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Relationship between federal budget estimates And actual implementation
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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
Tue Mar 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of differentiation strategy on achieve competitive advantage: survey comparison between the companies maintenance service
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Is to obtain competitive advantage legitimate objective pursued by all organizations to achieve, because they live today in environments of rapid change and dynamic in order to meet the demands of the customer changing as well as intense competition between the organizations, which requires them to get the location of competitive markets in order to do this will remain to do the building and strengthening competitive advantage to be able to achieve, but that this feature is not easy and is not only through the identification and use of a successful strategy for a competitive standard and then manage it successfully. Hence the research problem of determining the sources of differentiation strategy and its impact on the dimensions of compe

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Comic Scene Construction between Dramatic Situation and Acting Performance in Feature Film: علاء الدين عبد المجيد جاسم-عمار حميد حسين
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The research (Comic Scene Construction between Dramatic Situation and Acting Performance in Feature Film) has been divided into the following: the methodological framework which consists of the problem of the research: how to construct the comic scene between the dramatic situation and acting performance in the feature film. The research importance and aims are: identifying how to construct the comic scene between the dramatic situation and acting performance in the feature film. The limits of the research are also stated.
The research is divided into three sections: the first is the comic situation and the Aristotelian discourse in which the comic situation is clarified starting from the Aristotelian discourse. The second section: me

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Publication Date
Sat Dec 17 2022
Journal Name
Scientometrics
Implementation of a new research indicator to QS ranking system
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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Improving Building Information Modeling (BIM) Implementation throughout the Construction Industry
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Building Information Modeling (BIM) is extensively used in the construction industry due to its benefits throughout the Project Life Cycle (PLC). BIM can simulate buildings throughout PLC, detect and resolve problems, and improve building visualization that contributes to the representation of actual project details in the construction stage. BIM contributes to project management promotion by detecting problems that lead to conflicts, cost overruns, and time delays. This work aims to implement an effective BIM for the Iraqi construction projects’ life cycle. The methodology used is a literature review to collect the most important factors contributing to the success of BIM implementation, interview the team of the Cent

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Implementation of Neural Control for Continuous Stirred Tank Reactor (CSTR)
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In this paper a dynamic behavior and control of  a jacketed continuous stirred tank reactor (CSTR)  is developed using different control strategies, conventional feedback control (PI and PID), and neural network (NARMA-L2, and NN Predictive) control. The dynamic model for CSTR process is described by a first order lag system with dead time.

The optimum tuning of control parameters are found by two different methods; Frequency Analysis Curve method (Bode diagram) and Process Reaction Curve using the mean of Square Error (MSE) method. It is found that the Process Reaction Curve method is better than the Frequency Analysis Curve method and PID feedback controller is better than PI feedback controller.

The results s

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Publication Date
Sat Dec 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Design & Implementation of High Switching & Low Phase Noise Frequency Synthesizer
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This research  describes the design & implementation of frequency synthesizer using single loop Phase lock loop with the following specifications: Frequency range (1.5 – 2.75) GHz,Step size (1 MHz), Switching time 36.4 µs, & phase noise @10 kHz = -92dBc & spurious -100 dBc

  The development in I.C. technology provide the simplicity in the design of frequency synthesizer because it implements the phase frequency detector(PFD) , prescalar &  reference divider in single chip. Therefore our system consists of  a single chip contains (low phase noise PFD, charge pump, prescalar  & reference divider), voltage controlled oscillator , loop filter & reference oscillator. The single chip

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Publication Date
Wed Feb 01 2012
Journal Name
Engineering And Technology Journal
Determinants of E-Learning Implementation Success In The Iraqi MoHE
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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Main Delay Factors of Implementation EPC Construction Projects in Iraq
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This essay aims to highlight the most important issues and difficulties facing implementing large projects that follow the turn-key method, considered one of the types of contractual methods in Iraq, especially for large and complex projects requiring speedy completion. The projects implemented in this way face delays and delays in completion, which led to the lack of benefit from the projects for which they were implemented, especially those affecting the lives of citizens within the health sector. The case study dealt with the construction of hospitals with multi-bed capacities within multiple governorates in Iraq, With large financial allocations within the federal budget of the Government of Iraq over several years.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effects of recently political transformations in changing democratic doing values in Iraq (( Theoretical – analytical vision between the reality and challenges ))
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Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
التطور التطــــــور التـــاريخي للمحكـــمة الاتحادية العـــليا في العــراق وفــق التشـــريعــات القــانــونية الــتي تم اصــــدارهــــا
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On the research that is marked by the historical development of the Supreme Federal Court in Iraq accordance with the issued legal legislations Research Submitted by Adel Amran Hamad Faculty Member, the college of Biotechnology

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