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 implementa

كلية الفنون الجميلة بين تقادم المعرفة وعصر التحديات

The title takes its realistic connotations with its symbols, slogans and historical extensions in Iraq, also, the repercussions of the organic crisis that afflicted it for almost half a century, especially after the abortion of the July 14 Revolution and the spread of the culture of weapons, violence and death that we are living in Iraq nowadays.

The topic is suitable for critical analytical studies carried out by specialists in scientific and academic research centers and cultural institutions because they have an important feasibility at the strategic cultural level in Iraq, the Middle East and the world.

Research in Iraq has fallen to the extreme and is no longer effective, to the extent that it represents a severe cri

This study examines the relationships between Kuwait and the Soviet Union from 1961 to 1991, chiefly by analyzing not only the factors that drove Kuwait to form diplomatic relationships with Moscow in 1963 but also how domestic, regional, and international variables affected the development of those relationships until 1991. The study presents the analytical and historical research methods used to reach its findings. Among the findings, Kuwait’s decision to forge diplomatic relationships with Moscow in 1963 indeed seems to have been driven by domestic, regional, and international factors, including Kuwait’s geographical situation, the historical background of the relationships between Kuwait and Moscow, and the structure of t

underemployment

Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.

      Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp

One of the infections that occurred on the Arabic tongue is melody, distortion and intruder, with it Arabic has moved away from classical Arabic, as it was taken from other western and eastern languages, the Arabic language is introduced, in addition to  foreign words that are one of the causes of the deviation of classical Arabic in the era of eloquence

الخطاب السياسي الاسلامي واشكالية المراوحة بين الشورى والديمقراطية

نظرية الشك بين استشراقية مرجليوث واستغرابية طه حسين

يهدف هذا البحث إلى بيان أن الأديان في مقاصدها وأصولها وفروعها تلتقي على التسامح المؤدي إلى التعايش السلمي بين مجموعة مختلفة في الدين أو اللون أو القومية أو الفكر من خلال إعطاء حرية التعبير والفكر والتمذهب والعقيدة لكل إنسان وإن كان مخالفا معنا؛ حيث تفيذ نصوصها الأحقاد والكراهية، وتدعو إلى التأخي بين البشر محققة بذلك التعايش السلمي المنشود، بل وتحض الإنسان على حماية أخيه الإنسان وصيانة حياته وممتلكاته أيا ك