The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

The characteristic feature of a structure is that it accepts changes in form; this fact gives the structure features represented by the unity of its parts and wholeness. Accordingly, structure theorists consider the structure the major factor in composing the parts within the wholeness of the visual cognition according to a methodological adaptation of the creative processes in treating the elements of the logo, and this would make the logo have a visual identity that provides the recipient with a holistic description of the content of the materialistic representation. Additionally, the logo achieves identification between the concept and the reality at many times; therefore, it represents an entity that has characteristics and mean

Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

 Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

Diagnosing heart disease has become a very important topic for researchers specializing in artificial intelligence, because intelligence is involved in most diseases, especially after the Corona pandemic, which forced the world to turn to intelligence. Therefore, the basic idea in this research was to shed light on the diagnosis of heart diseases by relying on deep learning of a pre-trained model (Efficient b3) under the premise of using the electrical signals of the electrocardiogram and resample the signal in order to introduce it to the neural network with only trimming processing operations because it is an electrical signal whose parameters cannot be changed. The data set (China Physiological Signal Challenge -cspsc2018) was ad

The aim of this research is to show the level of banking leadership trends in the importance of  organizational  confidence and its reflection in the dimensions of the strategic position the research was applied in a bank (Al- Mansour Investment, Business Bay), and the Questionnaire Was adopted as a tool to collect data and information from the number of the sample (15) who are in allocation (Department Manager, Department Manager Department Manager, Division Officer, Unit Officer) and he used the statistical program (spss) to calculate (standard deviation, arithmetic mean, percentages, regression, analysis,F-test coefficient of determination R2, Coefficieent, square Kay and the research reached a number of conclusions, the mos

The purpose of this paper is to identifying the relationship between some visual functions and the level of achievement of air rifle shooting among young Iraqi female, and identifying the relationship between some functional variables of the respiratory and nervous systems at the level of achievement of air rifle shooting among young Iraqi female. The researchers used the descriptive approach in the correlative relationships style for its suitability and the research problem. The researchers determined the research community by the intentional method represented by (10) young female shooters who represent the national team with air rifle shooting effectiveness, and who represent (100%) of the research community. One of the most important re

Research Summary

        The doctrine of belief in the Last Day is one of the pillars of faith, and the doctrine of resurrection and reckoning are part of this day.

 Belief in the Last Day puts a person in constant control over himself, as this control creates in this person happiness and a decent life, and he renounces the world and turns away from all vices and adorns all virtues.

        On the other hand, we find that the person who does not believe in this day does not stand before his eyes anything that prevents him from doing injustices and corruption in the land. The doctrine of belief in the Last Day alone is