The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

         The goods sold during the transport phase may be exposed to the risk of the buyer's state, whether those risks are land, sea or air, resulting in the loss of the goods in whole or in part, or damage, as if they were destroyed by the ship sinking or colliding with another or the cause of the loss or damage is due to a fire, as in the case of a spark on the goods, and the goods is a combustible material. The risk should be borne by one of the parties. To identify the responsible party for the risks, it should determine a particular moment for transferring risks. There has been a difference in legislation, whether at the national or international level, on determining the basis for risk

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.

DBN Rashid, Asian Quarterly: An International Journal of Contemporary Issue, 2018

Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

The reform process is a dynamic process going on, especially the administrative and financial reform, which contributes to the work and directing operations towards success and continuous development, which requires determining the validity and the responsibility and the rights and duties of all officials in the school settings (within the formations educational institutions) for the purpose of reducing the administrative and financial corruption, and then ensure management efficient and effective way by taking advantage of the physical, financial and human resources available to achieve the greatest benefit at the lowest cost to the fact that the follow-up performance on an ongoing basis in accordance with the specific of powers

The ICC is a reclining judicial body that punishes ordinary persons for crimes committed and falls within its jurisdiction in accordance with article (5) of the Court's Statute: crimes of extermination, war, aggression, and crimes against humanity. This gives the international community the right as affected by these acts to initiate criminal proceedings to punish the perpetrator. However, this right has not been left so and without regulation, but has been enshrined in the Rome Statute - whether with regard to those who are qualified to exercise this right, or with the restrictions to which it responds, requiring the ICC to exercise its powers to take some previous actions in contact with the Court in connection with the case, the most

ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكث

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

Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of