تعتبر ظاهرة الفساد بصورة عامة ظاهرة عالمية واسعة الانتشار، توجد فى

كافة المجتمعات النامية منها والمتقدمة بدرجات متفاوتة، ذلك أن الفساد قد أضحى

ظاهرة لا يكاد يخلو منها مجتمع. وظاهرة الفساد بالإضافة إلى كونها ظاهرة

عابرة للحدود، فهى ظاهرة ذات جذور عميقة وتأخذ أبعاداً واسعة تتداخل معها

وترتبط بها عدة مفاهيم وعوامل يصعب التمييز بينها، وتختلف كذلك درجة

توافرها وشموليتها من مجتمع إلى آخر.

من خلال دراستنا للسؤال البرلماني تبين لنا ان السؤال البرلماني يمثل اداة رقابية مهمة يتمكن النواب عن طريقها من متابعة نشاط الحكومة اضافة الى كونه قناة للتعاون بين السلطتين التنفيذية والتشريعية.

ان تنوع صور السؤال البرلماني وسهولة اجراءات طرحه وبساطتها والحيوية التي تمنحه فعالية الاداء ساهمت كثيرا في تصاعد استعماله كأداة رقابية برلمانية كما ان التطور المضطرد في الوسائل الاعلامية المرئية والمسموعة وال

Despite the differences of corruption from one place to another in the forms and the size of its spread and its impact on various aspects of life, is one of the most important causes of internal and external vulnerability of countries. Corruption in the jewel case Taatari disintegration of society as a result of loss of sovereignty core values, and the lack of respect for the law, and not to consecrate the concept of citizenship, and the absence of human rights and respect for the culture of the natural and spontaneous.                                     &nbsp

The Constitution of the Republic of Iraq for the year 2005 dealt with the policy of national security as an exclusive competence of the federal authorities, and the policy of national security as one of the forms of general policies that the constitution enclosed in privacy when it was stipulated in particular, and this policy also attracted the attention of comparative constitutional examples, as it stipulated the formation of specialized constitutional councils to undertake The process of developing and implementing this policy, or forming specialized institutions for this matter, and according to the national security policy, the unity of policies in the state is ensured and directed towards achieving the requirements of Iraqi nationa

Marital relation has a great effect on man’s life in general, because it is the legal frame for establishing a rightful legal family, This relation  also has its great effect and importance in laws in general and the Criminal Law in particular (substantive and procedural). As for the scope  of the sustentative rules (under study); it deals with the rules which organize incrimination and penalty in which  the state organizes the right of penalty and put forth the boundaries between what is prohibited and what is permissible and codify the appropriate penalty  specified by the law in case of breach.

The study we examines, in two sections, with the effect of the marital relation from the substantive perspective

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

Abstract:

                The aim of this research to try to determine the type of expected relationship between inflation as the explanatory variable and market performance as a dependent variable, for that used data issued and published by the Central Bank of Iraq and the Iraqi Stock Exchange for a sample consisting of (159) observations using the intentional or intentional sampling method for the period extending between the months (January 2010 to March 2023), in the light of each of the Consumer Price Index (CPI), the Iraqi Stock Exchange Index, the number of traded shares and the number of market capital shares to ex

The Iraqi market for securities in light of financial globalization faces real challenges at the local and international levels, which were reflected in their shadows on the overall economic reality, which imposed the necessity of making fundamental changes in terms of form and content, and from here stems the research problem in the ability of the Iraqi stock market to adapt to the transformations Financial imposed by financial globalization in light of the weakness of the economic structure and its position in the global economy. The research starts from the hypothesis that the Iraqi market for securities in light of financial globalization has an important and significant role in the economic field, through its role in stimula

This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys