Abstract. Geographical and remote sensing, which gave a picture of the change in the area of agricultural land in the study area for selected years (1980, 1990, 2000, 2010, 2020). In particular and Iraq in general, as this led to a reduction in the areas of agricultural lands and in return an increase in arid lands and their desertifica- tion and the loss of their productive value, which as a result leads to the migration of the population, the change of land sex, the failure to achieve food security and dependence on the import of the food basket.

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

يعود اهتمام العالم بالبيئة الى التدهور والتغيرات المستمرة جراء الاستغلال البشري الخاطئ لها من خلال رمي المخلفات وبأنواع مختلفة اذ ان البيئة المائية تتعرض يوميا الى الاف الاطنان من المخلفات المختلفة التي أدت الى تلوثها وتزداد هذه الملوثات يوما بعد يوم ومما يؤدي الى الاضرار في البيئة المائية ،و تعد الأنهار المصدر الأساسي للحياة الطبيعية ولكون نهر الفرات احد اهم المصادر المائية وتعتمد عليه العديد من الف

• Epstein, B., and sobel , M. (1954)."Some Thearems Relevant to life Testing from an Exponential population" Annals of Mathematical Statistics, 25, 373 – 381 .
• Epstein, B., and Tsao, C.K.(1953) "Some Tests Based on Order Observation From Two Exponential Populations" Annals of Mathematical Statistics , 24 , 458 – 466 .
• Hogg, R.V. and Tonis, E,A. (1963), "An Iterated procedure for Testing the Equality of several Exponential Distributions" Journal of the American Statistical Association, 58 , 435 – 443.
• Kumar, S. , and patel , H. I. (1971) "ATest for the Comparision of two Exponential Disributions" Technometrics , 13 , 183 – 189 .<

The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

Management is considered as most important resource of the society ones in modern era and an exchange
point in societies’ lives in order to achieve its goals and wishes. So far, management behinds the new
electronic society has become different in shape and nature due to the force of the nature of information
technology that shapes the relationships between the world’s individuals at the national level but it goes
beyond the international ones. The study aims at identifying the impact of the electronic management’s
components upon the improvement of the quality of nursing care in Baghdad’s hospitals. The descriptive
design, with a sample-survey approach, is used as appropriate ones for the field study of social

Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

  دأبت الأسطورة تفسر للإنسان أصل النشوء والتطور، والقص الأسطوري لنتاج أبراهام ركلسون في قصة "عمود النوارس" من المجموعة القصصية "بيت البريق" يفسر ضمنا أصول يهودية للسكان الأصليين في الولايات المتحدة، سردها ركلسون بأسلوب توراتي نحوا ومعنى لمقاربة النص الأدبي من النص في كتاب المورمون والتوراة. إن النص محاولة تعويضية لليهود المهاجرين للشعور بالألفة في المكان. وظف ركلسون أحداث تاريخية ذكرت في كتاب المورمون ل

ملخـــص البحــــث

البحث يحدد القيم التي تم التركيز عليها والإهتمام بها في كتاب القراءة الكوردية للصف الثاني في المرحلة الاساسية  المقرر, وكذلك القيم التي لم يتم التركيز عليها أو الإهتمام بها و التي تم تجاهلها بصورة كاملة في نفس الكتاب. وتحديد عدد الصفحات التي تم تخصيصها مقارنة مع مساحات الصور التوضيحية والفنون الأدبية في الكتاب المقرر