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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
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
In Vitro Assessment of Miltefosine Activity Against Promastigotes and Axenic Amastigotes of Leishmania tropica

Leishmaniasis is a worldwide disease still treated with expensive compounds that present severe side effects, and are frequently ineffective emphasizing the importance to search effective compounds against this disease. Miltefosine drug (HePC) that used as antitumor agent has been used against Leishmania tropica in two forms promastigote and axenic amastigote in vitro conditions. Different concentrations (5, 10, 15, 20, 25 and 30 μM) of HePC were performed and exposed to both parasite forms in comparison to sodium stibogluconate (Sb) drug. Parasites viability then was determined using MTT assay after 12, 24, and 48hr of exposure. DNA was extracted from treated and untreated parasites after 48hr of exposure and qualitative analysis of th

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of Copper on Tensile and Hardness of Al-Si Alloy in Automotive Application

In current research Copper was employed for preparing a ternary system of Al–Si alloy in different (0.2–2.5 wt. %) the best was taken is (1.5%wt) of copper that circumstances of solidification for improving the mechanical performance of the available in aluminium alloy. Cast iron molds were prepared to obtain tensile strength testing specimens. Alloys were prepared by employing gas furnaces. The molten metal was poured into a preheated cast-iron mold. The obtained alloy structures were studied using an X-ray diffractometer and optical microscopy. The mechanical performance of the prepared alloys was examined under the influence of different hardening conditions in both heat and non-heat-treated conditions. The outcomes showed at the

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparison of Estimation Sonic Shear Wave Time Using Empirical Correlations and Artificial Neural Network

Wellbore instability and sand production onset modeling are very affected by Sonic Shear Wave Time (SSW). In any field, SSW is not available for all wells due to the high cost of measuring. Many authors developed empirical correlations using information from selected worldwide fields for SSW prediction. Recently, researchers have used different Artificial Intelligence methods for estimating SSW. Three existing empirical correlations of Carroll, Freund, and Brocher are used to estimate SSW in this paper, while a fourth new empirical correlation is established. For comparing with the empirical correlation results, another study's Artificial Neural Network (ANN) was used. The same data t

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Measurement Radon Concentration in Imported and Local Wood Using Solid State Nuclear Track Detectors

Abstract: The aim of the present work is to measure radon concentration in wood. Solid state nuclear track detectors of type CR – 39 was used as measurement device. Eight different samples of imported and local wood were collected from markets. Samples were grinded, dried in order to measure radon concentrations in it. Cylindrical diffusion tube was used as detection technique. Results show that the higher concentration was in Iraqi sample 1 which recorded (14.02 ± 0.9) Bq / m3, while the less was in Emirates Sample which recorded (5.35 ± 1.2) Bq / m3. From the present work, all wood samples were with lowest concentrations of radon gas than other building materials.

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles of banking insurance and its affection analysis of financial ratios in insurance companies

Find the impediments Activity vital and important, but focuses a bancassurance activity, diagnosis and its impact on the financial ratios indicators for insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) of the company Iraqi insurance for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet revealed income), financial statements for insurance premiums for banks research sample of this research has addressed several topics of theoretical and practical body through which the researcher obstacles to banking and insurance experi

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effect of aging on growth hormone-leptin axis in normal and obese healthy subjects

Background: Growth hormone is a hormone responsible for the normal body growth and development by stimulation protein production in muscle cells and
energy release for breakdown of fat. On the other hand leptin is a newly discovered hormone that is mainly synthesized in adipose tissues it decreases food intake by
causing satiety and promoting energy combustion . Both aging and obesity are associated with a reduction in growth hormone secretion. In the mean time obese
humans have increased circulating leptin.
Objective: The aim of this paper is to shed light on the contribution of these two hormones in the mechanism of aging process in an attempt of improving this
process for a better life at old ages.&n

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Network Self-Fault Management Based on Multi-Intelligent Agents and Windows Management Instrumentation (WMI)

This paper proposed a new method for network self-fault management (NSFM) based on two technologies: intelligent agent to automate fault management tasks, and Windows Management Instrumentations (WMI) to identify the fault faster when resources are independent (different type of devices). The proposed network self-fault management reduced the load of network traffic by reducing the request and response between the server and client, which achieves less downtime for each node in state of fault occurring in the client. The performance of the proposed system is measured by three measures: efficiency, availability, and reliability. A high efficiency average is obtained depending on the faults occurred in the system which reaches to

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Effect of Heat Treatment on the Magnetic and Mechanical properties offe - Ni alloys.

The aim of this work is studying the binary system ??'??? Ni?)with two ratios (y=36,80) by using casting method for preparing the samples.Magnetic and Mechanical properties have been studidt different httrea^nttem^rature.All the alloys were found a ferromagnetic behavior and sensitive to the heat treatment. Best properties were found at the heat treatment 1100 C°.A significant different results were found above 1100C° for lower magnetic and mechanical values. This is possibly due to the change on the degree of magnetic moment orders, in which most of the moments are started to remove from coupled ferromagnetically.?

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Studying of Frequencies, Normal Modes of Vibration and Electronic Charge Densities of 5Radialene molecule

PM3 and DFT (6-311G/ B3LYP) level calculations were carried out for the 5Radialene molecule, which is exhibit D5h symmetry. The obtained equilibrium geometry was applied for the calculation of all 3N−6 vibration frequencies, and for the analysis of its normal coordinates and symmetry species, in addition to some physical properties such as heat of formation, total energy, dipole moment and energy difference of HOMO and LUMO levels (ΔELUMO-HOMO), using Gaussian-03 program. The so calculated frequencies according to DFT (6-311G/ B3LYP) fall in the ranges;
CH2 str. (3016-3098 cm-1), C=C str. (1662-1709cm-1), ring (C-C str.) (1268-1464 cm-1). δCH2 (890-1317cm-1), (δCCC) (562-631cm-1), γCH2 (738-946cm-1) and γring (γCCC) (

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Clinical And Experimental Dentistry
The effect of osseodensification on implant stability and bone density: A prospective observational study

Background: The aims of this study were to evaluate the effect of implant site preparation in low-density bone using osseodensification method in terms of implant stability changes during the osseous healing period and peri-implant bone density using CBCT. Material and methods: This prospective observational clinical study included 24 patients who received 46 dental implants that were installed in low-density bone using the osseodensification method. CBCT was used to measure the bone density pre- and postoperatively and implant stability was measured using Periotest® immediately after implant insertion and then after 6 weeks and 12 weeks postoperatively. The data were analyzed using paired t-test and the probability value <0.05 was conside

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