The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the academic year (2014-2015), while the second phase, which represents the phase of applying the decentralized system, extended Between the academic year (2015-2016) and the academic year (2018-2019). The research community was formed in all education directorates in the governorates of Iraq, except for the Kurdistan region, with the exception of the following governorates (Kirkuk, Anbar, Salah al-Din, and Nineveh) due to the lack of educational data at the ministry due to the security conditions witnessed, while the research sample was represented in eleven governorates (Diyala, Baghdad, Babil, Karbala, Najaf, Al-Qadisiyah, Muthanna, Wasit, Thi Qar, Maysan, Basra), and the researcher calculated the arithmetic averages and the upper and lower limits for each of the educational data and educational indicators in the governorates in the field of research during the two periods (central and decentralization) and then a comparison between them Using the ratio of the German and Teni method to determine the presence of significant differences between performance indicators in the two phases and to determine which is better. The research found that the transition to a decentralized system and the process of transferring powers between the Iraqi Ministry of Education and the provinces has negatively affected educational performance, and the researcher recommended a set of recommendations to advance the educational reality in Iraq, the most important of which is reviewing the transfer of powers and also recommended measures that improve educational performance
Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical and cultural factors which distinguish it about other environments . In order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte
... Show MoreThis study has been carried out in the Station of Poultry Researches which is affiliated to the General Office of Agricultural Researches / Ministry of Agriculture during the period from 25/02/2019 to 08/04/2019 (42)days .Five hundred unsexed one day old chick of type (Ross 308) used in this study, and has been fed on diets which oleuropeinin has been added to it with the levels 2,2.5,3 and3.5 g/kg as a feed for the treatments T2 , T3 , T4 and T5 respectively and compared to the control treatment T1 which is devoid of addition, every treatment included Four replicates each one has 25 birds in order to study the effect of adding a various levels of oleuropein into the diet on the production and physiological performance for broilers. The res
... Show MoreThe research study aims to investigate the prevalence of the phenomenon of drags and the causes of this phenomenon from the teachers point of view Two hundred Teachers participated in this study Questionnaire was used to collect the data .
The results emphasized the importance 0f the educational counseling through different procedure to prevent drugs abuse . the results also&
... Show Moreفي العقود الملزمة للجانبين اذا لم ينفذ احد المتعاقدين التزامه تنفيذا كليا فانه يجوز للمتعاقد الاخر ان يطلب من المحكمة فسخ العقد فسخا كليا ، الا انه قد يقتصر عدم التنفيذ على جزء من التزامه فعندئذ يثار التساؤل الاتي: هل يمكن فسخ العقد فسخا جزئيا ؟ الملاحظ ان هنالك خلافا فقهيا وقضائيا كبيرا حول جواز الفسخ الجزئي ، فالبعض يجيز الحكم بالفسخ الجزئي ، والبعض الاخر لا يجيز الحكم بالفسخ الجزئي، وقد انتهينا الى القول بع
... Show MoreContemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma
... Show Moreالعدد: دراسة مقارنة بين اللغة الاسبانية والعربية.
Imam Sajjad was interested for the development of individual realization faith when individual being an important element among the component of society He asserted the development of the spirit of tolerance and the removal of intolerance and fulfillment of the promise Also,