The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

The present research aims at identifying the impact of S.N.I.P.S strategy on the achievement of fifth grade students in natural geography

For the purpose of verifying the objective of the research, the researcher put the following zero hypothesis: There is no statistically significant difference at the level of (0.05) between the mean score of experimental group who study according to the (S.N.I.P.S) strategy, and the mean score of control group who study according to the traditional method in the achievement test.

In order to verify the validity of this null hypothesis, the researcher adopted the experimental method. Two groups of (60) fifth grade literary students were collecte

The present research aims at identifying the educational problems and psychological problems of distinguished students at the intermediate level. The research sample consists of (246) students who are randomly selected from four distinguished schools (2) in the Karkh\1 and (2) in the Rusafa\2.

The researcher has constructed two scales for measuring the educational and psychological problems. She ensures the psychometric characteristics of the two scales. Alph-Cronbach and test-retest methodsare used to ensure reliability. Some statistical treatments are used to find out the aims of research. These treatments include the one-sample T-test, two independent samples T-test, and the Pearson correlation coefficient. The results show th

Twelve pends were selected and distributed on three verticals transects paths on the Tigers river in Al Rasheed county.Passing through land covers, that classified and covers the whole region. Based on the 8 Landsat of the year 2015. It was oriental classified by using Erdas 10.2 . The pedons were distributed on the area of each varicty of these classes. the series of soil according of the transect series (DW74,MMg,DMu6 , Df96) respectively were represented P₁ , P₂ , P₃ , P₄  .

The second transits series(DM97,MM5,DM96,DF115) respectively were  represented P₅ , P₆ , P₇ , P₈  .The third  transits series(DM46,MMg,MF12,MM11) re

Entrepreneurial events are understood to be imperious in accelerating the economic development of nations owing to a large number of jobs it creates. Thus, both developed and developing countries understand the importance of entrepreneurship education to instil student interest in entrepreneurial action. This study investigates the moderating effect of entrepreneurship education (EEP) on the relationship between attitude (ATT), subjective norms (SNMS), and perceived behavioural control (PBC) towards entrepreneurship intention (EINT) of university undergraduate students. The study population covered 794 students from all the four faculties of Northwest University Kano, that were taught a compulsory entrepreneurship education course in their

The research aims at defining the level of the school environment and the social adjustment of the sample due to the sex and the relation among them. The two researchers have stated the school environment scale counting on the theoretical background and previous studies. As for the social adjustment scale, the researchers have used the scale of (Al-Kindy, 2001) and the school environment scale is implicated on (112) students. The schools and the students were elected in a random way. Whereas the social adjustment scale is implicated on (30) teachers in order to know their ratio of the student's adjustment. The results have appeared the satisfaction of the students on the private school environment within their school aspects (the directo

    The study dealt with the design of tourist resting units in the Iraqi Marshes in contemporary design methods while preserving the heritage. The first chapter contained the research problem which is the important event of the inclusion of the Marshes in the World Heritage List. This research is important because it aims to develop the tourist reality of the Marshlands. The second chapter dealt with three sections the first of which is tourism in the marsh environment, the second one dealt with the structure of tourist space and the third dealt with the design methods of the tourist resting units in the Iraqi marshes.

The most important results of the research are the following: the sample models have taken desig

This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T