In this study we examine the role that cooperative legislation can play in reducing informal employment. Cooperatives are considered the window of the social economy, which plays a major role in complementing traditional markets and collective labor, thus embracing the informal economy as the lifeboat for marginalized and excluded groups. Cooperatives come to regulate the informal economic sector as one of the options available for organization, by providing cooperatives in the provision of services and not by access to natural resources, and by facilitating the participation of decision makers in building skills for young people By supporting their ability to innovate, gaining the confidence of donor financial institutions, and ultimately influencing the political decision-making process, which is not without prejudice to a strategic framework through national legislation that is compatible with contemporary challenges, with financial support and ultimately democratic process through representation And social dialogue as the effective tools for the recognition of unorganized labor cooperatives.
The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
... Show MoreCertainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the
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