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

Introduction: The use of screw-retained hybrid arch bars (HABs) is a relatively recent development in the treatment of mandibular fractures. The purpose of this study is to compare the clinical outcome between HAB and the conventional Erich arch bar (EAB) in the closed treatment of mandibular fractures. Materials and methods: This study included 18 patients who were treated for mandibular fractures with maxillomandibular fixation (MMF), patients were randomly assigned into a control group (n = 10) in which EAB was used and study group (n = 8) in which HAB was used. The outcome variables were time required for application and removal, gingival inflammation scores, postoperative complications, and incidence of wire-stick injury or gloves perf

The purpose of this research is to highlight the relationship between the   administrative investigation and the improvement of institutional performance, and the research sought to achieve a set of cognitive and applied goals. the administrative investigation is the modern trend of managing the offices of the general  hginspectors and the main source to build the necessary standards to manage and invest its resources efficiently and effectively required to achieve the goals it seeks. The institutional performance is the cornerstone for the implementation of all tasks and duties carried out by institutions operating within the borders of a particular country, The significant change

Objective(s): This study was conducted to deal with the importance and effect of various variables which might
have influence in hydrocephaly occurrence.
Methodology: A retrospective design was performed and continued for 4 months. It included 89 nonrandomized
consecutive samples collected from the Early Detection of Childhood Disabilities Center (E.D.C.D.C.)
Duhok. The population involved was the entire cases of both sexes that attended the centre during the period from
1
st.Jan, 1998 to 30th. Dec. 2008 with final diagnosis of hydrocephaly. Patients’ records from the centre were used to
collect data.
Results: Hydrocephaly has been recognized as a public health problem in Duhok province, Iraqi Kurdistan region,<

Copper indium disulphide, CuInS2, is a promising absorber material for thin film photovoltaic which has recently attracted considerable attention due to its suitability to reach high efficiency solar cells by using low cost techniques. In this work CuInS2 thin films have been deposited by chemical spray pyrolysis onto glass substrates at ambient atmosphere, using different [Cu]/[In] ratio in the aqueous solutions at substrate temperature 3000C
and different annealing temperatures . Structural and optical properties of CIS films were analyzed by X-ray diffraction, and optical spectroscopy. Sprayed CIS films are polycrystalline with a chalcopyrite structure with a preferential orientation along the 112 direction and no remains of oxides

Soil stabilization with stone powder is a good solution for the construction of subgrade for road way and railway lines, especially under the platforms and mostly in transition zones between embankments and rigid structures, where the mechanical properties of supporting soils are very influential. Stone powder often has a unique composition which justifies the need for research to study the feasibility of using this stone powder type for ground improvement applications. This paper presents results from a comprehensive laboratory study carried out to investigate the feasibility of using stone powder for improvement of engineering properties of clays.

The stone powder contains bassanite (CaSO₄. ½ H

Soil-structure frictional resistance is an important parameter in the design of many foundation systems. The soil-structure interface area is responsible for load transferring from the structure to the surrounding soil. The mobilized shaft resistance of axially loaded, long slender pile embedded in dense, dry sand is experimentally and numerically analyzed when subjected to pullout force. Experimental setup including an instrumented model pile while the finite element method is used as a numerical analysis tool. The hypoplasticity model is used to model the soil adjacent to and surrounding the pile by using ABAQUS FEA (6.17.1). The soil-structure interface behavior depends on many factors, but mainly on the interface soi