This research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

Despite the primary role of governments in assuming the primary responsibility in protecting human rights in accordance with international human rights standards and instruments, they are not the only party responsible for ensuring the implementation of those rights. Individuals themselves have a duty towards their society to observe, respect and promote those rights and freedoms and work to protect them by means. All, and this is confirmed by Paragraph (1) of Article (29) of the Universal Declaration of Human Rights of 1948, which states: “Every individual has duties towards the society in which it is only possible for his personality to grow freely and fully.            &nbs

Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje

The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشك

In contest of the serious crimes committed by the gangs of the terrorist, it was necessary to shed light on how to prevent their impunity. Therefore, this research came to examine the composition of these gangs, their nature and source of funding, and then the nature of the crimes committed by them, and if their crimes fall in the International criminal law or only within the framework of the Iraqi criminal law, after that we were able to find out the nature of those crimes and thus the best mechanisms that represent the just punishment that these gangs deserve as a punishment for the crimes they committed against the unarmed civilians.

The research sheds light on a new topic of international law, the most important of which is, around which there are still question marks and differences in most of its aspects, especially with regard to international liability for damage caused by cyber attacks in the virtual space, the last is the fifth area that appeared alongside other area (Land, sea, air and outer space) and in addition to being a space on which states depend in the performance of their functions and international relations, it is a new arena for war and a source of danger to the security of states, As the security exposure to the secrets of states increased due to espionage and piracy, and the attacks on the infrastructure of countries increased, and the silence o