Receipt date:06/23/2020 accepted date:7/15/2020 Publication date:12/31/2021

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The executive authority differs from one country to another, as it differs from a federal state to another according to the nature of the applied political systems, so this research focused on federal states according to their political systems, then going into the details of the executive authority and its role In the federal states by referring to the four federal experiments

The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was

The Bajilian had their important part in the first civilian war between
Muslims. Whether they were against the Umayyad caliphate or with it, who
were small in number, but they had their important part in that actions.
The Bajilian who were against the umayyad caliphate had an important
role in the fall of Umayyad monarchy.
The tribe connections between the bajilians were stronger than their
political differences, which had influnces in that time. The bajilians who were
in muawiya palace were a good diffencer for the bajilian who were in the side
of the caliph ali. They managed to be their medicater in the muawiya palace. 

There were big efforts giving by others in order to decrease the bajilian
eff

Abstract

The various countries seek to encourage their local investments through the various policies they follow. The most important of these is the monetary policy, which is a means and procedures taken by the monetary authority to control the supply of money and maintain its stability of its financial impact on economic activity.
       The effect of monetary policy is to stimulate domestic investment through money supply that is inversely related to the interest rate and a direct relationship with domestic investment. When money supply increases, interest rates fall and local investment growth rates rise, but when the rise in money supply is high, Inflationary measure

Rabi’a played an important part in the conquer of the east. This tribe had
asked to conquer the fareway provinces, in spite of these difficulties, Rabi’a
did that and settled in.
This tribe was among the opposition of the Umayyad caliphate in the east,
because this tribe thinks that the caliphate was with the Mudhariyat and
Qaisiat tribes who were their enemies.
In spite of that, they were very limited cases in which Rabi’a was the
adherence of the caliphate against her enemies like Al-Harith b. Surieg , and
were against Qutaiba b. Muslim al- Bahily.
Rabi’a assisted Amr b. Muslim movement against the Umayyad governor
Qutaibe, because the later wanted to sent her faraway from Mawara al- Nahar.
Rabi

Abstract

Digital repositories are considered one of the integrated collaborative educational environments that help every researcher interested in developing the education and educational process. The learning resources provided by the repositories are suitable for every researcher, so digital information can be stored and exchanged by ensuring the participation and cooperation of researchers, teachers, and those who are interested, as well as curricula experts, teachers, and students, to exchange each other’s experiences in constantly updating that information as a reason for developing their performance in education. This reveals the importance of the role of educational digital institutions by providing and

Abstract

This study aims to identify the social and psychological abuse towards elderly people by others, to identify the difference of social and psychological abuse towards elderly by others according to the variable of gender (male and female). Additionally, to identify the difference of social and psychological abuse towards elderly by determining the one who is responsible of abusing (son, daughter, spouse, etc.). To achieve this aim, the researcher designed a scale to identify the social and psychological abuse towards elderly by others. The results showed that this sample exposed to psychological abuse by different sides due to lacking of powers. Besides, the result showed that there are no signifi

The phenotypic characteristics in the interior spaces are seeing the result of the ability of the designer in his handling of the vocabulary and the elements to deliver a specific meaning for the recipient , and is working to stir up the receiver and make it effective in the process of perception of space. So the theme of the role of phenotypic characteristics is of great significance in the process of analyzing spaces to reach the goal of the main idea , and show those qualities through relationships design in terms of shape, color and texture ... etc. , to reach also designs more beautiful , and creating an internal environment , creative and continuous with its external environment , Hence the importance of research in that it tries t

The family is e Social first come into contact with filial friction direct and continuing as is the social environment the first to grow the patterns of socialization that make up the life of the individual in the future , especially in forming the personality of both social and cultural , the family's work to lay the foundations of standards called the system value , which is ( religious teachings - customs - traditions - norms ) and is on its way interaction values ​​between family members as well as the transfer of expertise , knowledge and models of behavioral by parents to their children , which will be in accordance with the type of interactions and social relations is also affected dev