The aim of the research is to clarify the importance of documentary credits in foreign trade and especially their impact on the balance by limiting imports we highlighted the reality of documentary credits in Iraq and the accompanying changes and developments highlighted the indicators of foreign trade and finding solutions for harmonizing the fund Documentary and trade balance in order to achieve long term economic development.

The local banks are urged to restore the documentary credit system despite the backwardness and primitive methods used. The documentary credits have increased especially in the last years of the study period.

The advantages of the documentary credits have

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

Investment in Human is one of the best and most important investments as it is renewed and developed resource over time in comparison with depleted material resources. Human resources is considered the part of the population that could be employed economically to contribute in increasing production energies as it is the support pillar of the society and have great energies that construct the society and raise of nations as well as he is distinguished with characteristics of ambitions to freedom.

Iraq is one of the countries that has large number of population in age of work and production and reduce in age dependent classes (children and old people).This dynamic in population led to step

The research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers.                                                              &

The research aims to:

1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

It is necessary to examine the nature of the Turkish position and what Turkey seeks to achieve at the international, regional and Iraqi levels. Or is this external role an expression of foreign policy and has not yet reached the level of maturity that reaches the stage of strategy? The answer to this question is the essence of research in the Turkish role. The answer to this question requires the realization of the elements and pillars that guarantee Turkey's continuity and survival. Continuity is a cornerstone of the strategy. The continuity of the role and its interaction with the event and the ability to employ multiple alternatives are what qualify the state to describe its politics. The external strategy has evolved into. In order t

This research aims to study the impact of strategic information systems on the development of intellectual capital in the Public Shareholding Electricity Distribution Company in the Hashemite Kingdom of Jordan. To achieve the objectives of the study, a questionnaire was developed for the purpose of data collection, as the number of valid questionnaires for analysis was about (135), and SPSS and AMOS 0.26 software was used to analyze the collected data. The study found out that the respondents' perceptions of the level of importance of strategic information systems and the level of importance of intellectual capital were high, and that the relational capital has ranked as first, followed by structural capital, and h

Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

The Security Council has an active role in addressing international crises and dealing with their causes. The Libyan crisis is one of the most important real tests of the Security Council and its role in maintaining international peace and security, as the Council has proven so far an ineffective role in resolving the crisis and dealing withtheir causes, which has prolonged its duration and increased its complexities and dangerous repercussions, perhaps the most prominent of which is the threat of the recently achieved cease-fire and the formation of a new transitional government led by Abdel Hamid al-Dabaiba, the growing significant obstacles facing the political process, foremost of which is the continued presence of foreign forces , m

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte