تعرض بلدنا العراق الى أقسى الهجمات الإرهابية التي أثرت بشكل مباشر وغير مباشر في النواحي المالية و الاقتصادية وبرز هذا التأثير في وسيلة الدولة لإدارتها المالية و هي الموازنة العامة التي تحمل في طياتها توقعات الدولة الانفاقية و قنواتها الايرادية ومن أهم هذه التوقعات هي ما تنتجه  العمليات الإرهابية وما تخلفه من تبعات وخسائر بشرية ومادية ومعنوية، مقدرة بشكل مالي ومبالغ نقدية .

وتصدي  الدولة في هذه ال

Each person has his own place in society but he may loss his place by commtting deeds reveal by them dishonest behviours that may lessen his respect and trust by society . Mean that time those deeds connted as crime, so, the criminal lawmaker describes them as crimes violate thehonor. Those crimes were mentioned in the penalty law as for exemplification but not specification, which needs more study for that description from the point of view of ability of the results depend on the description . Specially, those crimes may be committed by anyone. Who exposed to disciplinary punishments follows the imposed punishments which assigned by the law of punishments to protect the honesty of the public job.

Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from

Require senior management of the state when developing the strategy the general budget to the clarity of the reasons that are based upon the ministries in the preparation of estimates of expenditure for the next year to justify the spending, and in the absence of targets, the ministry or government unit would not be in front, but be guided by the size of expenditure for the last year in addition to the percentage of represented an increase of appropriations required for the next year in light of the fiscal policy of the state, so the requested increase in appropriations to meet the desired increase in some of its activities and to meet the increase in salaries and prices. So must be available to the Ministry of criteria that coul

The subject of  "The minimum employee's salary  in the Iraqi Legislation" is a significant and practical importance for discussing the minimum range for salary as one of the important guarantees that approved by legislator in the civil law service and related laws based on the relied criteria and concepts that participate to decide that point. All that shall fit with general economical status and considering its development by routine viewing and increasing it based on the employee's status and his general position. This research will state the position of Iraqi legislator of reporting and adjusting the minimum range of employee's salary and comparing it with the status of  Egyptian and Lebanese legislators.  &nb

The study of civil liability is one of the most important issues of interest in all jurisprudential, judicial and legislative direction, because of the problems and difficulties it requires. the solution requires a focused effort that sets its source, basis, scope, and control with extreme care and accuracy to achieve the right and enable the injured party to obtain fair compensation both with scope of the contractual or tort liability.

In fact, the contract of the maritime agency is what is called the comparative jurisprudence (the contract of the ship's agency) connecting between the terminals of the maritime carrier on the on hand and the maritime agent on the other hand. It is the source of responsibility of each party to the

The economic problems of external debt were illustrated by the impact of increased external borrowing on the faltering of economic development efforts by the impact of external loans on domestic savings, the balance of payments, their impact on inflation, the growing economic dependency abroad, the loss of national economic decision-making, The rise in the ratio of external debt to GDP, and fiscal deficits in a vicious cycle.

As we are found in the economies of the different states, there are mostly many problems that happen to peoples causing them to be poor and tied, that is when the states resort to borrowing from the national banks and selling the bonds and treasury bonds and claiming donations and gifts and other trials for

     Few people are familiar with the company 's internal information, through the job center they hold at that company, or perhaps through relationships with people familiar with it.

    If the sale or purchase of shares is based on that information, which was the reason for the insider's job or his relations with those familiar with it, which would lead to the collection of profits at the expense of people who do not have access to that information, all of which would violate justice in the financial market. The lack of access to that information was not due to the lack of effort by him to know the extent of this information on the prices of stocks, or lack of experience in the finan

Criminal mediation is one of the new means that seeks to resolve criminal disputes away from the traditional procedures of criminal cases and outside the court, but under his supervision and supervision, the mediation process is based on the consensual idea of ​​ending the conflict as it gives both the offender and the victim a role in resolving the next conflict between them Outside the judiciary, with the intervention of a third party from the third party (the mediator), who has the main role in the success of the mediation process, and the mediator is obligated to inform the judicial authority of the results of the mediation, and then the judicial authority later has discretion in the return report, otherwise You will either go th