Negotiations in administrative contracts represent an important preparatory stage in which discussions and discussions between the administrative authority and the party wishing to contract with them will be held on one of the issues related to the contract to be concluded whereby the different views of the parties of the contractual relationship are brought together to exchange or achieve common interests.

The importance  of negotiations in administrative contracts and their significant and effective role in protecting state funds. The inadequacy of Iraqi legislation in the development of an integrated legal framework for this important phase, and the many problems that appear in this stage before the conclusion of the cont

          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

The increasing restrictions imposed on foreign banks operating in developing countries since the 2007/2007 global financial crisis impede improving growth prospects by limiting the flow of financing resources that are desperately needed by companies and the family sector.

        Global banks can have important development benefits، but they are not a panacea, and they also carry risks. Policymakers in developing countries are improving by examining how to maximize the benefits of cross-border banking services while keeping their costs down to a minimum. The 2007-2009 crisis and its ensuing decline in economic activity prompted a widespread reassessment of the benefits and costs of internationa

Praise be to God, Lord of the Worlds, and the best blessings and peace be upon our master Muhammad and all his family and companions, and those who follow them with goodness until the Day of Judgment. . And after:

God created man in the best manner, and subjugated the universe to him and favored him over the rest of creation when he gave him a mind to contemplate and know how to distinguish between the harmful and the beneficial, the bad and the good, in order to exploit him in achieving the meaning of worship, because it is the highest goal of his creation. God Almighty said (And I did not create the jinn and mankind. Except that they worship them.” [Al-Dhariyat: 56]

If knowing what is harmful from what is beneficial a

First of all, The annulment raises scientific and practical problems that reflect its peculiarity, as it relates to how the judge faces the dispute in a case in which reconciliation between the litigants took place, and what can be attributed to the judge’s judgment in this regard, whether that estimate is related to the factual elements in the case or the objective elements and their approach With the circumstances surrounding the dispute, and considering the possibility of applying the provisions of annulment established in the general rules, which is not easy in all cases due to the special nature of annulment in the conciliation contract, it is necessary to clarify the role that the judge plays, and his use of his legal tools that

Advertisement on smart phone shopping apps are a new way of driving users to satisfy their needs and influence their purchasing decisions, In this way, the research could be aimed to know The role of the relationship between the motivations for audience exposure to shopping apps advertisement and purchasing decisions, In order to achieve the objectives of the research, the researcher adopted the survey method and used the questionnaire and the scale to collect data and information, The researcher chose the "random sample multi stages", The sample size was (475) respondents from Baghdad city center (18 years and above) women and men.

Electoral campaigns are one of the stages of the electoral process, and it means the sum of the activities and activities carried out by the candidate or the political party within a period of time, usually one day or more before the polling date, according to the legislation. To vote for this candidate or party, and this process affects the results of the elections, whether parliamentary or presidential, because it targets the votes that lead the candidate or political party to a boost to the presidency of the state or the legislative authority, so that this right is not abused in promoting political ideas and visions, considering This is one of the branches of freedom of opinion and expression that is guaranteed by most constitutions.

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

Regulation of contracts for the representation of professional players has great theoretical and practical importance; The FIFA has issued a new regulation to deal with football intermediaries instead of the previously exist provision of the former players' agents. The FIFA also committed the national associations to use these new regulations through issuing new national provisions. Regarding the international and national regulations, we address the meaning of the football intermediaries, the characteristics of the contracts concluded by such intermediaries and its legal provisions, the rights of the football intermediaries, and the obligations incumbent on them.