Since the end of World War II, the United States of America began to look at the Gulf States and Iraq due to the possession of huge quantities of oil, after taking the American oil depletion in order to tighten control over the oil of these countries, has pursued various means, political and military, in the framework of its strategy So that it could achieve this control, which focused on control of production and prices, for the conviction that those who control oil impose control over the political decision of the countries of the world.

  After the death of the founder of Monarchy in Iraq (King Faisal I),the political situation was disturbed, and the new king (King Ghazi)did not have any political background orpractice in the rule of the kingdom          It was in  1933 (a year full of loosing ) as stated in the National Fraternity Newspaper article because of the hatred between the Iraqis (The Assyrians mutiny and rebellion clans Euphrates

Opposition newspapers have contributed to unify public opinion on internal issues, including the issue of foreignelectricity companies , such as Alstaklal Newspaper ,Alahaaly and Alakhaa and Alakab .Because of the attitudes of these newspap

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

Media studies have focused mostly on the issue of the mental image because the image that is formed in the mind has become not only a photo of a human being and having kept for himself. This image has an outside influence which may sometimes up to the formation of the fate of others and it sometimes includes individuals and groups together.
This study comes in the context of identifying the image of Iraqi political parties among Iraqi university students and the nature of the view that students have in their minds about these parties.
Chapter one includes the problem of the research, the importance of the study, the goals and method used. Chapter two is divided into two sections: section one deals with the concept of the mental i

One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable inf

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

يناقش البحث الاسباب الحقيقية بتفشي الارهاب في العراق بعد العام 2003

لقد حمَّلت مفردة الإرهاب بكمٍ هائلٍ من المفاهيم والدلالات المُتباينة والمُتناقضة . لذا حاول البحث التأكيد على أهمية وضع تعريفٍ مُحدد لظاهرة الارهاب،ومن ثم توضيح ماهي الاسباب الحقيقية وراء تنامي الارهاب في العراق بعد 2003 ،وما هي المتغيرات الاجتماعية والسياسية التي اسهمت في تصاعد وتيرة العمليات الارهابية في العراق،لاسيما وإن المجتمع العراقي مجتمع متعدد الشرائح الاجتماعية،وبشكلٍ قد يُمَّ

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft