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.
The sports institutions in general are affected and contact with sport in particular the environmental factor, whether political or economic, which makes them in constant need to consider their administrative applications to increase the confidence of their employees because of their suitability or consistency with the new reality according to the sports activities that relate to it, The stalemate in administrative and technical aspects of the administrative work method in the majority of the Olympic sports federations makes the achievement of most of the goals far from the present reality, and the selection of suitable alternatives to achieve the objectives by those who disagree with the concepts of modern dictatorial standards It leads to
... Show MoreAbstract: An unfavorable complication of root canal is vertical root fracture. The aim of present study is to evaluate the vertical root fracture of treated teeth filled with gutta percha and Resilon obturating material using different sealers. Forty mandibular premolars used in the study. Canals randomly divided into four groups (n=10). Group-A eugenol-based (Endofill) sealer with gutta percha; GroupB epoxy-amine (AH Plus) sealer with gutta percha; Group-C resin-based (Real Seal) sealer with Resilon; or Group-D epoxide-based (Perma Evolution) sealer with gutta percha. Roots mounted vertically in cold cure acrylic blocks and subjected to vertical loading with a crosshead speed of 1mm ̸min. The point at which fracture of the roots occurred
... Show MoreFinancial inclusion refers to the access of financial services at low cost and high-quality from the formal financial sector to all segments of society, especially marginalized groups, and then use and benefit from them. Financial inclusion is also associated with banking stability, as well as with financial integrity and financial protection for the consumer, therefore, it achieves a number of objectives, the most important of which is to support and enhance banking stability. This is what made it attract the attention of many countries and central banks recently.
The study aims to show the impact of financial inclusion indicators on ban
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The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions ta
... Show MoreSemi-parametric models analysis is one of the most interesting subjects in recent studies due to give an efficient model estimation. The problem when the response variable has one of two values either 0 ( no response) or one – with response which is called the logistic regression model.
We compare two methods Bayesian and . Then the results were compared using MSe criteria.
A simulation had been used to study the empirical behavior for the Logistic model , with different sample sizes and variances. The results using represent that the Bayesian method is better than the at small samples sizes.
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This study was conducted by using soil map of LD7 project to interpret the
distribution and shapes of map units by using the index of compaction as an
index of map unit shape explanation. Where there were wide and varied
ranges of compaction index of map units, where the maximum value was
0.892 for MF9 map unit and the lower value was 0.010 for same map unit.
MF9 has wide range appearance of index of compaction after those indices
were statistically analyzed by using cluster analysis to group the similar
ranges together to ease using their values, so the unit MF9 was considered as
key map unit that appears in the soils of LD7 project which may be used to
expect another map units existence in area of
Background: This in vitro study was carried out to evaluate the effects of various veneering dentin ceramic thicknesses and repeated firings on the color of lithium disilicate glass-ceramic (IPS e.max Press) and zirconium-oxide (IPS ZirCAD) all-ceramic systems, measured by clinical spectrophotometers (Easyshade Advance 4.0) . Materials and methods: The 72specimens cube-shaped have the dimension of about 11 mm in width, 14 mm in length, 1mm in thickness, these cores divided into 3 groups according to the type of material each group have (24)core specimens. Each group had been divided into three sub-groups (each having 8 specimens) according to veneering with dentin ceramic thicknesses: as 0.5, 1, or 2 mm (n=8). IPS e.max press and ZirCAD c
... Show MoreIn the name of God, the Most Gracious, the Most Merciful
Praise be to God who revived Balu. And the good word brought hard hearts after removing from them what had almost killed them of ignorance, injustice, hatred, hostility, estrangement, and irritation... So God replaced for them what was best with what was best in terms of knowledge and fairness, and what was corrupt, love, and altruism. So the example of a believer and a good word is like a tree with good roots and branches. Then I pray and greet the one who watered it from the pure and inexhaustible spring of Islam, our Master Muhammad, so that the valleys flowed in their capacity, and the crops grew, then they became thicker and became even, and their good fruits in behavi
... Show MoreThe research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies firm with limited liability.The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b
... Show MoreThe Purpose of this study are analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f
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