The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

The international humanitarian law found the special rules to protect women meanwhile the armed conflicts whether international or non-international. These rules are adopted for woman because of two reasons : that she is from civilians and on the other hand that her special constitution demands a special protection. The international community's attention of women is increased as a result of the tragic situation that faced women around the world especially in the Middle East and particularly in Iraq during the American-British war and ISIS period, these two periods sort many negative effects that reach women such as captivity, slavery, sexual enslavement and rape women especially Yazidis and Christians....

The termination of the international sales contract is one of the solutions that the parties and the law resort to resolve some fundamental violations that occur in the contract for any reason, but determining the fundamental reason that leads to the termination of the contract is the most extreme type of treatment of the fundamental violation that has been interpreted differently by international experts, whether courts international bodies or international arbitration committees. And in relation to the difficulty of determining the fundamental violation that leads to the termination of the contract and the exceptions contained in cases that are considered a fundamental violation and that are not considered a fundamental violation, the

The researcher of human history finds that the first social relations on earth were represented by the violence of Adam, peace be upon him, Cain and Abel. Violence has been a phenomenon of life and society. The history of history is full of all forms of violence and its forms. It speaks of cruelty, oppression and states. History began, in some of its chapters, written with the blood of the victims. It is a testimony to the cruelty of human beings. His human nature and his sin have played a major role that can not be overlooked in the development of important and fundamental developments in some historical turning points where violence was a necessity for life, and its launching change, renewal and reform, and major revolutions in human h

The study addresses a set of indirect clauses that exempt from guaranteeing latent defect in sale contracts, in particular contracts between professional and consumer or normal contractor. The analytical comparative method has been adopted in this study through tackling the viewpoints of scholars and judiciary, and analyzing these in the framework of the Mejeleh, applicable in Palestine, along with the civil codes of Egypt, Jordan and Qatar. The study seeks to derive the legal value of the contractual clauses under consideration, and to indicate to what extent the legislator and judiciary contributed in achieving the economic balance of the contract between the two parties.

Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

One of the constituents of the autonomy of constituent units of the federal State is the existence of an independent legal existence and the right to self-organization, ie, the ability to organize itself freely and at its own volition, without being imposed by the federal authorities. It is the federal states or regions that establish their own constitutions as well as their domestic laws, political system and government regulations, in a manner not inconsistent with the federal constitution. Such an idea and its application in Iraq was the subject of our study entitled "Organic Independence of the Federal Regions in accordance with the Constitution of the Republic of Iraq of 2005".    

Abstract

               The main problem of the study lies in the lack of a clear perception among the study sample about the impact of digital marketing tools on legal liquidity. Legal) of the International Development Bank for Investment and Finance and to achieve the objectives of the research, the method of observation and survey was used in measuring the dimensions of digital marketing. As for banking liquidity, the reports and financial statements of the bank were used as the research sample, as well as the use of the statistical analysis program SPSS in the statement of the relationship The study concluded, in summary, the following: Mar