The mechanism for selecting the President of the Republic and his constitutional powers under the Constitution of the Republic of Iraq

Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

Through his female characters, Walt Disney was able to reflect the
development of the general outlook upon women in the Western world over a period
of sixty years.
This paper sheds light in how the cartoon characters changed in their reaction
to problems and means of solving them from the 30s through to the 90s of the
previous century. The main characters will be seen according to the films’ dates of
production and release.

The insurance Sector of important vessels saving that work on the accumulation of capitals which contribute to the financing of economic and social development plans of countries, in order to achieve of marketing superiority in presenting the insurance services it would require insurance companies focus their marketing efforts and increased interest in internal customer to recruitment new customers and keep of current customers, so the research aims to release the impact of the dimensions of the internal marketing of (the company's vision, training and development, incentive and, motivation, internal communication) in the dimensions of the marketing superiority (to keep the customer, service quality, customer satisfaction, customer, valu

Receipt date:2/17/2021 acceptance date:3/16/2021 Publishing date:12/31/2021

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

Objective: This paper investigates the contradictions in the decision-making process of the United States, which historically proven to be successful policies in the short term, but in the long term proven to be wanting and failure. Methodology: The paper uses descriptive, historical, comparative method. A

Achieving the Book of Return to the End of the Book of Alimony from the Manuscript of the Forum of the Abhar of the Sheikh (Abraham Bin
Muhammad ibn Ibrahim al-Halabi (d. 956 AH), who was a member of the Hanafi sect, was a long man
Fiqh, interpretation, modernity, Arab sciences, and readings
Hanafi as well as that he was Abid Zahid and the reason for his claim to this book that asked him some
He asked him to take advantage of it
Al-Hanafiya said, mentioning the sources from which he was taken, and presented his opinion and evidence on the correct
He mentioned the issues of the Hanafi jurisprudence in his book according to the chapters of the jurisprudence
Reaction is done to what you have achieved previously in the h

To determine the relationship between celiac disease and reproductive disorder, twenty two women with recurrent spontaneous abortion (18-35) years have been investigated from the period 2017/11/1 – 2018/2/1 and compared wih twenty two parentally healthy women. All studied groups were carried out to measure antitissue transglutaminase IgA and IgG antibodies by Enzyme linked immunosorbent assay (ELISA) technique, There were a highly significant differences (P < 0.01) in the concentration of anti TtG IgA and IgG Ab compared to control group, while there was non-significant differences (P > 0.05) in the concentration of anti TtG IgA according to the age group and there was a significant difference (P < 0.05) in the concentration of anti TtG I

The general budget is usually linked to the role of the state in public life and economic activity, whether this role is neutral or interventionist and thus reflects the general objectives that the state seeks to achieve.

for importance of  the public budget in clarifying the image of the political state philosophy and its objectives it seeks to achieve on the one hand and clarifying the degree and rank it occupies in the ladder of development among the other countries. This study is intended to highlight the concepts of the general budget and how its concept has evolved since the Middle Ages. Of the importance of the general budget in Iraq was not based on scientific and objective and then the study

The research included studying a group of eight cuneiform texts dating back to the Old Babylonian era, specifically to the reign of King Larsa Rim-Sin, which were identified through studying the historical versions of these texts. These texts are confiscated, i.e. texts of unknown location, because they did not come through excavations, but rather came to the Iraqi Museum either by people who obtained them through digging, or stolen and smuggled texts that are retrieved by the General Authority for Antiquities; as is the case with our texts that were found smuggled to Jordan and were retrieved by the General Authority for Antiquities.