Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

Chronic myeloid leukemia (CML) is a myeloproliferative disorder characterized by the presence Philadelphia chromosome (Ph) which was created by a reciprocal translocation between chromosomes 9 and 22 (t [9;22] [q34;q11]. The approval of the 2nd generation TKI ( Nilotinib) takes the treatment of CML patients into new erea with more efficiency and mild to moderate adverse effects. This study was aimed at evaluation of molecular cytogenetic response by (FISH) for Nilotinib in Iraqi patients with assessment for electrolytes disturbances of Nilotinb by measuring a panel of electrolyte (Na+, K+, Ca++, PO4--- and Mg++) , where thirty Iraqi patients with CML who have resistance or no response to Imatinib treatment, attending to Baghdad Teaching Ho

The accretion circumstellar disk of young stars and the Brown dwarf plays an essential role in the formation and evaluation of the planet. Our main work in this paper is to investigate the geometrical shape model for the protoplanetary disk around one of the Brown Dwarfs. The photometric measurements for the brown dwarf CFHT-BD-Tau 4 were extracted from the Vizier archive. We used a numerical simulation to build a model of the spectral energy distribution of our target CFHT-BD-Tau 4. The spectral energy distribution model was fitted with observational data for the brown dwarf CFHT-BD-Tau 4. A transitional disk has been assumed around CFHT-BD-Tau 4. We obtained physical properties of the two disks and the size of the gap between them

This research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

A newly developed analytical method characterized by its speed and sensitivity for the determination of metoclopramide hydrochloride (MCP-HCl) in pure and pharmaceutical preparations via absorbance measurement by Ayah 6SX1-T-2D Solar cell-CFI Analyser. The method is based on the oxidation of the drug with Ce(IV)sulfate in acidic medium to form a red color species which determined using homemade Ayah 6SX1-T-2D Solar cell . Chemical and physical parameters were studied and optimized. The calibration graph was linear in the range of 0.05- 16 mMol.LP-1Pwith correlation coefficient r = 0.9855. The limit of detection(S/N = 3) 0.332 μg/sample from the step wise dilution for the minimum concentration in the linear dynamic ranged of the calibrat

Molar conductance (Λ) of ionizable side chains amino acids, lysine (Lys) and arginine (Arg) with dehydroascorbic acid (DHA) in water and in NaCl solutions was measured at temperatures range 298 K to 313 K. The limited molar conductance (Λo) and the constant of the ions association (KA) are calculated using the Shedlovsky techniques. The dynamic radius of the concerned ion (R) is calculated by used Stokes–Einstein relation. The heat of association, the Gibbs free energy, the change of entropy and activation energy (ΔHo/ kJ mol-1, ΔGo/ kJ mol-1, ΔSo/J K-1 mol-1, and ΔES/ kJ mol-1) respectively), also calculated. The data show increases the molar conductance with increas

The present research is descriptive and analytical by nature; it practically presents the method of implementing the standard pattern in an unconventional way using the bias-cut line. The study aims at investigating the variables of bias-cut and their suitability for fitting large-shaped Iraqi ladies. It also aims at exploring the artistic and innovative features of the bias-cut. Therefore, one needs to understand the rules and basics of clothing and the nature of the body to reach the maximum degree of control.Consequently, the study is to answer the following questions: What is the effectiveness of tailoring on the bias-cut in fitting a standard template of a large-shaped Iraqi ladies? Is it possible to obtain from the offered possibil