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jcopolicy-632
Decentralization in Iraq: Addressing The State – Society Gap
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The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as the building block of decentralization.

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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Intellectual Dimensions of Architectural Murals Art in Ancient Iraq (Pottery and Glazes)
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. Mesopotamian art is thase mployed all around him into forms for artistic purposes and different con not at ions help him to understand the world around him and customized for their interests

The mural architectural art has distinguished traits that made it promote to the rank of the prominent arts that have been employed  by the Mesopotamian human to relate to the world  the heroic deeds and exploits  of that civilization ,that formed greatest and most splendid wonderful works that still illustrious and outstanding  till nowadays .The mural  architectural  art of pottery and glazed considered one of the most ancient wonders  of Mesopotamian creation in Old Iraq .The best quintessence of mural

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of political thinking on the decision maker in analyzing the strategic environment of the state (applied study in the Iraqi Ministry of Finance)
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The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its  directions to general issues.

   The Study aimed to solve the problem through the following question:

1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?

2- What are the relation ship between the dimensions of Political  T

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Internal Debt Options during the Two Double Shocks and Its Impact on Foreign Reserve in Iraq
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The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Voluntary Obedience for Tthe Taxpayers to Find End to Tax Evasions in Iraq
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The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Polygamy in light of societal changes in Iraq (A Field Study in Baghdad)
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The polygamy as a social was known before Islam, has kept Islam on this system after it organized and put his controls and conditions, as justice between wives and the ability to alimony, it was not the purpose of satisfying the instinct of man and enjoyment, but his goal nominal than that, because it addresses problems humanity has goals noble, so the pluralism overlap of the fabric of families belonging to governance and benefits for women and men and society, which leads to increased ties of love between people of the same society and thus increases the cohesion and importance of the topic and its association with financial conditions have emerged as needed so you viewed in the second scientific Conference of the Department social Ser

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Publication Date
Thu Aug 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Mutual Impact between Current Account status and selected Total Variables Iraq : study status 2004-2019
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The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue
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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

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Management And Enterprise Development
Studying The Decision-Making State and Impact in Iraqi Construction Projects
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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Management And Enterprise Development
Studying the decision-making state and impact in Iraqi construction projects
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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION : APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ
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This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

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