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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 Jun 30 2015
Journal Name
College Of Islamic Sciences
Abu Muhajin al-Thaqafi swinging Between intimacy and obedience
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330
Number (42) 13 Ramadan 1436 H 30 June 2015
Abu Muhsin al-Thaqafi oscillating between disobedience and obedience
Research Summary
This research deals with the impact of Islam on the poetry of the veterans who realized ignorance and Islam
Persistent and shifting perspective in their poetry, especially those that talk about
Topics deprived of Islam, such as hair, for example. It is known that the description of alcohol is common in
Pre-Islamic poetry, and the Arabs were proud to drink it as proud of their heroism and Frosithm,
And drinking alcohol was associated with religious roots, they thought that the drinker acquires the attributes of God,
He can do the things that gods do, and humans can not. A

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Publication Date
Sun Oct 29 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment the Relation between Breast Cancer and Blood Group
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Objectives: To assess the relation between breast cancer & blood groups, identify the importance of women
age group and the relation of age with breast cancer.
Methodology: The study was performed on (115) women who were diagnosed with breast cancer in different
stages of disease and different ages. Blood samples were taken from them to demonstrate their blood groups and
(20) fresh tumor tissue samples were obtained; the tumor tissue used as a source of lectin for hemagglutinate
with erythrocyte of different blood groups. The study conducted at Baghdad Teaching Hospital and Radiation &
Nuclear Medicine Hospital from January, 2007 through June 2007.
Results: The study shows that the highest percentage of women

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Publication Date
Mon Jan 01 2024
Journal Name
مجلة دراسات قانونية
Domain names between legal regulation and lack of treatment
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Throughout the ages,the methods of human production, exchange, and communication have not changed,and lifestyles have not witnessed rapid and comprehensive changes except since the presence of advanced and modern technologies for information and communication, which led to the emergence of new patterns of intellectual works and innovations that are dealt with and circulated through the virtual medium.These innovations are in many legal disputes, and domain names are one of the most important foundations of information networks, as they are the key to entering the virtual world and distinguishing websites. Because of the novelty of domain names,many attacks have occurred on them, which are closely related to intellectual property rights. And

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Publication Date
Fri May 10 2024
Journal Name
South Asian Research Journal Of Medical Sciences
The Relation between Human Leukocyte Antigen and Multiple Sclerosis
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HLA genes are associated with more than 100 diseases, including infectious diseases like HIV, and some cancers. Some autoimmune conditions, including diabetes and multiple sclerosis, are also linked to specific variations in the HLA. In MS, the immune system fails to distinguish between the body's tissues and foreign proteins resulting in it attacking myelin as if it were foreign. Several HLA genes have been found to influence the risk of developing MS. Some variants make an individual more likely to develop MS, whereas others may have a protective effect and decrease the risk. Although the precise genes involved in the development of multiple sclerosis are still not fully understood, research has identified one HLA gene that is mor

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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Bond Stresses between Reinforcing Bar and Reactive Powder Concrete
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A good performance of reinforced concrete structures is ensured by the bond between steel and concrete, which makes the materials work together, forming a part of solidarity. The behavior of the bond between the reinforcing bar and the surrounding concrete is significant to evaluate the cracking control in serviceability limit state and load capacity in the ultimate limit state. In this investigation, the bond stresses between reinforcing bar and reactive powder concrete (RPC) was considered to compare it with that of normal strength concrete (NSC). The push-out test with short embedment length is considered in this study to evaluate the bond strength, bond stress-slip relationship, and bond stress-crack width relationsh

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Relations Between Ottoman State and Egypt (1863 – 1879)
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Facts and information contained showing in axes Find Egyptian Ottoman relations
(1863-1879), has gone through stages varying between tides, has witnessed the Khedive
Ismail three sultans Ottomans were Abdul Aziz Murad V, Abdul Hamid II, and since the
Khedive Ismail to judge sought to expand independence Egypt access to many privileges of
the sovereign on Egypt Ottoman Empire, in order to reach the country to independence, has
been chosen by the payment of money and gifts to gain independence, without resorting to
arms, and from this point of Khedive make a lot of money to get the privileges, the state of
the Ottoman were not to issue Farmans but against the huge amounts of money, and as a
result of that policy got

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Publication Date
Fri Aug 20 2021
Journal Name
European Journal Of Molecular & Clinical Medicine
Comparative study of obesity between men and women: Review
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Obesity is disorder in a foremost nutritional health it’s developed with countries developing. Also is known as increasingin fat accumulation that lead toproblem in health, besidesmay coin one of the reasons lead toloss of life,the obesity not effect on adults just but effect onoffspringand juveniles. In some ofinhabitants the incidence of obesity is superior in female than in male; on the other hand, the variation degree of the between the genderdifferby country.Obesity is generally measured by body mass index and waist circumference, Obesity are classified according to body mass index into:Pre obesity sort 1 : (25 - 29.9) kg/m2, Obesity sort 2 : (30 - 34.9 kg/m2) and extreme obesity sort 3: (40 kg/m2) or greater. Obesity is described by

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Publication Date
Sun Jan 01 2023
Journal Name
Acta Facultatis Medicae Naissensis
A correlation between body mass index and refractive errors
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Background. Body mass index (BMI) is a person's weight in kilograms (or pounds) divided by the square of height in meters (or feet). Obesity affects a wide spectrum of age groups, from the young to the elderly, and there are several eye diseases related to obesity like diabetic retinopathy, floppy eyelid syndrome, retinal vein occlusion, stroke-related vision loss, age-related macular degeneration, and possibly, refractive errors. Refractive errors (RE) are optical imperfections related to the focusing ability of the eye and are the main cause of visual impairment which may result in missed education and employment opportunities, lower productivity and impaired quality of life. Aim. The study aimed to find an association between bod

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Publication Date
Mon Jan 01 2018
Journal Name
Indian Journal Of Public Health Research & Development
Relation between Underutilization of Antenatal Care and Birth Outcome
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Publication Date
Thu Jun 15 2023
Journal Name
Romanian Neurosurgery
Similarities and differences between two coincidently gravitational bullet cases
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Many cases of gravitational bullets are reported in developed and non-developed countries. However, few papers highlighted these cases in the literature. In our study, we present two cases of gravitational bullets that have an unusual coincidence in the injury characteristics through their ages, and gender, the site of the inlet.

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