Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

يدرس هذا البحث مشكلة اعتماد الجمهور العراقي على الصحف، باعتبارها إحدى وسائل الإعلام التقليدية، في تكوين معلوماته ومعرفته العامة. وهي دراسة وصفية اعتمدت المنهج الوصفي المسحي الذي يصور الظروف أو الاتجاهات الحالية للظاهرة قيد الدراسة ويحاول تفسيرها. استخدم الباحث الاستبانة في المقام الأول كأداة بحث، حيث تم تصميمها وتوزيعها على عينة مكونة من 150 باحثا قصديا من قراء وقراء الصحف. وينتهي الباحث بالنتائج التالية: إ

    ان ظاهرة الالعاب المحرضة على العنف اصبحت منتشرة في الاسواق بشكل واسع الذي يعزو الى ضعف القوانين والانظمة والتعليمات المطبقة بحق المتاجرين وبالتالي انعدام التطبيقات القضائية ، ولخطورة التوجه الكبير لهذه الألعاب ، كما ان البحث في هذا الموضوع  وتحديد مسؤولية المتاجر بهذه الالعاب يجعل الدولة أكثر تحكما في هذه الظاهرة وتساعد على  الحد من انتشارها ومن ثم تخفيف حدة العنف السائد في المجتم

يحتل موضوع الاستهلاك اهمية كبيرة في الدراسات الاقتصادية في حالتي السلم والحرب وذلك لارتباط هذا الموضوع بالانسان والمجتمع ولكونه احد مؤشرات مستوى الرفاهية الاقتصادية والاجتماعية وتزداد اهمية ضبط حركة هذا المتغير السلوكي والكمي في زمن الحرب اكثر مما هو عليه في حالة السلم، في هذا البحث تم استخدام بيانات احصائية عن الانفاق الاستهلاكي الخاص ونصيب الفرد من الدخل القومي اضافة الى الرقم القياسي لاسعار المس

The duty of care is the essence of the error of negligence under the English legal system, and without it, responsibility for negligence cannot be judged, regardless of the extent of the damage incurred. contained in English law. In view of the importance of proving the existence of the duty of care on the defendant so that it is possible to judge his responsibility for negligence, the need arises to find a general principle to which the defendant is subject in order to decide whether he owes the plaintiff with the duty of care and therefore responsible for the negligence, and this is what we will explain in the research topic the study.

The Federal Court of Cassation is a court of law that monitors the lower courts through its scrutiny of the judgments and decisions issued by these courts, and that its oversight is focused on the legal side of the penal ruling, as it monitors the extent to which the subject courts adhere to the correct application of the rules of substantive and formal law represented in the process of legal adjustment. The Federal Court of Cassation has control over legal adaptation, as it is one of the legal issues, and therefore it has the power to change the adjustment with ratification of the penalty or reducing it according to certain controls in which its authority is determined.

The basis of legal clarity is contrary to the idea of natural justice, it is fair and fair that the law is clear and easy to understand, and this principle is today one of the most important elements of legal certainty through which the legislation is sought and the individuals are assured of their rights and subject to the obligations incumbent upon them , Clarity is achieved by paying attention to the issue of legal drafting and assigning it to specialists, with the aim of achieving the application of the rule of law and good governance and enacting well-developed and sophisticated legislation, in harmony with the Constitution  and not  in contradiction  with other laws , and  a concept  in the general public a

 The international society  feels the need to  the  placement of  means and  legal measures  and procedures  to fight the terrorism- financing crime   ,  thus  the UN  has issued  the international convention to fight  the financing of terrorism  for the year 1999 and a number of resolutions  undertaking to control  the terrorism funders  in the world,  specially the resolution  1373 for the year  2001  and followed by a number of states . The countries    have placed  legislations  suited with  the conditions of every state,  but all of these countries  agree  to confront  t

The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen

Factors affecting consumer consumerism Iraqi   The research aims to shed light on the factors influencing consumer consumerism Iraqi and arranged in terms of the degree of importance in influencing through poll sample, which amounted to (85) members of the shoppers of electrical goods in the markets of Baghdad, Questionnaire has been used as a tool head to collect data and information from the sample surveyed and their answers were analyzed using factor analysis and test ( ), and The research group was the most prominent