The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

        It guarantees the political rights of individuals to participate in public affairs and political life, but these rights require their protection by the existence of guarantees that guarantee the protection of these rights and ensure that they are actually exercised by individuals. The Constitution of the Republic of Iraq for the year 2005 We dealt with the type of protection granted to these rights, as well as the statement of the types of political rights and the position of the Constitution of the Republic of Iraq for the year 2005 towards them.

This research deals with the idea of ​​a constitutional public order, determining its nature, and its applications in light of the Constitution of the Republic of Iraq for the year 2005, by reviewing the relevant constitutional and legal texts, and comparing them with the principles followed by the Federal Supreme Court on the one hand, as well as comparing the behavior of the Iraqi constitutional legislator with some Comparative trends relevant to this topic, especially in Egypt and France, in order to try to draw a road map related to this idea in Iraqi legislation and jurisdiction.

The importance of the research is the scarcity and lack of in-depth studies by constitutional jurists in Iraq despite their abundance in the wr

The emergency law is an exceptional system intended to support the executive authority with possibilities which limits the rights and freedoms of individuals to meet emergency conditions that threaten the public safety or country security, accordingly, the authority set forth in this law shall comply with the purpose set for it in taking any of the procedures provided by that law and does not depart from the means that are consistent with the constitution provisions. 

The reasons and conditions for declaring a state of emergency must be clear and stipulated in the constitution or in the emergency law in order to restrict the executive authority, the procedures implemented by the government under the state of emergency are di

The Topics of Granting Confidence to the Ministry is a Renewed Issue in the Constitutional and Practical Reality. This is important if we know that although the Constitution of the Republic of Iraq does not address this issue, the Federal Supreme Court of Iraq has established new provisions regarding the granting of partial confidence to the Government despite the clarity and openness of the text of the article (76) of the Constitution of the Republic of Iraq for the year 2005, and therefore this study attempts to answer the following questions: Does the Federal Supreme Court have the amendment of the constitutional text? Is it possible to consider the decision of the Federal Court a customary constitutional custom of deletion if we know

Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

The Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with