The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

China's economic policy and its huge capabilities operate according to an expansion strategy, especially in investing foreign projects, as the past ten years have witnessed a major development in the elements of comprehensive strength, especially in the economic field, in 2014 China launched the largest initiative in the world, represented by the Belt and Road Project (BRI), which links nearly 70 countries, through this project, a very important region has emerged, which is (the port of cadres) in Pakistan, as China has headed towards that region and given the highest importance that is in its interest in the first place regardless of the great Pakistani interest, This is consistent with its future aspirations, especially after breaking

The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

The idea of citizenship is one of the old political and legal ideas that have long occupied a wide area of thinking in most countries of the world because the right of citizenship is linked to the identity and cultural reference of human persons of different origins and ethnicities. Citizenship is the equality of citizens irrespective of religious, sectarian, tribal, ethnic, or sexual tinctures. Countries sought to enshrine this right through international conventions, affirmed through the constitutions, statutes, laws, and media of States, to increase the association of individuals affiliated with the State with their national identity and to grant these individuals all their rights under international conventions, constitutions, or dom

Preparatory works consist of all the documents preceding the conclusion of a treaty such as minutes of conferences, drafts of the treaty under negotiation and all materials which culminated in the formal conclusion of a treaty.

Article 31 of the Vienna Convention on the Law of Treaties states the general rule of interpretation include The basic rules of interpretation. Article 32 of the convention allowed the resort to the preparatory works as a Complementary mean.

This study deals with this method to clarify its Position between other means of interpretation, In jurisprudence and recourse to it by the International Court of Justice.

In contest of the serious crimes committed by the gangs of the terrorist, it was necessary to shed light on how to prevent their impunity. Therefore, this research came to examine the composition of these gangs, their nature and source of funding, and then the nature of the crimes committed by them, and if their crimes fall in the International criminal law or only within the framework of the Iraqi criminal law, after that we were able to find out the nature of those crimes and thus the best mechanisms that represent the just punishment that these gangs deserve as a punishment for the crimes they committed against the unarmed civilians.

The research deals with the principle of the prohibition of international waterway diversion in the law of international watercourses. The research reviews individual and collective doctrinal efforts that have touched upon the principle as an internationally wrongful act because of its serious damage and consequences for downstream States. The research addresses the nature of the principle of the prohibition of diversion of international watercourses; its various effects; principles of international law establishing the principle of prohibition of diversion; and its application in State practice and international justice. This principle has been enshrined in most international treaties and judicial decisions. The principle of prohibition

ان ثقافة حقوق الانسان بصفة عامة في الاوساط الاجتماعية، وبشكل خاص في الوسط الجامعي امر في غاية الاهمية، حيث يعد من أساسيات اقرار مبدأ سيادة القانون وضماناته في المجتمع، ومن ثم بناء وتطور المجتمع على اسس سليمة تكفل تحقيق الامان والرخاء والسعادة في المجتمع. ان غرس ونشر ثقافة حقوق الانسان  وطلبة –تتطلب الرجوع الى الخلفية الدستورية والقانونية لافراد المجتمع بشكل عام الجامعات بشكل خاص وذلك ان هذا البرنامج او

The research sheds light on a new topic of international law, the most important of which is, around which there are still question marks and differences in most of its aspects, especially with regard to international liability for damage caused by cyber attacks in the virtual space, the last is the fifth area that appeared alongside other area (Land, sea, air and outer space) and in addition to being a space on which states depend in the performance of their functions and international relations, it is a new arena for war and a source of danger to the security of states, As the security exposure to the secrets of states increased due to espionage and piracy, and the attacks on the infrastructure of countries increased, and the silence o