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 federal government in the federal system with a focus on the Iraqi experience. And illustrate examples of how to develop cooperation, exchange and terms of reference. The researcher reached conclusions and recommendations whose main purpose is to streamline the relationship between the federal government and local administrations to reach the desired goal of their respective existence.
The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total assets to mea
... Show MoreThis research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b
... Show Moreيهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج
... Show Moreأختير مشروع مزرعة فدك في محافظة النجف االشرف المستثمر من العتبة العلوية المقدسة. يقع المشروع في الجهة الشمالية شرقا ة عرض ''54.38 '57 º31 الـــــــــــى ً الغربية لمحافظة النجف االشرف بين خطي طول ''18.78 '0 º 44 الى ''53.46 '7 º44 ودائر ''17.53 '2 º32 شماال بمساحة اجمالية للمشروع تقدر بـــ 35493 هكتار لتقييم بعض الصفات الكيميائية للترب الصحراوية في تحديد دليل نوعيتها وصحتها لمشروع مزرعة فدك/ محافظة النجف االشرف، اذ تم اخذ 40 عينة سطحية
... Show Moreأثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات
Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures. Learning and pioneering the path of knowledge, so it witnessed a great prosperity in secondary education, so several important schools appeared that contributed to advancing the wheel of learning forward, including Baghdad College High Schoo
... Show Moreتبحث هذه الدراسة في المهارات االتصالية عند المحررين الصحفيين وترتيب أولويات امتالكها لديهم إذ تلعب المهارات االتصالية دورا مهما في نجاح عملية التحرير الصحفي للرسالة بكل أنواعها سواء كانت خبرا أو مقاال أو تقريرا أو تحقيقا أو حديثا ، وتتنوع هذه المهارات بين األساسية المتعلقة باالتصال والمالحظة القوية وسرعة التعبير وبين المكملة لها المتعلقة باللغة والمعنى واإلرسال واالستقبال ، وتأتي هذه الد ارسة لتركز الضوء
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