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 bu

    The cinematic costume is a qualitative element that transcends the direct function of it. It is an active personality that can become a brand of publicity and transformative signs that dismantle the intellectual system of acts, characters and events and reconstructs them aesthetically. For this reason, the researcher identified the subject of his research with the following address: (cinematic costumes between the function of publicity and Semiotics Significance). The researcher divided the research into the following: The methodological framework. The theoretical framework: The researcher divided it into three topics: the first topic: publicity. Function and concept. The second topic: fashion text and significance. Th

 Water represents as a basic intellectual material in the myths of creation and the start of formation, Thus, water has turned into an intellectual material in literary mythological texts in addition to its function in sculptural Mesopotamian sculpture. The research is in three sections: the first section deals with Myth, its concept, peculiarities and types, the second section is about mythological literature, the third section is about the idea of ​​water and mythical literature. The question research question here is that does the idea of water have any impact on mythological literature? And Does it link to sculptural products? The importance of the research is that it shows the human imagination and its relationship to functioni

Al-Manas and Al-Muhais are two words in a close sense of the strange words of the Holy Quran. The word Al-Manas was mentioned once in the Holy Qur'an in Surat (PBUH). ) / 36 .. What we will see in the folds of the search, God willing.

Verbal Antonyms: A research in the relationship in meaning Between the words in Arabic language

Abstract

This study highlights the importance of Iraq in the analysis of foreign trade and economic growth for the period (1980 - 2013) is an attempt to determine the equilibrium relationship long term and short term between these two variables were used ARDL model to explain the economic relationship between the two variables.

To achieve the objectives of the research has been the standard model estimate after testing the stability of exports X data series, and imports M, and GDP current prices, and exchange rate EXR, and verify the existence of a joint integration relationship between these variables.

In order to achieve the objectives of the research it

Total quality management is considered a modern management concept that achieved success in all fields of various industrial and service sectors in advanced countries . One of these sectors is insurance. This concept aims at improving and developing the performance of insurance service continually . It is the gate that can enable radical change in the organization culture inside the company to transform it from using the traditional management style into using the modern style which achieves high quality standard of insurance service . As a result many insurance companies headed to applying the principles of total quality management in their companies . This study aims at raising the standard of the performance of the Iraqi Insurance Com

This research aims to identify the productive relationship nature among the elements used in the agricultural companies by estimating the translog cost function. It also aims to recognize the possibility of substituting these elements with each other, to identify the nature of revenues, and economies scale through elasticity of other cost. This research goes further to define the typical use of resources, identify the performance of the companies and their contribution in controlling their cost, and estimating elasticity of substitution (Allen-Uzawa), (Morishima).  The translog cost function was estimated so as the total cost of the agricultural companies is a function of the prices of production and production quantity output  el

This research aims to estimate production functions through which production relations, possibilities for production elements substitution, measurement of its substitution elasticity, and efficiency and distribution coefficients can be analyzed. This would be done through estimation of constant elasticity of substitution production function for agricultural companies in Iraq depending on data from Iraqi Stock Exchange reports of 2005-2016. The researcher had used panel data model and estimated its three models: the Pooled Regression Model (PRM), the Fixed Effect Model (FEM) and the Random Effect Model (REM). A comparison was made for theses three models using F, LM, Husman tests. Tests show that Fixed Effect Model (FEM) is the best

This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract This study examines the working capital management