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The Development of the US Federal System
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Geographical, economic, historical, environmental and security factors play a role in strengthening the drive towards union, as well as addressing the need to express regional and federal identity. This is a clear example of this tendency. One legal or one political system with the parts of this united personality retaining their privacy and identity, and there is a delegation to the central entity of the union with some of the common powers while retaining some powers for these parts or states, which means the availability of autonomy for the constituent states of the union and this is the most important characteristic of the federal states or federations It is the autonomy of each state or country participating in the union. Accordingly, the United States of America was not established as a unified state, but as a federation of 13 colonies, each of which demanded independence from the British crown. States to search for the most appropriate forms of federalism, so the period of the American treaty was divided into two phases, the first from (1781 to 1783) the date of the signing of the Paris Peace Agreement, and the second phase ending with the establishment of the central state from (1783 to 1789) on the basis of the constitution established by the Philadelphia Conference.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal governance mechanisms on the quality of financial reports
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Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

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Publication Date
Thu Feb 01 2024
Journal Name
Kurdish Studies
The Jurisprudence of Clans in the Balance of Social Jurisprudence (Criticism and Analysis)
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It is known that the science of jurisprudence is one of the most important Islamic sciences. Because it is a science that regulates the life of man and society and provides them with happiness in this world and the hereafter, if they follow its provisions with precision and care. The importance of this topic lies in the fact that it represents an urgent social need to show the compatibility of tribal customs with social jurisprudence. The job of the jurists was and still is to clarify the legal rulings according to what the Holy Qur’an has shown, and what has been reported on the authority of the Great Prophet (6) and the pure imams (:).It is no secret to everyone that the Islamic civilization is (the civilization of jurisprudence), just

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
A Simulation of Core Displacement Experiments for the Determination of the Relative Permeability
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Computations of the relative permeability curves were made through their representation by two functions for wetting and nonwetting phases. Each function contains one parameter that controls the shape of the relative permeability curves. The values of these parameters are chosen to minimize an objective function, that is represented as a weighted sum of the squared differences between experimentally measured data and the corresponding data calculated by a mathematical model simulating the experiment. These data comprise the pressure drop across core samples and the recovery response of the displacing phase. Two mathematical models are constructed in this study to simulate incompressible, one-dimensional, two-phase flow. The first model d

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of The College Of Languages
A Stylistic Study of the Concept of Love in Kahlil Gibran’s ’The Prophet’
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In his masterpiece ’The Prophet’, Kahlil Gibran presents his unwavering faith and passionate belief in the healing power of universal love that brings humans to sublime ideas and elevates their souls and behavior. The current study aims to find out the stylistic devices utilized to represent the concept of love based on the hypothesis that Gibran tends to use certain stylistic effects to convey his meaning. The study adopts Leech and Short’s (2007) framework of stylistic analysis to analyze the lexical items and figures of speech in selected extracts from the book. The findings reveal that Gibran prefers concrete nouns, dynamic verbs, and physical adjectives over abstract nouns, stative verbs, and psychological adjectives to s

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
cognitive references of the directorial imagination and modeling of the theatrical actor performance
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This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the

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Publication Date
Wed Jun 15 2022
Journal Name
Al-adab Journal
Semantic and stylistic characteristics of the category of the species in modern Russian
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هذه الدراسة مكرسة للخصائص الوظيفية والدلالية المعقدة للفئات اللفظية من التوتر والنوع في اللغة الروسية سيتم الكشف في هذه الدراسة عن السمات الدلالية والأسلوبية للفرق بين الأفعال المكتملة وغير المكتملة، قد تكون الاختلافات مرتبطة بخصائص المعاني المعجمية للكلمات، وكذلك معاني اللواحق المكونة للكلمات) السوابق واللواحق). يعكس استخدام هذه الفئة النحوية في أنماط مختلفة بوضوح تفاصيل كل منها، لأن درجة واقعية ال

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Italian Occupation of Ethiopia On the Egyptian- Italian Relations 1935
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When the Italian fascist party leaded & access to the top of regime, it took Benito
Mussolini as a post of Italian prime minister on 1922, that lead to rise the voices which need
to find colonies of Italy, like other colonial countries, especially that of its colonies in Libya,
Eritrea and Somalia were not achieved its ambitions, was to be the occupation of Ethiopia to
revive her dreams to exert control over the Red sea and the Mediterranean and the
establishment of a vast empire satisfy colonial ambitions.
the Italian invasion of Ethiopia gained particularly important, what led to the
disruption of the balance of political forces is not at the level of local powers in the region,
but at the level of the exten

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
The importance of social acceptability of the universal design: عبد الكريم علي حسين
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The industrial development and raise the level of income that has emerged clearly in the middle of the last century in many rich and medium rich countries has great influence on the risen of the health care level. Which led to a significant increase in the reconstruction of people over 65 years and this in turn has produced markets for products and services through modifications to the existing products to meet their physical needs. The importance of research also has the universal design of a comprehensive actually so that it covers as much as possible from human physical & cultural activities. The importance of research locally is to concentrate on this subject who has not been taken into consideration so far to accommodate the eld

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
The impact of infrastructure planning of complete street elements on the urban environment
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In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
The effect of annealing temperatures on the optical parameters of NiO0.99Cu0.01 thin films
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NiO0.99Cu0.01 films have been deposited using thermal evaporation
technique on glass substrates under vacuum 10-5mbar. The thickness
of the films was 220nm. The as -deposited films were annealed to
different annealing temperatures (373, 423, and 473) K under
vacuum 10-3mbar for 1 h. The structural properties of the films were
examined using X-ray diffraction (XRD). The results show that no
clear diffraction peaks in the range 2θ= (20-50)o for the as deposited
films. On the other hand, by annealing the films to 423K in vacuum
for 1 h, a weak reflection peak attributable to cubic NiO was
detected. On heating the films at 473K for 1 h, this peak was
observed to be stronger. The most intense peak is at 2θ = 37

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