This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

Iraq is changing from the centralized system of governance to the decentralized system, which assumes devolution of more authorities to the local governments of Iraqi provinces and cities. This puts a responsibility on the academics to produce more research work on the best framework for this change, to ensure the best results. The main objective of this research is to suggest a policy for the decentralized transformation in domain of Urban and Regional Planning in Iraq. A suggested program for the transformation is involved in the paper as well, with analysis for the new relationships between different levels of planning authorities depending on democracy. In addition, a description for planning process flows from bottom to top.

لقد عرفت بلادنا ظاهرة ( اطفال الشوارع ) والتي تشمل عمالة الاطفال والمتشردين والمتسولين ، فتحولت من مشكلة على نطاق نسبي الى ظاهرة واسعة جداً تتضمن المخاطر المصاحبة لها ، إذ إنها ظاهرة منتشرة جداً في جميع المدن العراقية تصف في كثرة انتشارها في المناطق المليئة بالسكان .

إن ظاهرة عمالة الاطفال والتي ينصب عليها إهتمامنا في هذا البحث تشير الى نشاطات تقع خارج نطاق قوانين العمل وشروطه الاجتماعية ،

The Islamic heritage in Iraq has been subjected to multiple attempts at deformation, including intentional attempts to separate the next generation from its Islamic heritage, and some is unintended

اليورانيوم المنضب واستخدامه امريكياً في العراق

Centralization and decentralization, planning and development, and community participation in the management of its affairs and to activate all the abilities that multiple methods aimed at creating the proper environment for the growth and development of society in the place where he lives. As long as the overall trend in Iraq, represented by the Permanent Constitution of decentralization to regions and provinces, the solutions to the obstacles that may face this transition in some respects presents ways of coordination and integration between multiple levels of planning which can be exercised by the schematic in the future the organization. In this paper some of the visions and ideas that can  contribute to the organization

مستقبل مؤسسات المجتمع المدني في العراق

The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito