Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

       The emergency arbitration mechanism is a relatively recent system in arbitration at the level of both national and medicinal legislation and rules.  It does not adequately accommodate the needs of the parties in situations that require quick and effective procedures. In many cases, the complaint of the arbitral tribunal may take weeks or months, in order to obtain the primary protection on which the settlement of the dispute is focused. For the past decade, emergency arbitration has become one of the biggest activity of the success of international arbitration, and it can even be said that there is no other new arbitration, this mechanism provides urgent protection to the parties before the forma

Negotiations are among the best means that countries use to achieve their various objectives in foreign policy, precisely because of the high degree of influence that this tool exerts in this field, and the extent of its link with other peaceful diplomatic means.

On the other hand, negotiations represent the best way to move away from the option of war or perhaps settle it. This is mainly related to the efforts of states to employ this method as a method for dealings among themselves, and thus negotiations represent a supreme value that is indispensable for states, as they represent a clear and universally accepted method of work related to the maintenance of peace and security International as a culture in the relations of state

Preparatory works consist of all the documents preceding the conclusion of a treaty such as minutes of conferences, drafts of the treaty under negotiation and all materials which culminated in the formal conclusion of a treaty.

Article 31 of the Vienna Convention on the Law of Treaties states the general rule of interpretation include The basic rules of interpretation. Article 32 of the convention allowed the resort to the preparatory works as a Complementary mean.

This study deals with this method to clarify its Position between other means of interpretation, In jurisprudence and recourse to it by the International Court of Justice.

So I present in the hands of the honorable reader what God Almighty has made easy for me in terms of what I dealt with in the rule (the principle of permissive things) and what branches from it and what is related to it.
This research was divided into an introduction, a preface, three demands, and a conclusion.
The preamble is to explain the meaning of the rule in language and terminology and the definition of the legal rule and what is related to it. The first requirement is to explain the rule that we have in our hands and the words related to its text - and is it a fundamentalist or jurisprudential rule? .
As for the second requirement - in the difference of scholars and their opinions in whether the origin of things is permi

States seek to regulate their economic and financial life to ensure their survival and their continued performance of the tasks entrusted to them in the organization of public facilities and ensure their progress in order to ensure their provision in the provision of public services to their peoples. These countries may follow new economic policies that were not addressed in advance, including the policy of privatization, To put the constitutional and legal provisions governing this economic policy in contradiction to the principles of legality and legitimacy is in the performance of its work, so the search has revealed the rule of privatization as an economic policy in the Iraqi legislation compared to the French legislation for the pur

The Iranian nuclear program was one of the most prominent issues in the international arena, in light of Iran's insistence on using it in various ways, and according to international changes, it came under pressure from the American side to impose packages of sanctions, which continued to our time, as it went to Russia and China to gain support in developing its nuclear activities. And, by virtue of the common interests that are linked between them, Iran has received great support from the last two countries in all fields to reach the final agreement in 2015, regarding asserting the peace of these activities, in addition to lifting all restrictions represented in the previous sanctions according to the Security Council resolutions, Aldo

In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The effectiveness and quality of legislation depend on the extent to which it relates to political , economic ,social ,geographical , health and moral realities , so the unrealistic legislation and its failure to address all the problems facing society make these legislation out of reality , this requires this legislation be able to regulate all aspects related to public health in society in exceptional circumstances such as cases of wars ,diseases and pandemics as outbreaks of corona virus in the word ,this study focuses on the effects of legislative omission on the effectiveness of the administration when performing its tasked in health administrative control in exceptional circumstances in light of spread of corona virus pandemic in Iraq