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
يتناول البحث جزئية من جزئيات موضوع الفسخ المبتسر للعقد
This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.
A number of
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The most prominant goal aimed at by contemporary islamic ideology is to present Islam to the whole world as a message of God that establishes for man a supreme civilization to accomplish justice, peace, development and prosperity
This mission is hindered by many obstacles that create Islamic ideology crisis such as loss of Comprehensive unifying vision which led to the loss of correct vision. This resulted in a Weakness of Priority arrangement and national interests a accomplishment.
There is also a problem of the curriculum that teaches Islamic ideology .
Another problem is that of the concept taken from Islamic culture.
Also another Problem Is the lack of understanding of
... Show MoreThe current research aims to identify pictorial coding and its relationship to the aesthetic taste of art education students. The research community consisted of (10) plastic artworks, and (3) artworks were selected as a sample for analysis and decoding. With the aim of the research, the research tool was prepared as it consisted of an analysis form, and the researcher used statistical methods: Equation (Cooper) to find the percentage of agreement between the arbitrators and the equation (Scott) to calculate the validity of the tool, and the correlation coefficient (Pearson) to extract stability in the method of segmentation half. Shape formations and achieve encryption of the plastic image through decoding symbols, meanings, and the sig
... Show MoreThe main objectives of present study are to evaluate the trace elements pollution in the sediment of the Tigris River and drainage canals in Wasit Governorate, Iraq. Assessment of trace elements pollutants were conducted for 18 sediment samples collected in March 2017. Trace elements were analyzed in sediment Tigris River samples in Wasit Governorate. This metal pollution was evaluated using geo-accumulation (I-geo) index, Contamination Factor (CF) and Pollution Load Index (PLI). According to these statistical indices, the sediments collected from Tigris River in the study area are highly polluted with Titanium (71.9 ppm), Nickel (226.6 ppm) Chromium (425.2 ppm), Cadmium (2ppm) and Molybdenum (15.8 ppm) while the sediments&nb
... Show MoreStudent performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.
In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.
The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items
... Show MoreThe research sought to know the educational goals of Quranic proverbs, The first chapter: includes general terms of research, its problem, its importance, its objectives, its methodology, and the definition of terms. In the second chapter: Proverbs in Quranic usage such as simple and complex proverbs, standard proverbs, In the third chapter, the educational objectives of the Quranic proverbs include: bringing the meaning, persuasion, thought provoking ..... the educational characteristics of the Koranic verses, including: accuracy of photography, and the truth of similar, and included the lesson applied lesson, Chapter fourth : Conclusions and Recommendations with abstra
... Show MoreThe research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of
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