يمثل الأخذ بالنظام الفيدرالي أطاراً تنظيمياً لشكل الدولة و مرحلة تحول مهمة في بنية الدولة العامة في مختلف مجالاتها، فالانتقال من المركزية في أدارة الشؤون العامة للدولة الى النمط الفيدرالي يمثل تحولا بنيوياً وسيكولوجياً ،حيث يكون هنالك توزيع مكاني - عمودي للسلطة والثروة بين الوحدات المكونة للدولة بشكل يختلف كليا عن الحالة المركزية، ونجد صور تنظيمية عديدة تتأسس ضمن اطار الفيدرالية العام ،مثل الفيدرالية السياسية والفيدرالية الاقتصادية والفيدرالية الاجتماعية والفيدرالية التربوية والفيدرالية الامنية والفيدرالية التعليمية والفيدرالية المالية، وهذه الأخيرة تعد من أبرز الصور كونها تعالج مجال مهم من مجالات الفيدرالية هو عملية توزيع وإدارة الجانب المالي بين الوحدات المكونة للجسد الفيدرالي العام، من هنا جاء هذا البحث ليقدم صورة عامة عن الفيدرالية المالية مع الاشارة الى مجموعة من النماذج الفيدرالية المالية المطبقة في بعض الدول الفيدرالية في العالم .
Presupposition, which indicates a prior assumption, is a vital notion in both semantic and pragmatic disciplines. It refers to assumptions implicitly made by interlocutors, which are necessary for the correct interpretation of an utterance. Although there is a general agreement that presupposition is a universal property of Language, there are various propositions concerning its nature. However, this research work proposes that presupposition is a contextual term, thus, is more pragmatic than semantic in its nature.Although Semantics and Pragmatics are two distinct disciplines, they are interrelated and complementary to each other, since meaning proper involves both, and since there is no clear borderline between the two disciplines. How
... Show MoreChange the morphological characteristics with the change of the factors affecting it has been shown that the Tigris River has the characteristics of the morphology of the low values in terms of depth, width and perimeter wet and gradient which in turn affected the morphological and other characteristics in terms of the direction and pattern of runoff came through the study of 48 cross-section is taken of the Tigris River Year 2008 by section for each 1 km, it has been shown that the average width of the Tigris River does not exceed 221.1 meters and the average depth of 3.9 meters either wet ocean amounted to 268.9 meters and changed the cross-section area of the last section at a rate of 4594.3 square meters, and through the study turned
... Show MoreCryptographic applications demand much more of a pseudo-random-sequence
generator than do most other applications. Cryptographic randomness does not mean just
statistical randomness, although that is part of it. For a sequence to be cryptographically
secure pseudo-random, it must be unpredictable.
The random sequences should satisfy the basic randomness postulates; one of them is
the run postulate (sequences of the same bit). These sequences should have about the same
number of ones and zeros, about half the runs should be of length one, one quarter of length
two, one eighth of length three, and so on.The distribution of run lengths for zeros and ones
should be the same. These properties can be measured determinis
This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me
... Show MoreResearch aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a number of academics professionals experts, in addition to financial analysts and have concluded a set of conclusions , the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve
... Show MoreThe research paper talks about one of the topics that deals with one of the high-style styles in the Holy Qur’an that carries with it a high and influential style in directing the Qur’anic context, as the verses are singled out with certain words, each of which came out to other meanings, which is what was called in the past “what the wording agreed and the meaning differed Or the so-called “faces and analogues” and the meaning of analogues in the language and the Qur’an; To mention a word in a place and it means a meaning other than the other, and to interpret each word with a meaning other than the other meant by the faces, and accordingly the goal of the research is in the linguistic significance, in order to reveal the tr
... Show MoreNecati Cumalı, the Turkish writer and poet, was born on the 13th of January 1921. The Origin of his name coincides with the same Friday where an airplane crush accident happened inside the borders of Greece where he used to live. He was one of the 20th century most prominent writers whose fame lasted for 80 years until his death on the 10th of January 2002.
Although Necati Cumalı worked in various literary fields such as short stories, novel, drama, and critical analysis, he was often known as a poet. His poetry celebrates highly elevated emotions to love and nature in unique lifestyle that displays his delightful diction. The p
... Show MoreIn this paper , some of lexical stylistic , syntactical stylistic devices , and one phonetic stylistic device are going to be illustrated in the study of the aphorisms of “life and death” . These stylistic devices are parallelism , hyperbole , alliteration , meiosis , irony , oxymoron , cliché , litotes , metalepsis , and loose sentences. This paper aims at identifying the functions and the frequencies of these devices. These stylistic devices make one speech and writing more interesting and help to get the attention of readers/ listeners
The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which reflected the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o
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