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Decentralization in Iraq: Addressing The State – Society Gap
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The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as the building block of decentralization.

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Forced State Fair Workers "Trades and professions" To work from the perspective of the Islamic economy
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The origin of occupations and trades producing goods and services necessary for the members of society
When people are designated to perform this task, in which case the state of change is included in the imposition of adequate labor rights, and may change from imposing sufficient to imposing the eye
Does the state have the right to compel "tradesmen and professions" to do their jobs?
Therefore, this research came to address the legitimacy of this from the perspective of the Islamic economy.

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Application Tools Lean Six Sigma Definition and measurement phases in new product development. In the Electrical Industries State Company. case Study.
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methodology six sigma Help  to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.

 We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine t

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative Evaluation of the Effect of Different Universal Adhesives and Bonding Techniques on the Marginal Gap of Class I Composite Restoration (A SEM Study)
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Background: With the increase in composite material use in posterior teeth, the concerns about the polymerization shrinkage has increased with the concerns about the formation of marginal gaps in the oral cavity environment. New generation of adhesives called universal adhesive have been introduced to the market in order to reduce the technique sensitive bonding procedures to give the advantage of using the bonding system in any etching protocol without compromising the bonding strength. The aim of the study was to study marginal adaptation of two universal adhesives (Single bondâ„¢ Universal and Prime and Bond elect) using 3 etching techniques under thermal cycling aging. Materials and Methods: Forty-eight sound maxillary first premola

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Estimation the reliability function of multi state system by using Direct Partial Logic Derivative
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In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Potential Energy Expectation Value for Lithium Excited State (1s2s3s)
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The purpose of the present work is to calculate the expectation value of potential energy for different spin states (??? ? ???,??? ? ???) and compared it with spin states (??? , ??? ) for lithium excited state (1s2s3s) and Li- like ions (Be+,B+2) using Hartree-Fock wave function by partitioning techanique .The result of inter particle expectation value shows linear behaviour with atomic number and for each atom and ion the shows the trend ??? < ??? < ??? < ???

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Measurement Radon Concentration in Imported and Local Wood Using Solid State Nuclear Track Detectors
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Abstract: The aim of the present work is to measure radon concentration in wood. Solid state nuclear track detectors of type CR – 39 was used as measurement device. Eight different samples of imported and local wood were collected from markets. Samples were grinded, dried in order to measure radon concentrations in it. Cylindrical diffusion tube was used as detection technique. Results show that the higher concentration was in Iraqi sample 1 which recorded (14.02 ± 0.9) Bq / m3, while the less was in Emirates Sample which recorded (5.35 ± 1.2) Bq / m3. From the present work, all wood samples were with lowest concentrations of radon gas than other building materials.

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization of costs by using the tool of the quality function deployment: / applied research in the State Company for Textile and Leather Industries
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The research aims to apply one of the techniques of management accounting, which is the technique of the quality function deployment on the men's leather shoe product Model (79043) in the General Company for Textile and Leather Industries by determining the basic requirements of the customer and then designing the characteristics and specifications of the product according to the preferences of the customer in order to respond to the customer's voice in agreement With the characteristics and technical characteristics of the product, taking into account the products of the competing companies to achieve the maximum customer satisfaction, the highest quality and the lowest costs. Hence, the importance of research has emerged, which indicat

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
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The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Studying of the optical properties of poly (vinyl alcohol) films using Aluminum sulphate as additive by measuring allowed direct transition energy gap
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The change in the optical band gap and optical activation energy have been investigated for pure Poly (vinyl alcohol)and Poly (vinyl alcohol) doped with Aluminum sulphate to proper films from their optical absorption spectra. The absorption spectra were measured in the wave range from (200-700) nm at temperature range (25-140) 0C. The optical band gap (Eg) for allowed direct transition decrease with increase the concentration of Aluminum sulphate. The optical activation energy for allowed direct transition band gap was evaluated using Urbach- edges method. It was found that ?E increases with increasing the concentration of Al2 (SO4)3 and decreases when temperature increases.

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The added value of internal audit and its role in achieving independence and responsibility: applied research in the Rafidain State Company for Dams implementation
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The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

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