Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)

            The question of challenging the validity of the parliamentary membership of some members of the House of Representatives in some parliamentary systems will appear for many reasons, including the failure to observe constitutional or legal texts or the regulations organizing the electoral process that are intertwined in its procedures and stages, such as the lack of conditions for nomination that were organized by law to allow the nomination for parliamentary membership or marred defects The procedures of the electoral process led to the demolition of its integrity, which guarantees the selection of the parliament that is able to delegate to the real author

The administrative authority (the administration) exercises its activity or work through two forms of business. This administrative act in which the intention of the administrative authority (the administration) is to have a specific legal effect. The risk, and whether the administration is restricted or discretionary in exercising its authority in the licensing area, it must not deviate from the legitimacy framework.

Accordingly, and to be informed of this, we divide our study into three sections, in the first of which we deal with the definition of administrative licenses, and in the second of it we explain the competent authority for administrative licenses in comparative law, and in the third we highlight the authority concer

Experience is no longer the only means of judicial proceedings. That's why. The examination of the issue of experience in the less important than its role in extending the aid and assistance to the judge, and the role in the tasks of lawsuits in which the experience is evidence of the evidence, the Secretary and fundamental to resolve the existing dispute and the separation of the case on the basis of experience. It seems that the judges have been presented in the lawsuit from the limits of the science of law and his perceptions can not be explained in fact? What came in the act of this experience by the expert concerned.

The issue of human rights occupies great importance on the academia as well as in the reality, especially after the spread of ideas related to these rights on one hand and the large number of violations they are exposed to on the other hand, which makes it necessary to develop fundamental solutions to the remove the obstacles of implementing human rights.

      In this research entitled (The Legal Basis of the Right to the City: A Comparative Study) we dealt with a new concept of human rights and discussed the basis upon which it is based in international charters, constitutions and domestic laws.

منح القانون حائز العقار المرهون خيارات معينة ، ان يستعمل منها ما يناسبه للحفاظ على ملكية العقار ، ويتجنب ملاحقة الدائن المرتهن الذي قد يفلح في نزع هذه الملكية من يده لتقع في نصيب شخص آخر ، او قد تكون من نصيبه بعد ان يسدد الثمن الذي رسا عليه مزاد البيع طبقا للاجراءات المتبعة .

قد يتعذر على الحائز في حالات معينة استعمال البعض من هذه الخيارات او كلها(Contraindications to using options) ، الامر الذي يضعه تحت رحمة الدائن المرته

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

The basis of legal clarity is contrary to the idea of natural justice, it is fair and fair that the law is clear and easy to understand, and this principle is today one of the most important elements of legal certainty through which the legislation is sought and the individuals are assured of their rights and subject to the obligations incumbent upon them , Clarity is achieved by paying attention to the issue of legal drafting and assigning it to specialists, with the aim of achieving the application of the rule of law and good governance and enacting well-developed and sophisticated legislation, in harmony with the Constitution  and not  in contradiction  with other laws , and  a concept  in the general public a