The study aims to achieve several objectives, including follow-up scientific developments and transformations in the modern concepts of the Holistic Manufacturing System for the purpose of identifying the methods of switching to the entrances of artificial intelligence, and clarifying the mechanism of operation of the genetic algorithm under the Holonic Manufacturing System, to benefit from the advantages of systems and to achieve the maximum savings in time and cost of machines Using the Holistic Manufacturing System method and the Genetic algorithm, which allows for optimal maintenance time and minimizing the total cost, which in turn enables the workers of these machines to control the vacations in th

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

هناك صورتان ینعقد بهما العقد (التعاقد بین حاضرین، والتعاقد بین غائبین)، وتظهر الحاجة لتحدید وقت انعقاد العقد، وبشكل أكبر، في التعاقد بین غائبین، باعتبار أن هناك فترة زمنیة تفصل بین إعلان القبول والعلم به. ویظهر من النظریات الأربعة المعروفة لدى الفقه القانوني والمحددة لزمان انعقاد العقد( نظریة اعلان القبول ، نظریة تصدیر القبول ، نظریة وصول القبول ، نظریة العلم بالقبول ) أنه من الصعب تغلیب نظریة على اخرى، إذا م

The subject of  "The minimum employee's salary  in the Iraqi Legislation" is a significant and practical importance for discussing the minimum range for salary as one of the important guarantees that approved by legislator in the civil law service and related laws based on the relied criteria and concepts that participate to decide that point. All that shall fit with general economical status and considering its development by routine viewing and increasing it based on the employee's status and his general position. This research will state the position of Iraqi legislator of reporting and adjusting the minimum range of employee's salary and comparing it with the status of  Egyptian and Lebanese legislators.  &nb

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

The occupier’s civil liability in English law is considered as one of the main types of the responsibility imposed by the law of Torts. and is regarded as a special system of the civil liability arising from negligence, as well as two other systems, that is to say , the employer’s non-contractual liability and  The liability from defective products. It is worth-bearing in mind that the common law has imposed on the occupier of the premises a duty of safety towards those who enter his premises. And two English legislations have been enacted later to regulate this type of liability legislatively, namely, the Occupier's liability Act 1957 and the Occupier's liability Act 1984. Whereas the Iraqi civil law No. 40 of 1951 has regulate

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

The right to property is one of the most fundamental rights enjoyed by individuals, and most national constitutions and laws, as well as international conventions, have to be respected and protected only in accordance with the economic and social development of the country (the so-called public benefit) and in return for just compensation. What is fair compensation?

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp