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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
Mon Dec 01 2014
Journal Name
Photonic Sensors
Crystalline Structure and Surface Morphology of Tin Oxide Films Grown by DC Reactive Sputtering

Abstract: Tin oxide thin films were deposited by direct current (DC) reactive sputtering at gas pressures of 0.015 mbar – 0.15 mbar. The crystalline structure and surface morphology of the prepared SnO2 films were introduced by X-ray diffraction (XRD) and atomic force microscopy (AFM). These films showed preferred orientation in the (110) plane. Due to AFM micrographs, the grain size increased non-uniformly as the working gas pressure increased.

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Publication Date
Wed May 15 2024
Journal Name
Iraqi Journal Of Applied Physics
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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Identification of Streptococcus mutans from Human Dental Plaque and Dental Caries Using 16SrRNA Gene

One hundred and sixty samples from saliva and dental plaque were sellected from patients with caries active at ages from (4-65) years from Umm Qasr Primary School and Al-Ameria Specialist Dental Center in Baghdad. 15 isolates belong to Streptococcus mutans were identified by biochemical tests and Vitek 2 compact system while 22 isolates identified by using Polymerase Chain Reaction ﴾PCR﴿ techniques and sequencing of 16SrRNA with 120 bp by using 16SrRNA the result confermed that these isolates were belong to S.mutans.

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Biodegradation of Aromatic and Alkanes Compounds in Contamination Soils with Gasoline by Klebsiella pneumoniae

This study investigated the potential of bacterial culture in bioremediation of gasoline pollutant soils. Klebsiella pneumoniae has shown a tremendous ability in bioremediation of gasoline. K.pneumoniae was isolated from three electrical generator pollutant soils with gasoline in different regions from Baghdad (Abu-Graib, Al-Khadra quarter and Al-Seleikh region. Bacteria was isolated and identified according to biochemical tests, with optimum temperature at 35°C and pH=5.
FTIR spectrum was tested the ability of the K.pneumoniae to biodegrade the gasoline according to the peak areas, which appeared and referred to degrade amino compounds at wave number 3000 cm-1 (2955.23, 2923.47) which refer to the C-H with amines compounds and decre

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Metformin and Antioxidant Agents on Hirsutism in Women with Polycystic Ovary Syndrome

Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

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Publication Date
Fri Jul 08 2022
Journal Name
Innovation Of Businesses, And Digitalization During Covid-19 Pandemic
The Impact of Political Stability and Macroeconomic Variables on Foreign Direct Investment in Turkey

Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Improving Some Mechanical Properties and Thermal conductivity of PMMA Polymer by using Environmental Waste

This study was achieved to satisfy two goals, the first of which is to treat an environmental problem represented by the disposal of date seeds, and the second is the use of these wastes to improve some mechanical and thermal properties of poly methyl methacrylate PMMA through strengthening different proportions of the powder of date seeds.

Particles of date seeds were used as a natural strengthening material for PMMA polymer, by mixing the matrix material (resin) with the hardener while still stirring continuously for a period of 10 min. After that, the samples of the reinforced material were prepared by adding the powder of date seeds, which is the reinforcing substance, with different percentages of weight fraction (0, 0.5, 1,

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
Lighting and formal processors for spaces of shops selling mobile phones: عمار نعمة كاظم

This research is marked by " lighting and processors formalism for spaces of shops selling mobile phones ," aims to " reveal about the relationship between lighting treatments formal designs spaces own internal selling mobile phone in addition to the recognition criteria Altsamama to lighting techniques and processes formality spaces shops competent to sell mobile phone " and lies the importance of this research in the " active role of the lighting in the building processors formalities and processes to prepare designs and show the final form integrated functionally and aesthetically so as to be ready for implementation , taking into consideration the role expressionist in the recipient and to make these spaces more than meet the require

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Socio-Pragmatic Analysis of Lamentation in Selected Elegies of Gray and AL-Khansaa'

This research is an attempt to explore a social and pragmatic phenomenon of lamentation in elegies of Gray and AL-Khansaa' who represent two different cultures. It illustrates the intended meaning of lamentation in English and Arabic and finds how the two languages express this purpose of poetry by analysing it socio-pragmatically adopting Searle's models (1969),and its modifications. Lamentation is considered as a mournful poem lamenting the death of  whole humanity as Gray's elegy and of an individual as AL-Khansaa's elegy. So, Gray portrays a universal picture concerning his lamentation, while AL-Khansaa' portrays an individual and subjective picture regarding her lamentation. As  branches of linguistics, sociolinguistics de

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Publication Date
Tue Nov 02 2021
Journal Name
Iraqi Journal Of Science
Mapping Land Cover/Land Use for Change Derivation Using Remote Sensing and GIS Technique

    Deriving land cover information from satellite data is one of the most common applications employed to monitor, evaluate, and manage the environment. This study aims to detect the land cover/land use changes and calculate the areas of different land cover types in Baghdad, Iraq, for the period from 2015 to 2020, using Landsat 8 images. The supervised Maximum Likelihood Classification (MLC) method was applied to classify the images. Four land cover types were obtained, namely urban, vegetation, water, and barren soil.  Changes in the four land cover classes during the study period were observed. The extent of the urban, vegetation, and water areas was increased by about 7.5%, 9.5%, and 1.5%, respectively, whereas t

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