The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended fro

In this research, the problem of ambiguity of the data for the project of establishing the typical reform complex in Basrah Governorate was eliminated. The blurry of the data represented by the time and cost of the activities was eliminated by using the Ranking function and converting them into normal numbers. Scheduling and managing the Project in the Critical Pathway (CPM) method to find the project completion time in normal conditions in the presence of non-traditional relationships between the activities and the existence of the lead and lag periods. The MS Project was used to find the critical path. The results showed that the project completion time (1309.5) dinars and the total cost has reached (33113017769) dinars and the

Construction is a hazardous industry with a high number of injuries. Prior research found that many industry injuries can be prevented by implementing an effective safety plan if prepared and maintained by qualified safety personnel. However, there are no specific guidelines on how to select qualified construction safety personnel and what criteria should be used to select an individual for a safety position in the United States (US) construction industry. To fill this gap in knowledge, the study goal was to identify the desired qualifications of safety personnel in the US construction industry. To achieve the study goal, the Delphi technique was used as the main methodology for determining the desired qualifications for constructio

Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

The escalating terrorist operations in the world clearly revealed that the international community still lacks a comprehensive strategy to win the war against terrorism, which has spread like cancer in many parts of the world, and has confused the expansion of the Islamic State in Iraq and the Levant "ISIS" in Iraq and Syria and its control over areas In the two countries, the political accounts of the various local, regional and international actors are broad, and with the failure of the local forces to confront that organization or limit its influence, the United States of America has had to return to military intervention in Iraq, especially after the organization executed American journalists, despite its sizes. On direct interventio

The labor code is one of the laws that contain special criminal provisions, in which the legislator adopted a special penal policy in view of the nature of the protected interest or in view of those who addressed its provisions. We stipulated a series of labor crimes and arranged criminal penalties for them. The most important of these crimes is the description of misdemeanors or offenses. The penalty is either imprisonment or fine. it is noted that the Iraqi labor code no. (37 ) of 2015 did not adopt a general theory of criminalization and punishment ,but its penal provisions were scattered in the folds of the law .the criminalization of most of its provisions did not meet with the penalty law Iraqi penalties no(111)of 1969 ( which stip

Abstract:
Saudi Arabia and United States long relation could present an important
subject to understand alliance kind in international relations types. We trying
in this study to diagnose and analyze the Saudi Arabia and United States
model to find balance and unbalance statues and its influence on the
directions of Saudi Arabia foreign policy positions.
We divided the study in two parts, each part have many sections. The
first part deal with the historian emergence of Saudi Arabia state and its
development in three stages including its foreign relations with regions and
international powers. While the second part was dedicated in analyzing and
understanding the mechanism and active facts that drawing the Sa

Objectives: To evaluate the families’ attitudes toward environment pollution, and determine the relationship
between families’ attitudes towards environment pollution and their demographic characteristics of age,
education, type of family, and socioeconomic status.
Methodology: A descriptive design is carried throughout the present study to evaluate families’ attitudes toward
environment pollution for the period of October 5th2013 to May 7th2014. A non-probability "purposive" sample of
(110) families’ is selected. The sample is comprised of two groups; (75) urban families’ and (35) rural ones. An
evaluation tool is designed and constructed for the purpose of the study. It is consisted of (4) main parts;
dem

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

The policy of criminalization in private criminal laws focuses primarily on acts that violate social order, which constitute an attack on interests deserving of criminal protection. This policy is distinguished by its own nature, which stems from the nature of criminalization in these laws, In addition to the law issued by the legislative authority, there are certain cases in which the executive authority has the authority to issue regulations and instructions that are the source of criminalization and punishment in these laws, This policy in private criminal law is based on the criminalization criteria in these laws. The criminal legislator takes the criminality of the nature of the interest, which is often of a changing nature, and the