislations recognize the human right to death, while other legislation punishes the

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