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jcopolicy-169
Fiscal federalism: a study of the concept and models
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يمثل الأخذ بالنظام الفيدرالي أطاراً تنظيمياً لشكل الدولة و مرحلة تحول مهمة في بنية الدولة العامة في مختلف مجالاتها، فالانتقال من المركزية في أدارة الشؤون العامة للدولة الى النمط الفيدرالي يمثل تحولا بنيوياً وسيكولوجياً ،حيث يكون هنالك توزيع مكاني - عمودي للسلطة والثروة بين الوحدات المكونة للدولة بشكل يختلف كليا عن الحالة المركزية، ونجد صور تنظيمية عديدة تتأسس ضمن اطار الفيدرالية العام ،مثل الفيدرالية السياسية والفيدرالية الاقتصادية والفيدرالية الاجتماعية والفيدرالية التربوية والفيدرالية الامنية والفيدرالية التعليمية والفيدرالية المالية، وهذه الأخيرة تعد من أبرز الصور كونها تعالج مجال مهم من مجالات الفيدرالية هو عملية توزيع وإدارة الجانب المالي بين الوحدات المكونة للجسد الفيدرالي العام، من هنا جاء هذا البحث ليقدم صورة عامة عن الفيدرالية المالية مع الاشارة الى مجموعة من النماذج الفيدرالية المالية المطبقة في بعض الدول الفيدرالية في العالم .

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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Numerical Analysis of Double Diffusive Laminar Natural Convection in a Right Angle Triangular Solar Collector
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A numerical study of the double-diffusive laminar natural convection in a right triangular solar collector has been investigated in present work. The base (absorber) and glass cover of the collector are isothermal and isoconcentration surfaces, while the vertical wall is considered adiabatic and impermeable. Both aiding and opposing buoyancy forces have been studied. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. Computer code for MATLAB software has been developed and written to solve mathematical model. Results in the form of streamlines, isotherms, isoconcentration, average Nusselt, and average Sherw

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Extrapolating working names verb act in the Koran in the books of Iraqi researchers and their theses from 1968-2000 m: (Collection and descriptive study)
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This research deals with an important grammatical section of the Qur'anic grammar, which is the working names the work of acts in the Quranic grammar in the studies of Iraqi researchers from 1968 to 200 AD.
    The study of working names working verb in the Koran of the important studies, especially among Iraqi researchers, the Iraqi researcher has presented detailed studies related to working names particles action verb in the Koran, and my research is studying this important grammatical section of the Koranic grammar, which is the working names working verb in The Holy Quran in the books of Iraqi researchers and their theses from 1968-2000. I studied in the preface working names of the act, and what the Iraqi res

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Publication Date
Wed Feb 01 2023
Journal Name
Health Science Reports
Diagnostic potential of salivary interleukin‐17, RANKL, and OPG to differentiate between periodontal health and disease and discriminate stable and unstable periodontitis: A case‐control study
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Abstract<sec><title>Background and Aims

Limitations of the conventional diagnostic techniques urged researchers to seek novel methods to predict, diagnose, and monitor periodontal disease. Use of the biomarkers available in oral fluids could be a revolutionary surrogate for the manual probing/diagnostic radiograph. Several salivary biomarkers have the potential to accurately discriminate periodontal health and disease. This study aimed to determine the diagnostic sensitivity and specificity of salivary interleukin (IL)‐17, receptor activator of nuclear factor‐κB ligand (RANKL), osteoprotegerin (OPG), RANKL/OPG for differentiating (1) periodontal health from disease and (2) stable a

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
knowledge strategic abilities And impact in the building of competitive advantage Field research the views of a sample of the administrative leaders of the Iraqi private banks
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The research synthesis variables of competitive advantage and the mechanism achieved by focusing on knowledge abilities and strategic of the administrative leadership, and governments and the developed countries took the racing frantically and my destiny to invest more money and resources to development of wealth and human knowledge is so choice investment winner always and who Aaikhyee never, because God Almighty give humans the abilities of all other creatures and that these abilities varying from person to person, there is the problem of search provoking questions about the essence of what it's about research and both sides theoretical and field, the objective of this research

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Radiological age estimation using third molars mineralization in a sample attending orthodontic clinics (A retrospective study)
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Background: The evaluation of the chronological age is a practical method in crime investigation field that assists in identifying individuals to treat them as underage or adult. This study aimed to assess the stages of third molars mineralization in relation to chronological age of Iraqi individuals, determine the gender differences and arches (maxillary/mandibular) differences.

Materials and Methods: A total of 300 orthopantomograms of orthodontic patients were collected according to specific criteria and evaluated visually. The developmental stages of maxillary and mandibular third molars were determined according to Demirjian method. T

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
The ignorant poem and the body language: (The sieve of the Sikkhar sieve is a model)
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This study is marked by: The ignorant poem and body language
 Its main objective is to reveal the manifestations of this language in the text mentioned, and accordingly, the sieve poem has been read semantic (semantic) and hermeneutic, revealing the poet's ability to employ symbols and signals (body language) in the poem chosen for this purpose; The existence of such language in pre-Islamic poetry. After a long reflection and reading, the signs and symbols of the physical movement of the body, and its feminine and aesthetic manifestations were identified, and this was achieved through the use of modern critical methodologies that directly affect this language. The study consisted of an introduction and three topics, followed by t

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Study the spectroscopic characteristics of Rhodamine B Dye in Ethanol and Methanol mixture and Calculation the Quantum Efficiency
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The effect of ethanol and methanol solvent, and their mixture has been studied on the absorption and fluorescence spectra of laser dye Rhodamine B at concentration of (10-4) Molar at room temperature. The molar absorption coefficient has been determined for mixture which was (3.223) at wave number (18181.8 cm-1), Also the Quantum Efficiency of the two solvents (ethanol and methanol) and their mixture have been calculated ,which was for mixture spectrum (38.94%) and it was larger comparing with other and solvents. The characteristics of spectrum has been determined by calculating (??) of absorption spectrum for the solvents and its mixture at maximum wave number ( ) cm-1 depending on solvent polarity and the transitions between molecular ene

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Study the Effects of Olive Leaves Extracts in the activity of the enzyme GOT and their Biological Activities
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The olive tree, has been used it is important plant for the time being some of their parts on a large scale in the treatment of gastrointestinal disorders and stimulate circulation . Moreover, it is used as antibacterial material and also to address some of the respiratory system, diabetes, food preservation osteoporosis. This study involved the collection of olive leaves from different areas in Baghdad / Iraq. These leaves have been harvested, wash it, then dried and crushed, where the study aimed to identify the active ingredients and chemical elements in the olive leaf as well as its effect on the action of GOT enzyme .The study showed that the aqueous extracts (cold and hot) of the olive leaves powder are acidic in nature pH values

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
A realistic vision of the ration card system in Iraq for the duration (1997-2003) and (2017-2003)
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Abstract:

The researcher shed light on a diet in Iraq before 2003 became in this period. And how the ration card has a variety of vocabulary and cover the need of the population of commodities and have a key role in saving Iraq from a real crisis in the period of economic siege, especially in light of the State's direction to support the agricultural sector, which in that period able to fill half of the market needs of food the basic. As well as providing strategic storage at the Ministry of Commerce enough for six months But after the events of 2003 and the crises that hit the country and the unstable security situation began to rise voices calling for reform of the ration card system as a system that is a burden on the

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