ليست الادارة المحلية أو نظام الحكم المحلي ابتكاراُ حديثاً للانسان، بل أنه لازم البشرية منذ أقدم العصور وحتى الآن، إذ الملاجظ أن القرى الصغيرة نشأت قبل أن تنشئ الدولة أو قيل أن يتبلور مفهوم الدولة في الوقت الحاضر وكانت القرى والمدن تجتمع بين حين وأخر- اجتماع أفرادها- لادارة شؤونهم وحل مشاكلهم، وكان هذا خير دليل لتطبيق مفهوم الديمقراطية المباشرة بين أفراد المجتمع الواحد، ولذلك فإن الحك

The essential objective of this study presents a analyzes of the combination of reality and fantasy in three dramas of Spanish author Alejandro Casona. "Trees die standing" (premiered in Buenos Aires in 1949), “Prohibited suicide in spring” (premiered in Mexico in 1937) and "The boat without fisherman" (premiered in Buenos Aires in 1945).

  The first part is an introduction about the biography of Spanish author Alejandro Casona that will allow us to understand some peculiarities of his work in relation to the social historical context of his time.

 In the second part of this study we have analyzed elements of reality and fantasy in the th

دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية.

The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

Financial crisis is one of the topics that have attracted the interest of researchers in recently. The research focused on the issue of the crisis of the Asian Tigers and the mortgage crisis and comparing them in terms of causes and repercussions. It may meet most of the financial crises in many of its causes, factors, roots and results in the advanced and the developing countries. This crisis has its own pattern and its causes and nature and it is characterized by a crisis of cash liquidity and the collapse of many banks and declare bankruptcy and a sharp decline in stock prices and indices of the stock market and so far the common denominators among the causes but does not mean this There are differences between the financial c

Gross domestic product (GDP) is an important measure of the size of the economy's production. Economists use this term to determine the extent of decline and growth in the economies of countries. It is also used to determine the order of countries and compare them to each other. The research aims at describing and analyzing the GDP during the period from 1980 to 2015 and for the public and private sectors and then forecasting GDP in subsequent years until 2025. To achieve this goal, two methods were used: linear and nonlinear regression. The second method in the time series analysis of the Box-Jenkins models and the using of statistical package (Minitab17), (GRETLW32)) to extract the results, and then comparing the two methods, T

Abstract

                The research aims to shed light on strategic cohesion and its dimensions represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and measure its impact on achieving organizational prosperity and its dimensions represented by (intellectual capital, innovation, infrastructure, organizational agility, sustainable competitive advantage). The research problem emerged by raising the main question, which is: Does the management of the researched company realize the importance of practicing strategic cohesion and its role in achieving organizational pros

Abstract

Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.

The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.

The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with internat

المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق