Gaining the relationship between the central government and local governments is great importance especially after the expanded functions of the central government and became unable to carry out their works without all that delegate or transfer parts of its powers to lower levels.

The aims of the research is  to determine the relationship of the central government with the local government in accordance with the principle of administrative decentralization with the presentation of the competent authorities, the control of local governments, according to the Provincial Council Act No. 21 of 2008 amended.

The research has a problem that has been the relationship of the central

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The present study deals with the effect of teaching oral Communication Strategies on English language learners. The use of oral communication strategies not only solves learners’ communication problems, but also enhances the learner’s interaction in target language, which in turn, improves their oral proficiency .The sample of this study is EFL students in the first stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (60) students distributed on experimental group(A) includes (30) students, and (30) students as control group(B). In order to achieve the aim of the study, and to gain a closer idea about the impact of teaching oral Communication Strategies on th

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

The process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection leve

In this study; a three-dimensional model was created to simulate groundwater in Al-Haydariyah area of the governorate of Al-Najaf. A solid model was created to utilize the cross sections of 25 boreholes in the research region, and it was made out of two layers: sand and clay. The steady-state calibration was employed in six observation wells to calibrate the model and establish the hydraulic conductivity, which was 17.49 m/d for sand and 1.042 m/d for clay, with a recharge rate of 0.00007 m/day. The wells in the research region were reallocated with a distance of 1500 m between each well, resulting in 140 wells evenly distributed throughout the study area and with a discharge of 5 l/s, and the scenarios were run for 1000

Abstract

This research aims to examine the correlation and the influence of Authentic Leadership on the contextual performance as a dependent variable, in the departments and Division of the iraqi Ministry of  Foreign Affairs To try out with a number of recommendations that contribute to raising the level of contextual performance in the Ministry. Starting from the importance of research in public organizations and its Role in society, the researcher adopted the descriptive analytical approach in accomplishing this research, The 99 people responded exclusively comprehensively, based on questionnaire that is include 28-item, using interviews and field observations as

The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc