At different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in  great domestic production (GDP) and  that the limited  resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution  of the private industrial sector in  GDP , and this is why imbalance in the labor market and reduced  demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human  and the different geographical distribution , and direction of labor to other economic sectors most  requested of the l

The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

Self-criticism is that a person confronts himself with his mistakes in order to reform and develop them for the better, motivate them and inspire hope in them to push them forward and continue to give in this life. The Holy Qur’an teaches us, through the models it cited in its verses, that this is through repentance, a feeling of remorse, and a determination to leave mistakes, and quit disobedience and sins, etc., and all this is done through constructive criticism, and at the same time, one must realize his strengths. , in order to succeed in preserving it and employing it in the right path that pleases God, His Messenger, himself and his society. This has been explained through an introduction, two topics and a conclusion, and God is t

The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

يتناول البحث الموقف في العراق، وما يتصل بذلك من جرائم دولية مرتكبة

في الأقليم العراقي، ومدى أختصاص المحاكم العراقية الوطنية بنظر تلك الجرائم

ومحاسبة المسؤولين عنها، وبيان أختصاص المحكمة الجنائية الدولية، والدور

الذي يمكن أن تضطلع به في سبيل تحقيق العدالة.

تسلم مكتب المدعي العام ماينيف عن ) 404 ( جهات اتصال تخص الوضع

في العراق وهذه الشكاوى وردت من مواطنين ومنظمات تعبر عن قلقهم حيال

ا

The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

This research is a study of the difficulties of learning the Arabic language that faces Arabic language learners in the Kurdistan Region, by revealing its types and forms, which can be classified into two categories:

The first type has difficulties related to the educational system, the source of which is the Arabic language itself, the Arabic teacher or the learner studying the Arabic language or the educational curriculum, i.e. educational materials, or the educational process, i.e. the method used in teaching.

The second type: general difficulties related to the political aspect, the source of which is the policy of the Kurdistan Regional Government in marginalizing the Arabic language and replacing the forefront of th

The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

ملخص البحث:

    ان الله تعالى هو الذي خلق جميع المخلوقات ، والذي بيده الموت والحياة وان كل هذه المخلوقات تحتاج الى اوامر ، وهذه الاوامر الالهية وجهها الله لعبادة بوساطة انبياءه ( عليهم السلام) فكانوا هم اول المستسلمين والمنقادين لأوامره ، فجاءت الآيات الكريمة مخاطبة للأنبياء واقوامهم بشكل عام ولنبينا محمد (r) بشكل خاص.

اما عن المضمون البحثي فقد جاءت مادته مقسمة الى ثل

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.