Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

ABSTRACT

The purpose of this research is to investigate the relationship between organizational ethnography and resonant leadership in the University of Kufa, importance of research includes rare of studies that investigated the relationship between organizational ethnography and resonant leadership. Moreover, it comes as an attempt to reduce or bridge the knowledge gap between the variables of the research. As well as try to put the right foundations and appropriate for industry leaders of various Iraqi organizations aimed at profit or service. Based on the random sampling, 450 questionnaires were distributed to employees at the University of Kufa. Only 392 questionnaires were returned. Out of which 104 questionnaires we

Abstract:
Al-Hamraa palace considers one of the most important urban traces
that the Arab left behind in Andalus .Muhammed bin Al—Ahmer put its fist
stones then it was finished later by his thrown hirer .The poems of (ibn-
Zumrek)were graved on the palaces doors ,halls, and lion cages with all the
proud and dignity those poems contain.
This search identifies this palace first, then studies the contents of the
poems on Walls ,then the Urban features, and description of the palace sites
,buildings materials ,pillars ,decorations, and the geometrical
Vocabularies in the poems such as spaces , direction ,distance ,and
height.
Then the search describes the technical engineering of words
coordination, the

In the region of the north of Iraq using the method of analyzing thin section microfacies to 38 of rockyslices which were gathered from a place near Aqra city. These slides are divided into seven microfacies depending on lithologcal component and fossils.

1) Dolostone facies.

2)Recrystallized bioclastic wackestone facies.

3) Bioclastic packstone microfacies

4)Sucrosic dolomite facies.

 5) Bioclastic grainstone in microfacies.

 According to water energy, these facies were divided to three zone:

1. a) Low energy environment.
2. b) Transitional zone.
3. c) High energy environment.

The most significant water supply, which is the basis of agriculture, industry and human and wildlife needs, is the river. In order to determine its suitability for drinking purposes, this study aims to measure the Water Quality Index (WQI) of the Tigris River in the Salah Al-Din Province (center of Tikrit), north of Baghdad. For ten (9) physio-chemical parameters, namely turbidity, total suspended sediments, PH, electrical conductivity, total dissolved solids, alkalinity, chloride, nitrogen as nitrate, sulphate, and then transported for examination to the laboratory, water samples were collected from 13 locations along the Tigris river. Using the weighted arithmetic index method, the WQI was measured and found to be 105,87 in up-stream, wh

total of 17 Escherichia coli isolates were collected from urine specimens of patients with urinary tract infection. Antibiotics sensitivity test indicated that amikacin followed by chloramphenicol and ciprofloxacin are the most effective antibiotics. The isolates showed multidruge resistant, nine isolates were resistant to 11-15 antibiotics, 3 were resistant to 16-20 antibiotics and 5 were resistant to 21-25 antibiotic. Two isolates were selected, the first (ED1) was resistant to (22) antibiotics while the second isolate (ED2) was resistant to (14) antibiotics (out of 25). Minimum inhibitory concentration (MIC) of the black and green tea water boiled extracts were determined towards (ED1,ED2).Results showed that MIC of black tea extr

Background: Adipose derived-mesenchymal stem cells have been used as an alternative to bone marrow cells in this study. Objective: We investigated the in vitro isolation, identification, and differentiation of stem cells into neuron cells, in order to produce neuron cells via cell culture, which would be useful in nerve injury treatment. Method: Mouse adipose mesenchymal stem cells were dissected from the abdominal subcutaneous region. Neural differentiation was induced using β-mercaptoethanol. This study included two different neural stage markers, i.e. nestin and neurofilament light-chain, to detect immature and mature neurons, respectively. Results: The immunocytochemistry results showed that the use of β-mercaptoethanol resulted in

            The research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the con