يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى ال

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

After the designs for the house plan and the facade plan are completed, the construction implementation stages are proceeded. Below: Fig. 1 design Determining the plot of land, the building area and the spaces, and drawing the map by a specialized technical authority (engineer or engineering office) depending on the dimensions of the plot for example, building maps of 100 meters 5 by 20. Keywords: how, to, build, house

تقدمت احداث النصف الاخير من القرن الماضي من تاريخ العالم الاقتصادي صور كثيرة من التكتلات والاليات التعاونية والتشاركية القائمة على مصادر مختلفة للتجمع الاقتصادي من اهمها شكل الشراكات التجارية والاقتصادية ولها امثلة كثيرة على المستوى الاقتصادي الدولي ومنها الشراكة الاورومتوسطية التي تمثل منطقة حيوية في حسابات التبادل الدولي تجاريا وراسماليا ولكن هذا التشكيل التكتلي يحتاج الى وقفه تخص

The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in

The research problem lies in: The use of positive and negative flexibility exercises to develop the special strength of the 400m hurdles player, that some young people face weakness and a problem in performance, which requires the need to prepare special exercises for physical and skill numbers using the types of exercises that have resilient strength, flexibility and have the effect on developing and determining the level of physical and skill performance. To develop 400m hurdles, special strength, explosive power and the characteristic velocity of arms and legs. Research aims: 1. Preparing positive and negative flexibility exercises to develop the special force and the effectiveness of 400m youth barriers. 2. Identify the effect of exerci

The aim of the present research is to know the following : What are the Science and technology, society and environment issues (S.T.S.E) which included in the content of thechemistry Book second grade intermediate ? And to achieve the objective of search The two researchers has prepares a list of science and technology, society and environment issues (STSE) consisted of (9) key issues namely (Air quality and the atmosphere, sustainable development, water security, health and preventive security, mineral resources investment, pollution of various kinds, energy, food industry, production of weapons technology) and from which (70) sub-issues emerge,Arbitrators competent agreement has been received . Then, thetwo researchers analyzed the con

 The research aims to identify the extent to which the theatrical and musical arts contribute to diagnosing and treating psychological problems among the residents of children’s villages in Jordan, and the methodologies adopted by the theatrical and musical arts to achieve this. It moves on to prove the theory that theatrical and musical arts have an impact on improving the psychology of the residents of children’s villages in Jordan by reviewing the theories and opinions that address the subject from a scientific point of view proven by experiences and expertise. The research took place in the period between (2019-2020), and the spatial limits came within the (SOS) children's villages in Jordan. The importance of the research is to