The increasing level of residents’ requirements of the local community led to the necessity for sufficient local funding to satisfy the residents’ requirements and services of the local units affiliated with the decentralized administrative systems on the one hand, and to the role of local financing in the financial independence of local units on the other hand.With the presence of local financing, the financial independence of local units is achieved and is considered one of the conditions for financial independence, which is the provision of local financing to the units away from central support. The study focused in this research to clarify the concept of local financing for local units with a statement of its conditions and importance and to clarify the concept of financial independence and its relationship to local financing. The weakness and lack of local funding generates weakness in the financial independence of the units, as it turns to the central government to provide financial resources to the local units, which enhances the central government’s dominance over its units and limits its financial independence and freedom to dispose of its local financial resources. On the contrary, the abundance of local funding for the units enhances their financial independence and the disposal of any central government support that weakens or limits their financial independence.
The effect of using grinded rocks of (quartzite and porcelanite) as powder of (10 and 20) % replacement by weight of cement for self-compacting concrete slabs was investigated in this study. Five slabs with 15 concrete cubes were tested experimentally at 28 days to study the compressive strength, ultimate load, ultimate deflection, ductility, crack load and steel strain. The test results show that, the compressive strength improvement when replacement of local rock powder reached to (7.3, 4.22) % for (10 and 20) % quartzite powder and (11.3, 16.1) % for (10 and 20) % porcelanite powder, respectively compared to the reference specimen. The ultimate load percentage increase for slabs with (10 and 20) % rep
... Show MoreThe research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.
The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first
... Show MoreThe research aimed to identify the level of reality of administrative values of sports activities in the Faculties of the university of Baghdad from the point of view of the leaders and those related to the divisions and units of student's activities and the case study method was adopted from the descriptive approach.
This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms
Abstract:-
The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived i
... Show MoreAbstract
The purpose of the present paper is to light on the relationship between jobs design, analysis and its reflections on reinforcing workers' vocational adjustment. The present paper aims to accomplish cognitive and applied goals, top of which, test of functional analysis ability to have effect upon workers' vocational adjustment via job design directly and indirectly owning to the virtual factor practiced by these practices on the sought organization. The problem of the present paper comes with many, the most important is the of how to bolster and back up worker's technical adjustment through good and accurate design for the job.
Based on this problem and goals as to expla
... Show MoreFolic acid and multivitamin tablets containing Aspergillus flavus Penicillia spp. and Cladosporia spores were prepared at a compression pressure of 148 MN/m2 and stored at 35°C under different relative humidifies (75,85, and 95)% within air tight containers, to study the effect of storage condition on them, as well as ,the estimation of the microbial level of the raw materials intended to be used in the two kinds of tablets . Result showed that some raw materials derived from natural origin were heavily contaminated with microorganism compared to that of synthetic origin ,the results also indicated the effect of relative humidity , types of fungal spore , and the hygroscopic nature of exicpient upon survival. Multivit
... Show MoreThis study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol
... Show MoreChemical analysis for evaluation of Nigella sativa L. (black cumin) seeds showed a composition of Fat 39% ; Protein 28% ; Carbohydrate 21% ; Moisture 6% and Ash 4.5% . It was found that the black seed contains the following mineral element : Magnesium 0.26 gm /100gm seed ; Calcium 0.25 gm /100gm seed and Iron 25 ?g / gm /100gm seed ; zinc 4.51?g /gm /100gm seed and Copper 3.60 ?g /gm /100gm seed. The analysis also showed that mineral element I. e. ; lead ; Cobalt ; Nickel ; Chrom ; Cadmium and Aresenic are not present . It was found that the fat of the black seed contains the following fatty acids : Myristic 2.8%; Palmtic 16.6%; Stearic 0.8 % ; Oleic 13.79% ; Linoleic 64.2% and Arachidic 1.9% .