This study deals with the topic time of transmission of loose international sales، which is defined by the Vienna Convention on the International Sale of Goods as "passing of risk"

As a basis for "the transfer of liability from the seller's custody to the buyer's guarantee. This expression was adopted by the legislator from the Islamic jurisprudence, which is in an acceptance interview in the real estate legislation. The arrest does not require that the actual possession of the goods has actually been done by the buyer. On the face of the buyer can be caught without a hail, and the Iraqi Trade Law No. 30 Of 1984, the provisions of the Transfer of Liability in International Sale were codified، and its provisions were quoted from

The present of a foreign element in the Contract will call the conflict of many laws on the conclude of the contract; usually such conflict will end to the jurisdiction of one law, but in this case it will end to the jurisdiction of many laws on the conclude of the international contract but without being a common jurisdiction, each of the conflicting law will have its own jurisdiction.

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

Targeted Search:

-scale preparation of teaching and professional competencies required for university professor from the perspective of students from different disciplines.

-scale application prepared by the researcher for the students to see how their preference for these competencies to their professors.

-limited Search: Find determined to present the following

-students of both sexes in the University of Baghdad.

2013 -      2012

The Necessity of College of Education for Woman from the Point of view of Students

           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

The purpose of the current research is to identify the most important problems that primary school students suffer from inside and outside the classroom from the point of view of their teachers. A sample of (100) male and female teachers was chosen from the Rusafa\ second Directorate for the academic year (2018-2019). The research tool was prepared after reviewing literature related to the issue of problems and difficulties facing students or students in the school stage and even at university. The researcher reached several results that were discussed in the fourth chapter, with a set of conclusions based on the results of the research, and come up with several recommendations and suggestions.

       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