The investment of something mortgaged is defined as the creditor's use of the mortgaged object within the possessed guarantee, so that it will produce certain profit increasing its produce when he uses that for himself or rents it to somebody else or to the creditor himself after discounting his produce from the debt of the mortgagee. The investment of the object mortgaged is the right of the creditor and a commitment imposed upon him simultaneously. If he execute his commitment of investing the mortgaged object which adds a fruit to the produce, the fruit can be discounted from the debt of the mortgaged object; that is to say, a clearing is made between the fruit of the mortgaged object and debt that stands for the object mortgaged. If

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

         The main objective of this study is to measure the Impact of global financial crisis on some indicators of the Saudi Arabia's economy using the Mendel-Fleming model, the importance of the study applied by focusing on the theme of general equilibrium in the face of fluctuations in the global economy. Study used a descriptive approach and the methodology of econometrics to construct the model. Study used Eviews Program for data analysis. The Data was collected from the Saudi Arabian Monetary Agency, for the period (1997-2014).Stationery of the variables was checked by Augmented Dickey-Fuller (ADF) and Phillips Perron (PP) unit roots tests. And also the co-integration

 The study aims to identify the relationship between Dogmatism and the behavioral problems among preparatory school students. To do this, the researcher adopted Rokeach’s scale of dogmatism, which was modified to be more appropriate of the Iraqi context. A sample of (300) students was chosen randomly to collect the needed data for the current study. To process the data, the researcher employed T-test, Pearson correlation coefficient, and Weighted Mean. The finding revealed that the study sample experience too many behavioral problems, as well as there is a positive strong relationship between Dogmatism and behavioral problems. To conclude, the researcher recommended holding counseling sessions targeting school students to mitigate

This study was conducted to estimate some heavy metals cadmium, lead, nickel and iron in 15 samples of Iraqi honey with 3 replicates for each sample which were collected from apiaries near potential contamination areas in five Iraqi governorates, including Baghdad, Karbala, Babylon, Diyala and Salah al-Din. The atomic absorption technique was used to estimate the concentrations of heavy metals, the results showed that there were significant differences at (P≤0.05) between the concentrations of these elements in the honey samples, the highest concentrations of cadmium 0.123 mg/kg were recorded in Baghdad, near the petrochemical production complex, lead 4.657 mg/kg and nickel 0.023 mg/kg in Babylon near the power plant, iron was

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

The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

The research studies the melody and rhythmic characteristics in the songs of the Baghdadi quartet, as it is a type of popular singing in Iraq, reviewing its origins, social purposes, special and public events in which it is performed. The methodological framework included the problem of the research, the need for it, its importance, its purpose, and the limits of the research which included the objective limit: the songs of the Baghdadi quartet, the spatial limit: the city of Baghdad and the temporal limit (1960-1980) and identifying the terms included in the research.
The theoretical framework consisted of three items: the first is the popular singing, the second is the Iraqi popular singing and the third is the Baghdadi quartet. It