Increasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and

The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

The mobile device be used in all fields in society to be the life is more easy. So that it's used in the instructional operation and that need to study the effective of it in the teaching operation. The aims of research are known the effect of using the Bluetooth techniques in the mobile upon students' achievement and their retention of information. The sample consist of (34) students in the first class in Electrical Techniques Department in Technical Institute of Nassiriayah at (2010 – 2011) which divided to two equivalent groups, experimental and control by using the two equivalent groups design. Seven subjects were choices of Electrical Installation subject in second course. The researcher limited the teaching objectives and built t

Passion as as impulse nas not reached the imporhance it dessryes in acabemic stubies desse its essence literatyre lt reprt ot the pillars of arab of ayab coyrtship lt has close connection to hn man life and destiny thus we think that it nee ds analysis and follow regardless of the various studies that history preserved dealing with an area reguires great tot it one widespresad and literary issues lt rises and theme of love and passion whether in hints or in details

The present theoretical study concerning the relation between anthropology and education has discovered the existence of differences in points of view between teachers related to socialization. Anthropologists see socialization as the process in the child acquires the culture of society tike shills, habits, types of behaviors, norms and social values. Sociologists concentrate on the problems of learning, and the types of social behaviors. Social sciences can be considered as integrated unity concerning the realization of objectives. However they hold various opinions about this subject.

The Aim of this study is to identify the importance of associations and professional associations in the field of libraries and information at the global level and at the Arab level through analytical study carried out by the researcher adopted the security of the international federation of libraries IFLA model at the global level, associations, Egyptian information and libraries in the Arab world and the imposition study a number of recommendations. Most important to increase funding for unions and professional associations, and the need to establish sessions and meet with the owners of the profession in order to exchange experiences and skills development.

The current research seeks to identify the role of the marketing intelligence system in its dimensions (customer intelligence, market intelligence, competitor intelligence, insurance product intelligence, sales representatives) and its reflection on improving the quality of the insurance service provided by the National Insurance Company represented in its dimensions (reliability, response, tangibility, Safety, the spirit of empathy, communication) adopted in the current research, and based on that, the research came as an attempt to find out the extent to which the research sample company can apply the approach of the marketing intelligence system and its impact on improving the quality of the insurance service provided to custo