It sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.

The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

تطور النظم السياسية المقارنة

Pressure ulcer (now called Pressure injury) happens when the bony prominence like the sacrum exposes to pressure for a long period and also can cause soft tissue injury. In order to prevent and cure pressure-induced wounds, continuous and attentive repositioning is necessary. Wound management begins with the identification and aggressive management of the modifiable factors, such as positioning, incontinence, spasticity, diet, devices, and medical comorbidity, which contribute to pressure injury formation. Initial interventions include washing, cleaning, and maintaining the surfaces of the wound. In certain cases, it may be sufficient to debride the non-viable or contaminated tissue; however, operational care in more severe cases

العلاقة بين الانتخابات والديمقراطية علاقة قويّة ، ولا يمكن تصور ديمقراطية راسخة في بلد ما بدون وجود انتخابات تُعبر عن الارادة الشعبية في اختيار قادتها وممثليها ، وغالباً تكون الانتخابات المعيار المُعبر عن الدور الذي تؤديه في ترسيخ الديمقراطية ، وتتفاوت الادوار التي تؤديها الانتخابات تبعاً لطبيعة النظام السياسي والنظام الانتخابي المعمول به في هذا البلد أو ذاك ، ولجوء النظام السياسي الى الانتخابات لا يعني ب

Recent studies agree that the democratic system in a country can only be established in an atmosphere of political and religious freedom. However, the term democracy and the term freedom have become controversial because their concepts remain multiple and different. Karl Popper is one of the most prominent philosophers in modern Western political thought, and one of the defenders of democracy as opposite to dictatorship. It has defined its function by its ability to restrain the ruling elite and to enforce it to prevent their tendency to tyranny. This can be achieved only in the context of the close relationship between democracy and freedom, so, if there is democracy in the absence of absolute freedom, democracy is a gateway to expandin

Purpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impa

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

The current study aims to examine the experience of female students with disabilities who studying in university in kingdom of Saudi Arabia. To this end, the researcher used semi-structured interview as an instrument to collect the study data which regards as one of the descriptive approach tools. The sample comprised (12) disabled-female students from multidiscipline within both college of arts and college of education. To analyze the collected data, the author utilized a thematic analysis method following six steps as stated by (Braun and Clark, 2006). The findings revealed that disabled students have a high self-confidence which push them forward to take part in activities that hold on campus. Besides, significant variation were shown

There is a theoretical controversy in the books of Usul al-Fiqh, in the past and the present, about whether the ruling should be attached to its reason (al-Hikmah), or its apparent and stable cause (al-Illah). Looking at the practical cases of the jurists, we found them sometimes attaching rulings to its reason, and sometimes to its cause, so there is a need to know the factors that affect their choices. By extrapolation, the researcher reached at nine factors that affect referring the ruling to its cause or to its reason in jurisprudential cases.