This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

The new media scene reveals that the unprecedented overlap of a number of technical, economic, and political factors has made the new media a very complicated issue; and the focus of specialized and public debates about its impact on traditional means of communication and forms of social media and social relations. Then, the same scene discloses the reality of the relationship between the new and the traditional. These are the axes that will be will be discussed in this study.

Civil Forfeiture is a controversial legal process that allows law enforcement authorities to seize assets when there is a suspicion that assets are the proceeds of crime, regardless of the accused’s conviction for crime. This process viewed on the one hand as a strong weapon for targeting criminal assets and means to commit further criminal activity, and on the other hand as a violation of the rights of individuals. Justifications have been introduced to support both sides. This Article examines those justifications, and supports the civil forfeiture system to be applied in Iraq. The Article proposes the core elements that need to be considered in adopting civil forfeiture legislation in Iraq.     &

Jurisdictional conflict is legally concerned with the dispute between two judicial bodies concerning the consideration of a specific subject, such as the dispute between the ordinary judiciary and the administrative judiciary in the countries that adopt the dual justice system. The dispute also takes place between two courts that have a single judicial system، Among them, there may also be a conflict in the countries that adopt the federal systemو، which is a manifestation of the bilateral judicial system, which is one of the most important reasons for conflict of jurisdiction in the federal states. It is known that Iraq has become a double jurisdiction by the issuance of Law No. (106) 1989 Second Amendment to the law of the State Cou

In 2020 one of the researchers in this paper, in his first research, tried to find out the Modified Weighted Pareto Distribution of Type I by using the Azzalini method for weighted distributions, which contain three parameters, two of them for scale while the third for shape.This research compared the distribution with two other distributions from the same family; the Standard Pareto Distribution of Type I and the Generalized Pareto Distribution by using the Maximum likelihood estimator which was derived by the researchers for Modified Weighted Pareto Distribution of Type I, then the Mont Carlo method was used–that is one of the simulation manners for generating random samples data in different sizes ( n= 10,30,50), and in di

    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

The role of the climate in the development of the performance of the administrative bodies of sports clubs

Background: foreign bodies Inhalation still a common problem in Iraq, occurring in both lay and professional segments of our society. Their successful removal is based on a collected experience of our thoracic surgical teams.
Patients&Methods: A prospective study of two hundred forty eight patients referred to the department of thoracic surgery of the surgical subspecialties hospital of the medical city teaching complex during the year (2007) due to witnessed or suspicion of foreign body inhalation. Patients were grouped into group 1 with definite history of foreign body inhalation and group 2 with no such history.
Results: In group 1, out of 203(81.85%) patients, about 169(83.25%) patients were pr

Background: The removal of an impacted foreign body in the esophagus is still a common practice in the Thoracic Department of the Medical City Hospital .The objective of this study is to cast a light on this rather a common phenomenon in our country , its risks and its management.
Patients and Methods: This is a retrospective study of 120 patients with foreign bodies in the esophagus managed successfully in our department during five years period 1998 – 2002 inclusive .The study included 65 males and 55 females . Their ages range between I year and 75 years. The most common age group was less than 10 years , which constitutes about 30% of our patients .Varieties of foreign bodies were encountered ,their