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الغش في حكم التحكيم التجاري الدولي - مشكلات وحلول
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The increase in economic institutions, commercial companies and international trade operations among them across countries and in most countries of the world and the inadequacy of their national laws and national judiciary to settle the disputes arising from them between the parties led to the tendency of legal thought to search for specialized, appropriate and quick tools to decide on them, so international commercial arbitration came In the first place for the settlement of those disputes, especially those that arose within the framework of international trade relations.

As a result, the demand for arbitration, especially international commercial, has increased, while other problems have emerged with it, namely, deceit of opponents in arbitration procedures may be a matter, as fraud in itself is a widespread phenomenon in legal relations in general and in litigation and arbitration procedures in particular. Where the parties to the litigation may deliberately manipulate and cheat the procedures in the course of the case or the arbitration litigation when it is held before the arbitral tribunal, or obstruct it to the detriment of the other party, desiring to achieve a benefit to obtain a judgment that he knows is not his right. Fraud may be issued by the arbitrator himself and this is achieved if he violates his commitment to impartiality, and then this research aims to shed light on the idea of fraud in international commercial arbitration, its problems and solutions, and the existence of a system for controlling fraud in the field of arbitration is ultimately a support for confidence in the arbitration system itself, and therefore the research plan has been made with an analytical approach , The first part of the thesis is about the concept of international commercial arbitration, and the second part is about fraud and judicial control over it.

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Motives of Voluntary Work Among A Sample Of Volunteers
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    This study aims to focus on the Motives behind volunteer work among a sample of volunteers working in civil society organizations and check if there are statistical differences with those variables according to (gender, age,  job, period of volunteer work, and residence. The sample consists of (220 )volunteers,(189) male and(31) female from southern, northern and central governorate .The Volunteer Functions Inventory(VFI)(Clary & et al,1989)was applied, It consisting of(30) items with six fields( Values, Understanding, Social motives, Career, Protective, Enhancement).

The results show that the most common and important motivations are (Values, Understanding, and social motivations), there are differenc

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of the integration of accounting income and economic value added on the decisions of investors
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           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in winning compensation claims and its impact on the profits of the National Insurance Company: applied research
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                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
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The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION : APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ
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This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of internal control system over according misleading accounting information
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Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Diversity of design methods for global competitive advertising: عمار صباح شاكر ناجي
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As a result of the development and global openness and the possibility of companies providing their services outside their spatial boundaries that were determined by them, and the transformation of the world due to the development of the means of communication into a large global market that accommodates all products from different regions and of the same type and production field, competition resulted between companies, and the race to obtain the largest market share It ensures the largest amount of profits, and it is natural for the advertising promotion by companies for their product to shift from an advertisement for one product to a competitive advertisement that calls on the recipient to leave the competing product and switch to it

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Publication Date
Sat Jun 20 2020
Journal Name
Al-bahith Al-a'alami
Creativity in the television advertising message andits effectivenessin attracting the attention of the recipient
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eclaration has become today has an important and active and influential role in the recipient public life، and are concentrated advertising on the creativity component manufacture to attract his attention toward what to be announced from a variety products ، and is dominated by television commercials tempo and imagination، and display them a variety of ways catches the attention and an impressive simulates the their senses of hearing and sight ، to influence in the receiver and the public paid for purchase. Through it crystallization the subject of our research on the importance of creativity in television advertising and effective for attracting the attention of the public towards the receiver advertised products، and in

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
The rule of leading the boy in prayer
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God Almighty has imposed on us obligations and set limits on us, and among these obligations is the prayer, which is considered a pillar of Islam. And recently on the statement of its importance, and through extensive explanations, they elaborated on the statement of its pillars, its obligations, its Sunnahs, its rituals, and its bodies, and it is known that the imam in prayer is an important part of the parts of prayer. Whoever assumes this responsibility must be aware of these conditions, the most important of which is jurisprudence in religion, and there has been a disagreement between the jurists, especially the owners of the four schools of thought, about who is qualified to lead the imamate, and this is within many and wide details

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