The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

China's economic policy and its huge capabilities operate according to an expansion strategy, especially in investing foreign projects, as the past ten years have witnessed a major development in the elements of comprehensive strength, especially in the economic field, in 2014 China launched the largest initiative in the world, represented by the Belt and Road Project (BRI), which links nearly 70 countries, through this project, a very important region has emerged, which is (the port of cadres) in Pakistan, as China has headed towards that region and given the highest importance that is in its interest in the first place regardless of the great Pakistani interest, This is consistent with its future aspirations, especially after breaking

    As a result of the important role played by the banks as institutions contribution and effective in the management of economic activity,they are committed through the operations and activities of the queries for clients, and this is what makes them has extensive information about their customers of their activities, as well as information concerning its terms require success in this the role to be decisions catchment for safety features and precautions taken to avoid caffeine what faced the risk of, and be a distinctive destination for customers and businessmen who are trying to get the financial and banking information held by. But the breach makes the bank civilians responsible for the damages sustained by the custom

        The Corona pandemic has raised many repercussions on all levels and fields, and several questions have arisen, especially in the legal field, where many responsibilities arise due to the way this pandemic is dealt with, exploited by some, or neglected some obligations imposed to confrontit. Civil responsibility emerges as an important part in the scope of dealing with the effects of the Corona pandemic, as some people deliberately or negligently tend to harm others, which calls for resorting to the provisions of civil responsibility. It seems that the burden of civil responsibility falls not only on individuals, but also on private and public legal persons alike.

       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

Abstract: Due to the geopolitical importance of Syria in the Middle East region, which constitutes the captain's egg in regional and international balances, which made it a battleground, specifically after 2011 through the outbreak of the Syrian revolution and exacerbation was significantly to form an international crisis, and the emergence of intense regional competition. A broad regional polarization, the main objective of which is the uniqueness of regional leadership among the regional leaders of the region's leadership (Iran, Israel, Turkey, Saudi Arabia), It has taken a wide turn which resulted in a significant development in political events, which led to the failure of regional influential poles in the region to contain the crisi

The idea of citizenship is one of the old political and legal ideas that have long occupied a wide area of thinking in most countries of the world because the right of citizenship is linked to the identity and cultural reference of human persons of different origins and ethnicities. Citizenship is the equality of citizens irrespective of religious, sectarian, tribal, ethnic, or sexual tinctures. Countries sought to enshrine this right through international conventions, affirmed through the constitutions, statutes, laws, and media of States, to increase the association of individuals affiliated with the State with their national identity and to grant these individuals all their rights under international conventions, constitutions, or dom

equality between man and woman
                          Among Islamic law
              International conventions and agreements

        This paper deals with social responsibility visible to the media and the role they play in spreading the culture of environmental protection, and make research on a sample of the University of Baghdad consisting students from 150 students, male and female were distributed questionnaire form on the sample to obtain the required information has been questionnaire included axes distributed questions achieve the objectives of the search, and after the form data were analyzed using statistical program spss results show that the visual media and its role in spreading the culture of environmental protection form averages arithmetic high, indicating a rise in the influence of th

The concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept