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International responsibility for damage caused by cyber attacks
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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 of states at times and the difficulty in knowing the attacker or the attributing the act to a specific country or party led to an exacerbation of the problem that may turn from a mere attack to a war on the ground, Therefore, the problem of concealing the identity of the attacker must be overcome and the international liability system must be activated in this space because it is the basis of the international legal system. Through its activation, it is possible to confront the dangers and preserve cyber security, which has become an important issue in our time.

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Publication Date
Thu Feb 11 2021
Journal Name
Journal Of Legal Sciences
International responsibility for the proliferation of small arms and light weapons
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نظمت التشريعات محل الدراسة الحقوق الحزبية وفق شروط معينة ذات طبيعة موضوعية, حتى يمكن أن تمارس وتتحقق الغاية من إباحتها, غير أن هذا التنظيم أخرج فئات معينة من نطاق ممارسة هذه الحقوق, وعمل على فرض قيود معينة تبعاً لتوفر صفات معينة في الأشخاص الذين يعدون مواطنين وتنطبق عليهم الشروط العامة لممارسة الحقوق السياسية, فأصبحت الصفة الرسمية للمواطن في الدولة, وطبيعة الوظيفة, أو التكليف العام التي يمارسها, ومن شأنها أن

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SIMULATION AND MODELING OF HYDRO CRACKING REACTR TO REDUCE POLLUTION CAUSED BY REFINERIES: SIMULATION AND MODELING OF HYDRO CRACKING REACTR TO REDUCE POLLUTION CAUSED BY REFINERIES
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Hydro cracking of heavy oil is used in refinery to produce invaluable products. In this research, a model of hydro cracking reactor has been used to study the behavior of heavy oil in hydro cracking under the conditions recommended by literature in terms lumping of feed and products. The lumping scheme is based on five lumps include: heavy oil, vacuum oil, distillates, naphtha and gases. The first order kinetics was assumed for the conversion in the model and the system is modeled as an isothermal tubular reactor. MATLAB 6.1 was used to solve the model for a five lump scheme for different values of feed velocity, and temperature.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Display, analyze and evaluate the alternatives selected models used in the measurement and disclosure of corporate social responsibility
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       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Proposal framework to activate the international accounting procedures for disasters and wars effects in the local environment
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natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

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Publication Date
Sat Dec 24 2022
Journal Name
Journal Of Legal Sciences
International protection from unconventional weapons
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War is one of the phenomena accompanying the human race since ancient times, so we find that the human element has mastered the use manufacture of weapons and worked on their development in order to provide means of protection and prevention from any external aggression by the enemies. The rapid developments on those weapons has led to an increase in their danger, Therefore, we find that the world limits their use production and that’s why many treaties have been concluded to dismantle them and limit their spread, and to preserve the security and stability of countries from the negative damages resulting from non-conventional weapons. From this standpoint, there are many existing international efforts to prevent the spread of non-conve

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ECONOMIC LOSSES CAUSED BY ROSE BEETLE MALADERA INSANABILIS (BRENSKE) ON FRUIT AND ORNAMENTAL PLANTS AND ITS CONTROL BY PATHOGENIC FUNGI: ECONOMIC LOSSES CAUSED BY ROSE BEETLE MALADERA INSANABILIS (BRENSKE) ON FRUIT AND ORNAMENTAL PLANTS AND ITS CONTROL BY PATHOGENIC FUNGI
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The study aimed to evaluate injuries and economic losses which caused by rose beetle Maladerainsanabilis (Brenske) on ornamental and fruit plants as introduced insect in Iraq during 2015 and determine infested host plants in addition to evaluate efficacy of pathogenic fungi Metarhiziumanisopiliae (1x10⁹ spore/ ml) and Beauvariabassiana (1x10⁸spore/ ml) in mortality of insect larvae in laboratory and field.The results showed that the insect was polyphagous infested many host plants (20 host plant)Which caused degradation and dead the plants through adult feeding on leaves and flower but large injury caused by larvae feeding on root plants which caused obligate dead to infested plant, the percentage mortality of rose plants 68.6%, pear

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting disclosure of social responsibility and its impact on achieving sustainable development goals: (Applied research in the State Company for Food Industries- Diwaniyah Dairy Factory)
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

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Publication Date
Fri Dec 31 2021
Journal Name
Journal Of Legal Sciences
The responsibility of the Ministry of the Interior for the work of its employees
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The harm that a member of the internal security forces causes to others is either to ask about him personally according to the rules of responsibility for personal actions whenever the injured man is able to prove the error on his side Or to ask the Ministry of Interior according to the rules vicarious liability, which obligate the follower to compensate the harm caused by his subordinate to others whenever the injured failed to prove the error on the part of the employee of the internal security forces As the error is considered presumed by the Ministry of the Interior without requiring the injured person to prove the latter’s fault, and the reason for that is to protect the injured by facilitating his obtaining compensation, as the o

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of Legal Sciences
Penalty for breach of responsibility for negotiations in government contracts: Comparative Study
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Negotiations in administrative contracts represent an important preparatory stage in which discussions and discussions between the administrative authority and the party wishing to contract with them will be held on one of the issues related to the contract to be concluded whereby the different views of the parties of the contractual relationship are brought together to exchange or achieve common interests.

The importance  of negotiations in administrative contracts and their significant and effective role in protecting state funds. The inadequacy of Iraqi legislation in the development of an integrated legal framework for this important phase, and the many problems that appear in this stage before the conclusion of the cont

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