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The traditional theory of fiscal federalism prescribes a very limited tax base for subnational governments. The only "good" local taxes are said to be those (1) that are easy to administer locally, (2) that are imposed solely (or mainly) on local residents, and (3) that do not raise problems of "harmonization" or "competition" between subnational governments or between subnational and national ...
بررسی رابطه بین یادگیری سازمانی و توانمندسازی مدیران و معاونین مدارس شهرستان میانه دکتر محمد اورکی1، دکتر هاشم نعمتی، گلسیما عزیزی* استادیار گروه علوم تربیتی ، دانشگاه پیام نور تهران جنوب استادیار گروه علوم تربیتی. ، دانشگاه پیام نور مشهد دانشجوی کارشناسی ارشد مدیریت آموزشی ، دانشگاه پیام نور تهران جنوب [email protected] میانه- دانشگاه پیام نور میانه مدیر آموزشی، 2226062 – 0423، ت...
from historical facts to geo-political realities: relation between turkey and armenia ( 1915 – 2010)
armenias geopolitics and its historical experience have had a determining impact on the character of its foreign policy .present-day armenia is a small, landlocked country with _11,620 square miles area armenias landlocked nature makes it dependent on the benevolence of its neighbors for access to the outside world a fact that gives it a sense of isolation and vulnerability. as it was indic...
The Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard provides a step-bystep guide for companies and government agencies to use in quantifying and reporting their GHG emissions. This set of standards was developed by the Greenhouse Gas Protocol Initiative, a partnership convened by the World Resources Institute (WRI) and the World Business Council for Sustainable Develop...
any change in the refractive index of a laser active medium can lead to serious degradation of beam quality, laser beam modes, laser performance and variation in the intensity distribution. alteration in the refractive index of laser active medium is especially notable in high power lasers. it is clear that in the laser beam production, the pumping agent induces a great amount of heat which...
background global health policy is created largely through a collaborative process between development agencies and aid-recipient governments, yet it remains unclear whether governments retain ownership over the creation of policy in their own countries. an assessment of the power structure in this relationship and its influence over agenda-setting is thus the first step towards understanding ...
The changing context for agricultural development has highlighted a strong need to understand and adoptinnovation systems thinking. Science, technology and innovation policy has equated rural development toagricultural development. The main objective of this paper was to examine the role of innovation capacity inagricultural sector. With the growing diversification of rural livelihood options i...
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