This study deals with the topic time of transmission of loose international sales، which is defined by the Vienna Convention on the International Sale of Goods as "passing of risk"

As a basis for "the transfer of liability from the seller's custody to the buyer's guarantee. This expression was adopted by the legislator from the Islamic jurisprudence, which is in an acceptance interview in the real estate legislation. The arrest does not require that the actual possession of the goods has actually been done by the buyer. On the face of the buyer can be caught without a hail, and the Iraqi Trade Law No. 30 Of 1984, the provisions of the Transfer of Liability in International Sale were codified، and its provisions were quoted from

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys

Sexual abuse of children is a flagrant transgression on human, social, and family values, such values which represent conscience and proper human existence, culprits in such crimes aim to make material gain using children as commodity, to be bought and sold, and subject to supply and demand, and their prices increases and decrease accordingly,  this crime Is an aggression towards public interest, for what in contains of damage to fundamental tenets of a sound society, it affects human dignity for the most fragile in society.

        The phenomenon of sexual abuse of children is a closed and concerning one, therefore the importance of research on it lies in the fact that it is a serious atte

The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

The international community has  sought to establish a judicial institution that works to apply the law fairly، as a result of a necessity dictated by the circumstances of the international community، and Because of the great violations against humanity in times of peace and war، and in order to establish the parameters of international criminal justice between all societies and countries، this necessity resulted in the idea of ​​establishing an international criminal court . A court that enjoys independence and impartiality  exercising  its international jurisdiction according to legal procedures to suo any one  accused of committing an international crime in to inflict Penalties against him or her، whether

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some