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The Constitutional and Legal Basis of National Human Rights Institutions in Iraq and their Compatibility with International Standards
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The issue of human rights has become an international obligation of States, and the mere recognition of these rights by States, no matter how clear and precise, does not constitute a guarantee in itself. The state shall assume its status to respect human rights and fundamental freedoms. The national protection mechanisms are diverse. They are either constitutional, judicial or political. Human rights in Iraq, as each institution or body to be able to exercise its powers, must be based on a legislative basis, whether legal or constitutional basis, In order to achieve its goal of promoting and protecting human rights.

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Private Financial Institutions and their Role in the Development of Small and Medium sized Enterprises in Iraq
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the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and  support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Legal Sciences
The constitutional treatment of the constitutional deficiency “diagnosis and treatments” study within the framework of the Iraqi constitution for the year2005
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          Constitutions, no matter how divided and separated in the constitutional rules, the perception that there is a constitutional deficiency here or there in constitutional matters is inevitable, so the constituent authority cannot claim infallibility or negligence and is fortified in the circle of legislative deficiency.  Treated by modification and judicial interpretation.

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
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The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
Smart Contract: Theoretical Basis and Application Dialectic
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This study focuses on the relationship of the smart contracts and legal application in the field of civil and commercial contracts. The study aimed to anticipate the possibility of issuing a new law in the future, Nowadays, smart contracts t is a legal challenge that cannot be ignored, Despite the UAE legislator’s interest in artificial intelligence technologies and studying them from the legislative aspect, especially in the field of self-driving cars and the use of robots, and looking forward to a global leadership in the field of Block chain, it is still early to talk about bringing the Block chain to the ground of legislative reality in light of the challenges and risks arising from many challenges that We discussed them in this co

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Publication Date
Tue Nov 24 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The role of e-commerce in the insurance industry and its impacts on consumer rights (In the case of the National Insurance Company study): The role of e-commerce in the insurance industry and its impacts on consumer rights (In the case of the National Insurance Company study)
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The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Implementation gap of Operational requirement according to the international standard (ISO 9001:2015) in the National Insurance Company : Applied research.
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The aim of the research is to diagnose and analyze the gap between the actual reality and the application of the eighth requirement (operation) in the National Insurance Company in accordance with the international standard specification for the quality management system (ISO 9001:2015), which is related to the planning, implementation and control of operations, which would raise the level of performance of employees and be reflected in the provision of An appropriate service for the faithful, as the reality of the condition of the requirement was studied by identifying the strengths and weaknesses of the system to diagnose the gap and find ways to address it. A workshop was held with company officials, through which questions were raise

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Legal Sciences
Political rights and their guarantees under the constitution of the Republic of Iraq 2005 (analytical study)
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        It guarantees the political rights of individuals to participate in public affairs and political life, but these rights require their protection by the existence of guarantees that guarantee the protection of these rights and ensure that they are actually exercised by individuals. The Constitution of the Republic of Iraq for the year 2005 We dealt with the type of protection granted to these rights, as well as the statement of the types of political rights and the position of the Constitution of the Republic of Iraq for the year 2005 towards them.

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Dry Canal in Iraq and Mutual Growth in International Economic Environment
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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

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
Exploring the Effects of European Union Conditionality Language on European Mediterranean Human Rights Dialogue
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Since more than a decade, human rights dialogue in the European Mediterranean Region has been marked by a number of tensions. Although a number of factors contribute to such disputes, the effect of human rights conditionality, which ties EU economic cooperation progression with partner countries human rights advancement, on the dialogue has not been studied. Understanding the aspects, impacts, and effects of conditionality on Euro-Med relations is crucial for furthering dialogue. Yet this variable has been almost entirely neglected in academic and policy research. The research concludes several direct and indirect impacts of conditionality on human rights dialogue using a mixed methodology approach. Direct effects are reflected in the wi

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