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

Luqman's story stated that human instinct, if I was brought up properly, reaches wisdom and inflicts the right to everything. It is to go to worship God and adhere to the satisfaction of morals and high morals that are ordered to meet among human beings in this life, because this worship educates in the soul the most beautiful morals needed by human beings of honesty, honesty and modesty, and the work of good and virtues, and distancing the soul from evil and vices.

ABSTRACT
Threw this research to the following:
1 - Know the impact of strategy Puglia in the collection of the rules of the Arabic language
students at the Institute of preparation parameters .
2 - Know the impact of the retention strategy in Puglia collection rules Arabic language
students at the Institute of preparation parameters .
To verify the status Mmermaa Find researcher Elsafreeten following two hypotheses :
1 - There is no statistically significant difference between the average score for the collection
of the fourth grade students at the Institute for the preparation of material parameters who
were studying grammar strategy Puglia and average grades collectible fourth grade
students at the Institu

The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

This study is taken from the doctoral thesis that I prepared in the year 2000 at the University of Bordeaux in France under the title “ Ali bin Abi Talib Imam and Calif “. This thesis was prepared as a continuation of what the French orientalism Louis Massignon wrote about Islam and his student Henry Corbin, who introduced Europeans to Shiism. This study represents the philosophy of dialogue and the unity of the Islamic Emma as one of the most important methods used by Imam Ali.

Imam Ali established the most beautiful, creative, and most complete rules of human dialogue that preserve the unity of the nation’s fabric and preserves human dignity. Imam Ali referred to basic principles foundations to reach this goals, including

A New Perspective About Masculinity and the Issue of Identity in Ernest Hemingway's The Old Man and The Sea and Michael Ondaatje's in The Skin of a lion

The area around the Suez Canal has been chosen particularly  Sinai  to implement the new Suez Canal project parallel to the original 72-km-long channel due to the importance of the commercial site of the Arab Republic of Egypt, competing with shipping lanes, to accommodate the increasing maritime traffic  passing through the Suez canal, and to provide special services for trade world and reduce the economic cost of marine trip. The establishment of six tunnels for automobile and railway transport to Sinai The cost of the establishment of this new channel  and the establishment of the tunnels about (2.8) billion, of which 4 billion cost of the new channel. Project implementation period is one year. The new proj

The aim of the research is try to answer the questions about the importance of the participation of scientists in the scientific researcher Google Scholar for the professor and the university, and the extent of participation of Iraqi universities, and the rank of the University of Qadisiyah, and the number of participants and teachers of this engine, The research came out with several conclusions, the most important of which is that (21%) of university professors are involved in the google engine and most of the participants did not carry their full research through the site

It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

The research study includes shedding light on the sas dance in Iraq, as it is one of the popular legacies that are rich in the Mesopotamian civilization and because of the different practices it has in the different occasions on which these dances are held. Which is one of the kinetic arts widespread among the classes of Iraqi society. The researcher explained its features and artistic content that characterizes Iraqi music. The (methodological framework) reviewed the justification, importance and purpose of the research, and the limits of the research that included the (National Troupe of Folk Art) as a human limit to discover the artistic methods of the Sas dance and then define the terms of the search. The "theoretical framework" cont