Receipt date:06/23/2020 accepted date:7/15/2020 Publication date:12/31/2021

This work is licensed under a Creative Commons Attribution 4.0 International License

The executive authority differs from one country to another, as it differs from a federal state to another according to the nature of the applied political systems, so this research focused on federal states according to their political systems, then going into the details of the executive authority and its role In the federal states by referring to the four federal experiments

The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

Rabi’a played an important part in the conquer of the east. This tribe had
asked to conquer the fareway provinces, in spite of these difficulties, Rabi’a
did that and settled in.
This tribe was among the opposition of the Umayyad caliphate in the east,
because this tribe thinks that the caliphate was with the Mudhariyat and
Qaisiat tribes who were their enemies.
In spite of that, they were very limited cases in which Rabi’a was the
adherence of the caliphate against her enemies like Al-Harith b. Surieg , and
were against Qutaiba b. Muslim al- Bahily.
Rabi’a assisted Amr b. Muslim movement against the Umayyad governor
Qutaibe, because the later wanted to sent her faraway from Mawara al- Nahar.
Rabi

Abstract

The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr

הקדמה
המילה היא יחידה בסיסית ב שפה המתאפיינת בכך שיש לה משמעות ייחודית וביטוי פונטי )בשפה מדוברת (, גרפי
)בכתיבה( או מרחבי )בשפת סימנים. ובעיקר המונח מילה מתייחס ל שפות טבעיות או לשפות מתוכננות , אבל הוא קיים
גם בשפות מלאכותיות כגון שפות תכנות או שפות לוגיקה . בית היא מהמילות שראינו צריך לחקור אותה מתוך
משמצאנו בה מתפקידים גדולים בפעולה חשובה בתולדות הלשון עהברית שהיא התחדיש, פעולה זו שנכנסה לעברית אחרי

This study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relation

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

After the information revolution that occurred in the Western world, and the developments in all fields, especially in the field of education and e-learning, from an integrated system based on the effective employment of information and communication technology in the teaching and learning processes through an environment rich in computer and Internet applications, the community and the learner were able to access information sources and learning at any time and place, in a way that achieves mutual interaction between the elements of the system and the surrounding environment. After the occurrence of the phenomenon of Covid 19, it led to a major interruption in all educational systems that had never happened before, and the disrupt

٠ اش١جخ ٗزفقث ٌٟبِ ٟجعبؾٌّا تٔبغٌا ٟف بقزخِ ٟئبنل ( ًئاضل بساحم ) توهم ىلع ءىضلا طٍلسحو بلارم ءادأ ىلع اهرٍثأحو تٍوهملا اهحاءارجإو تمذخخسملا اهحاٍومح ثٍح نم تٍئاضملا تبساحملا دبثبغؾٌا . اسبِٙٚ د ءبمٌلأ ٟمبٌّا ـؾف ٍٝػ ض١وشزٌا يلاخ ِٓ خ١ٔٛٔبمٌا سِٛلأبث خفشؼٌّا ءٛم ٟف دب٠شؾزٌا ًجمزغٌّا ٍٝػ حشظٔ ٌا خجعبؾٌّا ْا شؽبجٌا ظزٕزعاٚ ذٍجٌٍ ٞدبقزللاا َذمزٌا خٍغػ غفد ٟف ُٙغر خ١ئبنم ، خجعبؾٌّا ٟف خِذخزغٌّا خض٠ذؾٌا ت١ٌ

   The research aims to identify the role of educational institutions in instilling the values ​​of integrity among emerging in word and deed and identifies research in educational institutions that have a significant impact in the emerging figures such as (family , school , media , mosque , civil society organizations , youth clubs .Have been identified the most important search terms of ( values ​​,educational institutions , Integrity) also touched search particular concern values ​​education and its impact on emergent behavior , then separate search in the role of each educational institution to establish moral values ​​in general and the values ​​of integrity, particularly in the behavior of emerging