The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

Abstract

The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions ta

The study of civil liability is one of the most important issues of interest in all jurisprudential, judicial and legislative direction, because of the problems and difficulties it requires. the solution requires a focused effort that sets its source, basis, scope, and control with extreme care and accuracy to achieve the right and enable the injured party to obtain fair compensation both with scope of the contractual or tort liability.

In fact, the contract of the maritime agency is what is called the comparative jurisprudence (the contract of the ship's agency) connecting between the terminals of the maritime carrier on the on hand and the maritime agent on the other hand. It is the source of responsibility of each party to the

This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

        he responsibility system has an important role in various international fields, including the area of ​​the proliferation of small and light weapons, and the destabilization and imbalance that this proliferation causes causes and legal centers, because without them, the agreement rules have no impact and significance, given the guarantees decided by the responsibility to ensure respect for the obligations imposed by that system,  Every action that violates the provisions of international law, whether it comes to a simple violation of an international obligation or a violation of a fundamental obligation that affects the interests of the international community requires the accountabilit

The maritime borders of the coastal state are the scene of the human tragedies that we are witnessing in the context of the perilous plight of refugees at sea، and the failure to help people at risk by the coastal state will entail international responsibility towards them، and the three international maritime conventions، commitments aimed at coastal states with the duty to provide assistance and rescue to persons in danger of being lost at sea، is without doubt one of the most basic principles established in the law of the sea، in addition to establishing and operating And maintenance of the search and rescue service، and not to expel them and return them to their country of origin or another country.

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external