Discretionary role of the provisions of the Federal Court of Cassation occupies a distinct role in the drafting of the legal base, thanks to vocational and higher professional level, which is practiced by this court in the adaptation of the civil law in light of the changing conditions of the community with the survival of inertia that characterizes the legal basis, so that the legislator important for precision and perfection in his work in drafting this rule, it cannot take in everything and put the necessary solutions to all the new issues that appear in the society. Therefore, the courts in this case is keen to reconcile the provisions of fixed base and the changing conditions of society , in order to reach the intent of

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Sexual abuse of children is a flagrant transgression on human, social, and family values, such values which represent conscience and proper human existence, culprits in such crimes aim to make material gain using children as commodity, to be bought and sold, and subject to supply and demand, and their prices increases and decrease accordingly,  this crime Is an aggression towards public interest, for what in contains of damage to fundamental tenets of a sound society, it affects human dignity for the most fragile in society.

        The phenomenon of sexual abuse of children is a closed and concerning one, therefore the importance of research on it lies in the fact that it is a serious atte

According to this contract, it is agreed to postpone the receipt and payment the price to a specific time to be agreed upon, which is in fact the settlement of the difference between the price of the contract on the day of the conclusion and its price on the settlement day.A future contract in this understand shall be a negotiable security in the organized markets, where the seller or the buyer shall replace the seller or the purchaser in their legal status with another person, regardless of the consent of the other party. The Iraqi legislator organized the future contract in many acts because of its importance.

 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 identify the most important difficulties facing the scientific research in the technical university in the financial, organizational and administrative according to the quality standards according to the paragraphs studied in the questionnaire questionnaire prepared for this purpose, including the research community on the Central Technical University, which includes several technical colleges and technical institutes were selected A sample of the researchers in the Institute of Technical Management where the number of training was 78 teachers took a random sample of researchers amounted to 40% of the questionnaire, and after the collection and classification of data were used statistical means, including the mean ar

The subject of  research entitled "The Mechanisms of build up the dramatic construction in the films of the world of nature - National Geographic's films as a model" emerges from the importance of the subject of the dramatic construction and its departure from its classic style due to the evolution of the visual  presentation and its instruments and the specificity and emergence of a form of television production represented by the films of the world of nature which began to occupy an important space in the map of television and television channels specialized in this subject, which drove the researcher to study the mechanisms of producing the dramatic construction in this kind of film s. This research came in three  chapt

Purpose: studying and analyzing the nature of uncertainty as part of strategy formulation, through analyzing the uncertainty faced by managers in the modern business environment characterized by high complexity and dynamism, though developing of an idea about the uncertainty cases and how enable the mind to understand these cases.

Methodology: It was the use of inductive and analytical approach, in order to study the accumulation of knowledge towards development areas that could contribute to strengthening the strategy formulation.

Findings: Mentoring the future will not make the success for business organization but thought business organization ability to developing share mental

After the tremendous development witnessed by the world of communications at the beginning of the third millennium, the activities that are performed through cyberspace have increased, and its importance has therefore increased, and the risks to which this space is exposed have increased, and in view of the global trend towards regulating this space and the practices that take place through it, as well as finding legal and technical ways to secure it. And to secure the services that are provided through it, it was necessary to determine the nature of this space and therefore its security. In order to create an appropriate theoretical framework around it that may be used if the Iraqi legislator goes towards organizing this space and secur