The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

Abstract

The researcher seeks, through different aspects of the search, to reach a set of objective concerning in content creation a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange, and Organizational Commitment) to construct a framework of a pragmatic model as a solution to research problem and it questions. The theoretical problem is derived basically from the scarcity of Arab studies and researches that deal by study and analyses for such important of The two variables blend. The practical problem depends in deriving from reality of every day work in the Iraqi ministry of defense.

On this basis, a formula of research problem for pur

Professional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.

The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci

The importance of this study stems from the importance of preserving the environment and creating a clean sustainable environment from waste and emissions and all the operations of industrial companies in general and cement companies in particular by activating sustainability accounting standards. The research aims to identify and diagnose deviations in violation of sustainability standards by employing the non-renewable resources standard (NR0401) For the construction industries to create a sustainable audit environment, the deductive approach was followed in the theoretical side and the inductive and descriptive approach to the practical side. The most important results of the research were the possibility of applying sustainab

 An oil spill is a leakage of pipelines, vessels, oil rigs, or tankers that leads to the release of petroleum products into the marine environment or on land that happened naturally or due to human action, which resulted in severe damages and financial loss. Satellite imagery is one of the powerful tools currently utilized for capturing and getting vital information from the Earth's surface. But the complexity and the vast amount of data make it challenging and time-consuming for humans to process. However, with the advancement of deep learning techniques, the processes are now computerized for finding vital information using real-time satellite images. This paper applied three deep-learning algorithms for satellite image classification

Self-driving automobiles are prominent in science and technology, which affect social and economic development. Deep learning (DL) is the most common area of study in artificial intelligence (AI). In recent years, deep learning-based solutions have been presented in the field of self-driving cars and have achieved outstanding results. Different studies investigated a variety of significant technologies for autonomous vehicles, including car navigation systems, path planning, environmental perception, as well as car control. End-to-end learning control directly converts sensory data into control commands in autonomous driving. This research aims to identify the most accurate pre-trained Deep Neural Network (DNN) for predicting the steerin

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res