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أساس انتقال المخاطر في عقود التجارة الدولية
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أساس انتقال المخاطر في عقود التجارة الدولية

Publication Date
Tue Sep 01 2009
Journal Name
مجلة العلوم القانونية
خصوصية التراضي في عقود الاستهلاك
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خصوصية التراضي في عقود الاستهلاك

Publication Date
Fri Jun 02 2017
Journal Name
مجلة العلوم القانونية
المطالبات في عقود الانشاءات (الفيديك)
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يتناول البحث جزئية من جزئيات عقد الفيديك

Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
عقود عقود بيع عقارات من العصر البابلي القديم ق.م (2004-1595)
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The texts of the buying and selling are many and varied , diversity of materials movable and immovable property , especially in the old Babylonian period (2004-1595 BC.M) , movable materials are agricultural materials such as grain, various kinds and industrial products of animal such as leather , wool , etc., as well as slaves and the slave women which can

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of the Adoption of IFRS 17 “Insurance Contracts” on the Procedures for Auditing Insurance Contracts in the Iraqi Environment
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          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الإبلاغ المالي عن المشتقات المالية بوصفها أدوات للتحوط من المخاطر السوقية وفقاً للمعايير المحاسبية الدولية: بالتطبيق في مصرف بغـداد
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The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
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Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
التجارة في فكر عبد الاله حافظ
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The study consisted of an introduction، two chapters and a conclusion

   The first، tagged topic (: His lineage، birth، and family)، traces the lineage، birth، and family of Abd al-Ilah Hafez.

The second topic، which came under the title (The Role of Abd al-Ilah Hafez in the printing of currency)، was concerned.

 The study relied on a large number of unpublished documents، foremost of which are the documents of the Central Bank of Iraq. It contained a lot of information about its administrative activity، its positions، orders and plans in this direction.

 The House of Books and Documents is considered Al-Manhal، which is indispensable for any research to study the royal his

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
التجارة في فكر عبد الاله حافظ
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The study consisted of an introduction، two chapters and a conclusion

   The first، tagged topic (: His lineage، birth، and family)، traces the lineage، birth، and family of Abd al-Ilah Hafez.

The second topic، which came under the title (The Role of Abd al-Ilah Hafez in the printing of currency)، was concerned.

 The study relied on a large number of unpublished documents، foremost of which are the documents of the Central Bank of Iraq. It contained a lot of information about its administrative activity، its positions، orders and plans in this direction.

 The House of Books and Documents is considered Al-Manhal، which is indispensable for any research to study the royal his

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التقنيات المصرفية في تمويل التجارة الخارجية
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Finance is the various forms of the basic components of the economies of the countries and playing the important role of developing of the social aspects and economic communities, and foreign trade in particular, its really important for countries because finance represent the largest share in the national income. Thus, finance became the important aspects for nations and how could be improved and ensure good reputation to it , Perhaps one of the most important insurance that seek to achieve is the funding guarantees through the intervention of financial institutions and most important banks, using a range of techniques and tools that today are among the most important foreign trade financing sources and the most important documentary cr

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Electronic commerce In Imposition of taxes
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That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

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