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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 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Motivations of Volunteers in Jordan: An Exploratory Study Based on a Sample of University Students within the Context of their Social Relations
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Volunteerism is an element included in many human cultures. It represents a positive cooperative act between individuals and groups. It expresses the social value systems. As a social phenomenon, it develops in societies according to innumerous circumstances and conditions. This study uses a functional approach that assumes that volunteering performs six functions for volunteers. Namely, we assume that volunteering (1) creates a sense of protection (2) meets significant cultural values (3) improves professional status of volunteers, (4) strengthens their social relationships, (5) helps them achieve a better understanding of life, and finally, (6) enhances their outlook and self-esteem. The central aim of the study is to discuss these fun

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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Comparison between the estimated of nonparametric methods by using the methodology of quantile regression models
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This paper study two stratified quantile regression models of the marginal and the conditional varieties. We estimate the quantile functions of these models by using two nonparametric methods of smoothing spline (B-spline) and kernel regression (Nadaraya-Watson). The estimates can be obtained by solve nonparametric quantile regression problem which means minimizing the quantile regression objective functions and using the approach of varying coefficient models. The main goal is discussing the comparison between the estimators of the two nonparametric methods and adopting the best one between them

Scopus
Publication Date
Fri Nov 14 2025
Journal Name
Alrafidain Of Law
The Effects of the research and technology development contract -A comparative study-
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Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Legalization of political parties Study in the law of parties
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The political parties are considered to be the basic infrastructure in the political process for their great role in achieving the political movement in the country and to work on implementing the goals and interests of its voters in the event of their coming to power. If the parties that totalitarianism led to monopoly and monopolization, We can not talk in these countries about the liberal concept of the party and can not talk about the existence of a law or laws and regulations governing and regulate the work of parties. But on the other hand, which is represented by the liberal state, we find a lot of talk and practice about the form and nature of the legitimate law in regulating the formation of parties and their work in a manner th

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The fate of Pharaoh's magicians in the Quran : objective study
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Out of the search for the truth, the reader of the Holy Qur’an should know the fate of the sorcerers whom Pharaoh threatened when they announced it as pure monotheism in front of seeing the stick as it turned into a clear serpent, when they said: We believe in the Lord of the worlds, the Lord of Moses and Aaron, and the clear promise came to cut and crucify the trunks of palm trees, and they said what they said if Being supplicants to God (May God cause us to die as Muslims), did Pharaoh actually carry out what he promised them?? So we studied that subject from this angle. Because what looms on the horizon of the Holy Qur’an is that there is no one who seeks refuge with God Almighty in times of adversity except that God Almighty has

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Publication Date
Sun Oct 06 2024
Journal Name
International Journal Of Advances In Engineering And Management (ijaem)
The makers of sedition in light of Chapters (Al-Baqarah and Yusuf)/An objective study
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The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Federal Board of Supreme Audit and Role in the Assessment of Tax Performance: An Applied Research in The General Commission of Taxes
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The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

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Publication Date
Fri Nov 14 2025
Journal Name
Al–bahith Al–a'alami
Students and Watching Specialized Satellite Channels (Applied Study on a Sample of University of Baghdad’s Students
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This research is one of the public research aimed at identifying the communication habits and the implications of the content on the communication process, especially as the audience of specialized media is often characterized by effectiveness, depth and active in tracking the media message and interaction with its content. It means such audience is a positive, very active, dynamic, and very alert audience driven by his interests and psychological needs to watch specific programs meet his desires.

This satisfaction can only be achieved through the use of specialized media capable of producing programs that will communicate and interact between the ideas you present and this audience.

The phenomenon of specialized satellit

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Publication Date
Fri Nov 14 2025
Journal Name
Al–bahith Al–a'alami
The role of Iraqi newspapers in instilling political culture among the public after 2003, a field study on the audience of the city of Baghdad
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The role of Iraqi newspapers in instilling political culture among the public after 2003, a field study on the audience of the city of Baghdad, University of Baghdad, College of Information, Department of Journalism, 2019,
The problem of research is to investigate the role of Iraqi newspapers in instilling the political culture of individuals after 2003, and monitor this role Through the contents and messages provided by the Iraqi newspapers to the public. the research is classified within descriptive research, it adopts the survey methodology and used the questionnaire tool. In fact, the questionnaire was distributed to a sample of 400 individuals that was selected according to the method of multi-stage cluster sample of those who re

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Similar judgments in the sacred heavenly books (Quran and the Bible): An analytical study
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The research tagged with (similar rulings in the holy heavenly books - the Holy Qur’an and the Bible) highlights that there are a number of rulings in the heavenly books that are similar to each other in terms of content, meaning and significance and did not change from one prophet to another because they relate to the basic interests on which social relations are built. Documenting ties, preserving rights, preventing abuse, etc. These are among the divine purposes in clarifying rulings in order to reach their goals and achieve their goals. Therefore, by combining these rulings, many problems and incidents that are the subject of disagreement and doubt between the two religions can be achieved and addressed. Those who want reform, righ

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