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jcopolicy-169
Fiscal federalism: a study of the concept and models
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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 .

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
Student Survey in Public Relations Services, Registration and Counseling, A Case Study of Petra University for the academic year 2013/2014.
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The research discusses the public relations services, registration, and academic advising at Petra University for the years 2013-2014. Using a field study and surveying Petra University students to be informed about the services and to cover the tiny details that have to do with public relations role in the university as a specialized department interested in serving public and gaining their trust in terms of what is legal and possible to build and enhance the university reputation. And gain mutual trust between the university and its publics.
The public relations is consi

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of investment climate indicators in stimulating economic growth: a standard study For Malaysia 1990-2016
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In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Developing Human Capital according to the Communities of Practice: A comparative study by using Data Envelopment Analysis
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The research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for t

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Possibility of Applying Quality Management System ISO9001: 2008 in Station Project Al Rustumiya - A Case Study
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The research study of the possibility of the application of the quality management system under the international standard ISO ISO9001: 2008 in the station project Rustumiya wastewater treatment of the Department of SEWER BAGHDAD - Baghdad MOREALITY as the first step in the right direction towards the implementation of total quality management (TQM), and the research Find the gap between the international standard and the quality system used in the organization surveyed through the use of checklists to analyze the gap, the checklist have included (191) items distributed on five basic requirements, according to the appearance in the international standard, namely, (quality management system, management responsibility, resource man

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
الصناعة المصرفية الاسلامية المفهوم والفلسفة،التحديات التي تواجهها والافاق المستقبلية لها
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قبل ثلاثين سنة كانت المصارف الاسلامية مجرد أمنية، الا ان اعمالا بحثية جادة أجريت خلال العقود الثلاثة السابقة أظهرت أن المصارف الاسلامية قابلة للتنفيذ وتمثل طريقا ذا جدوى في الوساطة المالية، وضرورة من ضرورات العصر الحديث لا تستطيع أن تستغني عن خدماتها أمة من الامم أو قطاع من القطاعات الاقتصادية والاجتماعية والثقافية.

لذلك تم انشاء عدد من المصارف الاسلامية خلال هذه المدة في ظل وسط اقتصادي

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Publication Date
Wed Apr 01 2026
Journal Name
مجلة الفارابي للعلوم الانسانية
A Study on the Names of Four-legged Animals in the Translations of the Holy Quran in the 11th-15th Centuries
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Summary: This study aims to examine the names of four-legged animals found in Turkish translations of the Qur’an written between the 11th and 15th centuries from linguistic, etymological, and semantic perspectives. These translations, belonging to the Old Anatolian Turkish period, serve not only as religious texts but also as valuable documents reflecting the social structure, cultural values, and linguistic features of the time. Within the scope of this research, six major tafsir (exegesis) texts were systematically analyzed, and the data obtained were evaluated within historical and cultural contexts. The theoretical framework of the study is based on Lakoff and Johnson’s Conceptual Metaphor Theory and Wierzbicka’s approach to lingu

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for accounting disclosure proactive and reflect on the decisions of investors: Applied research in a sample of industrial companies listed on the Iraq Stock Exchange
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Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
"Acquired organizational immune and its impact on the application of knowledge management strategies" Analytical study of the opinions of a sample of Lecturer staff at the Technical College of Engineering and the Technical Institute of Amara
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             The present study aims to reveal the extent of the influence of the acquired organizational immune through its dimensions (organizational vaccination, organizational learning, organizational memory, and benchmarking) in the application of knowledge management strategies in its two dimensions (codification strategy, personalization strategy) as well as clarifying that influential relationship between the study variables Because of its importance in reducing resistance to change by responding to the requirements of the environment. A set of main and sub-hypotheses emerged from the study, which was formulated in view of the hypothesis scheme of the study, and i

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of Visual Language as a Reflection of Culture: Violence Against Women in Iraq
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The present work is qualitative descriptive. It aims to examine the idiosyncratic schema when deciphering the selected violence-based panel from Nasser Ibrahim’s caricatures. The researchers accordingly adopted part of Sharifian’s (2011) Cultural Schema model, particularly that part that is concerned with the examining the micro/idiosyncratic level of understanding. The study has revealed that the participants have not only differed among themselves regarding the way a figure is being denotatively conceptualized, they also highlighted different exact conceptualizations for the same figure, such as: using various adjectives that reflect various levels of intensity, emphasizing the behavioral aspect or the appearance of the figure, ado

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Study of the imperatives of promoting financial inclusion in Iraq: Opportunities and challenges
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The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

  • Iraqi society is a young society.
  • The majority of the population is 70 percent. They live almost in urban areas.
  • The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

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