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

        The topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a

The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

The spread of COVID-19 virus over the world had affected all aspects of life on the earth. This had led to investigating the role of the specialized international organizations like the World Health Organization (WHO) , specially after the criticisms for its performance during this pandemic.

This study tries to explore the principles upon which the WHO responsibility was proposed and whether the criticisms and accusations for it are true.

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

The destruction and protection of cultural property has been a feature of armed conflicts for thousands of years and it has received increasing international focus over the past two decades. This feature was clearly appeared during the recent armed conflict in Iraq. During the conflict, cultural property was subjected to intentional and organised destruction by members of ISIS. Although there are international legal norms to protect cultural property during armed conflict, however, this destruction has proven the failure of those rules to effectively deter these criminal acts. This Article analyses the framework of international law relevant to the protection of cultural property during of armed conflict in the light of that destruction,

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

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

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.

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re