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THE EFFECT OF LOCAL FINANCING UPON REALIZING THE FINANCIAL INDEPENDENCE OF LOCAL UNITS IN DECENTRALIZED ADMINISTRATIVE SYSTEMS
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The increasing level of residents’ requirements of the local community led to the necessity for sufficient local funding to satisfy the residents’ requirements and services of the local units affiliated with the decentralized administrative systems on the one hand, and to the role of local financing in the financial independence of local units on the other hand.With the presence of local financing, the financial independence of local units is achieved and is considered one of the conditions for financial independence, which is the provision of local financing to the units away from central support. The study focused in this research to clarify the concept of local financing for local units with a statement of its conditions and importance and to clarify the concept of financial independence and its relationship to local financing. The weakness and lack of local funding generates weakness in the financial independence of the units, as it turns to the central government to provide financial resources to the local units, which enhances the central government’s dominance over its units and limits its financial independence and freedom to dispose of its local financial resources. On the contrary, the abundance of local funding for the units enhances their financial independence and the disposal of any central government support that weakens or limits their financial independence.

Publication Date
Sun Oct 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of the addition of silanized Nano titania fillers on some physical and mechanical properties of heat cured acrylic denture base materials
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Background: Polymethyl methacrylate (PMMA) is the most commonly used material in denture fabrication. The material is far from ideal in fulfilling the mechanical requirement. The purpose of this study was to evaluate the effect of addition of 3% wt of treated (silanized) Titanium oxide Nano filler on some physical and mechanical properties of heat cured acrylic denture base material. Materials and methods: 100 specimens were constructed, 50 specimens were prepared from heat cure PMMA without additives (control) and 50 specimens were prepared from heat cure PMMA with the addition of TiO2 Nano fillers. Each group was divided into 5 sub groups according to the test performed which was mixed by probe ultra-sonication machine. Results: A highly

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Publication Date
Sun Oct 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of Autolougues Platelet Rich Fibrin Matrix on osseointegration of the titanium implant immunohistochemical evaluation for PDGF-I&IGF-A
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Background: Platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive way to obtain a natural concentration of autologous growth factors and is currently being widely experimented in different fields of medicine for its ability to aid the regeneration of tissue with a low healing potential. Fields of application are sports medicine, orthopedics, dentistry, dermatology, ophthalmology, plastic and maxillofacial surgery, etc. The rationale for using platelets in so many fields for the treatment of different tissues is because PLTs constitute a reservoir of critical GFs and cytokines, which may govern and regulate the tissue healing process that is quite similar in all kinds of tissues. Materials and Methods: Screw titanium implan

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Academic Knowledge in the Colleges of Applied Sciences of the Areas of the National Learning Strategy 2040 in the Sultanate of Oman
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The study aims to identify the extent the academics in colleges of applied sciences are familiar with the themes of the national strategy of education 2040 in the Sultanate of Oman. The researchers used the descriptive approach, as well as they adopted a questionnaire with five dimensions as a tool for data collection, which was applied to (120) academics. The results showed that the academics of the applied colleges' familiarity with the National Strategy for Education 2040 in the Sultanate of Oman is average. The study also found that there were no statistically significant differences in the academics estimates of the extent of the Colleges of Applied Sciences academics’ familiarity with the themes of the National Education 2040 Str

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Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Wells location effect on the underground gas storage in UM ERadhuma Formation-Ratawie oil field
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The role of the Arab tribe Rabi’a in the Umayyad period: The role of the Arab tribe Rabi’a in the Umayyad period
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Abstract:
This tribe had lived in Iraq since the first century A.D. Persia tried to
keep this tribe away from Iraq, but without result. The tribe managed to get
victory against Persia in the battle of Dhyqar.
When the Muslims had come to conquer Iraq, Rabi’a welcomed them
and takes part in that action.
That tribe helped the caliph Ali in the Jammal and Sifffen wars in order
to remain Iraq the center of the Islamic caliphates this tribe had felt very sad
and sorrowful when the caliphate become to the Umayyad . This tribe did not
give up, so this tribe did what could be done to help those who had revolted
against the Umayyad. Rabi’a did that in order to get ride of the Mudriat alsham,
and favored Rabi

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Role of the evaluation process of the staff in determining the training programs Field research in the Office of the Inspector General of the Ministry of Health / Iraq
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         The objective of this research is to determine the relationship between the performance evaluation process and the training programs for the employees, to identify the extent of the organization's commitment to perform the performance evaluation process for its employees and to use the results of this process in determining the appropriate training programs. Performance evaluation, functional analysis, evaluation method used, dependent variable (training programs) and its dimensions, type of programs, program objectives, program curriculum, And the application of the field research methodology and the questionnaire, which included 146 individuals to know their views and analyz

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Crossref
Publication Date
Sun Oct 26 2025
Journal Name
Journal Of Physical Education
The Effect of Special Exercises Using with Assisting Aids According to Differentiated Learning (Visual Learners) in Learning Crescent Kick in Fighters of Specialized Taekwondo schools
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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Impact of non-current assets impairment reporting on certain financial indicators application on Al-Mansour Pharmaceuticals- a private corporation
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   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

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Crossref
Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
The Effect of Variety and Gibberellic acid and Brassinolide and their Interaction on Some of The Chemical Characteristics and Total chlorophyll of the plant Dill Anethum graveolens L.
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The experiment was carried out to study the effect of variety and gibberellic acid in concentration (0 and 50)mg.lat-1 and BL in five concentration (0, 0.50 ,1 ,2 and 3)mg.ltr-1 and their interaction in some chemical Characteristics and total chlorophyll for Dill plant . the experiment designed according Randomized Complete Block Design (RCBD) and three replicates per treatment, compared to the average using less significant difference at the level of probability (0.05) , the results showed the following:- The effect of brassinolide with it,s concentrations led to obtain a significant increase in all the studied characteristics, so the superiority of the concentration of 2 mg.L-1 of brassinolide in each of Ca, Mg,Fe, and total chlorophyll T

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Scopus Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of my style (CPM / PERT) in enhancing the performance of construction projectsAn Empirical Study in the Department of projects in the office of the province of Baghdad
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Abstract

This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hemato

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