The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen ac

In bilateral contracts, if one of the contracting parties does not fully perform his obligation the other contracting party may ask the court to rescission the contract in full, but the failure to perform may be limited to part of his obligation, then the following question arises: Can the contract be partially rescission  ? It is noted that there is a great jurisprudential and judicial disagreement on this subject, And we ended up saying ​that it is not permissible for a court to order on partial rescission  without the approval of the creditor, because the judgment of partial rescission  requires to compel the creditor to accept partial payment, which is rejected under Article (392) of the Iraqi Civil law.

The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

The constitutional judiciary has played an important role in promoting the separation of authorities in modern regimes. Their constitutions stipulated that there should be a separation of authorities so that each authority can exercise its functions in a manner that does not contradict the work of other authorities. Constitutional justice through the decisions issued by the constitutional judiciary through which the limits of its work is established and the introduction of the principle of separation of authorities from the elements of the legal state and also leads to the protection of the rights of individuals from any abuse may be issued by any authority.

And at the same time contributes to the process of the transfer of autho

 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr

Contemporary private international law sometimes allows parties to choose the law applicable to their personal relations. This approach is applicable at both levels: national legislation and international conventions, for example national legislation, Belgian private international law of 2004 and other laws of North American countries as well as German law. In terms of international agreements, we have noted that the Rome Statute III represents an important stage for the revision of the criterion of nationality before the will of the law of will, as this standard now determines how to reach the substantive provisions of the applicable law. The immediate aim of addressing this issue was to determine the extent to which Article 19 of the I

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

      It is recognized, that the constitutional text is the binding rule for all persons of the state, whether rulers or ruled, with all the contents of the constitutional texts, and thus the three authorities; Legislative, judicial, and executive are bound by the content of these texts, as it is not possible for any of these authorities to confer their own visions and perceptions on the constitutional text, so it is necessary to return to the will of the constitutional founder, in order to clarify the meaning that he seeks by placing that text. This includes the content of Article (93/Third) of the Constitution of Iraq for the year 2005, which referred to the disputes that the Federal Supreme Court is competent

   The Standard of reasonableness is considered as one of the objective standards adopted by the English Common law, to determine the standard of the care to be taken by the debtor of the obligation. And to ascertain the realization of the civil liability of negligence, the materialization of which requires four conditions. That is to say,  the imposition of the duty of care to the defendant, the beach of the duty of care, the damage befalling the plaintiff, and the causation or causal link between the tort of negligence and the damage.  It is also worth-bearing in mind that the forms of the  Standard of reasonableness are variate in the English law to meet the different circumstances arising from the variation o