There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

Time is an essential element of contracts، as there is an independent in many parts of each contract، but the time dimension has a significant impact on the provisions of all contracts and is not limited to a particular range of contracts، and French and Arab jurists alike have called for this dimension to be given special attention، and as a result the French legislator has introduced the term duration of the contract، to try to limit the temporal elements، to clarify their provisions and to distinguish between them in decree131/2 016، but for our Arab country it did not receive the appropriate answer. The problem of duration in contracts relates to the lack of clarity of the idea، and then to confuse the various time terms in the

The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hyp

İlk çağlarda yaşayan insanların hayal dünyasını tanıtan masallar görünümünde olan destanlar‚ aslında‚ milleylerin tarih öncesi devirlerde başlayan kuruluşlarını‚ inanışlarını‚ erdemlerini‚ fikir ve sanatlarını anlatır.
Destanlar‚ kökü tarihe dayanan olayların, halk gözüyle görülen‚ halk ruhuyla duyulan masallaşmış görüntüleridir. Destanlarda milletlerin dinleri, türlü inanışları‚ Tanrı karşısındaki davranışları, yaşadıkları coğrafyanın özellikleri ile birleşmiş duyguları vardır.
Su köpüğünden yaratılmış‚ bir ağacın karnından doğmuş, ışık kümelerinin içinden çıkmış‚ fil kadar kuvvetli, güneş kadar güzel insanların maceralarını

Browse Iraqi academic journals and research papers

Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

0

The researcher of human history finds that the first social relations on earth were represented by the violence of Adam, peace be upon him, Cain and Abel. Violence has been a phenomenon of life and society. The history of history is full of all forms of violence and its forms. It speaks of cruelty, oppression and states. History began, in some of its chapters, written with the blood of the victims. It is a testimony to the cruelty of human beings. His human nature and his sin have played a major role that can not be overlooked in the development of important and fundamental developments in some historical turning points where violence was a necessity for life, and its launching change, renewal and reform, and major revolutions in human h

Intellectual property rights of all kinds، and their nature، are considered a tool in the hands of their owner that enables him to monopolize the benefits that you confer on them without any dispute or mediation from anyone. Intellectual property on its intellectual product، and preventing others from exploiting it without obtaining the permission of its owner All of this is reflected positively on the progress of the industrial and commercial field، and this justifies the protection provided by the laws regulating intellectual property rights to its owner، whether at the national or international level، and with our recognition of the right of the owner of intellectual property rights to enjoy the exclusive use of his right، and