This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a

Experience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

تحظى عملية اكتشاف المستحضرات الدوائية بقدرٍ كبير من الأهمية في حياتنا المعاصرة، على نحو تصبح الحياة بدونها أشبه بالمستحيلة، فهذهِ العملية تُعد اللبنة الأولى في مجال الصناعات الدوائية للبحث عما هو جديد من أساليب ووسائل للعلاج والتداوي. ويترتب على هذهِ العملية التزام الباحث المكتشف بمجموعة من الالتزامات في مواجهة المتطوع ومتى ما أخل الباحث المكتشف بالتزاماتهِ تلك، ثارت مسؤوليتهِ القانونية والتي يترتب عليه

         من المعلوم إن تسجيل حق رهن على عقار لا يؤدي الى منع الراهن من التصرف في العقار المرهون، فالراهن يستطيع التصرف في العقار المرهون بعد تسجيل التأمين العيني عليه ، ولكن تصرفه لا يؤثر في حق صاحب التأمين العيني ، فهو تصرف غير نافذ في مواجهته لأنه جاء بعد تسجيل الرهن على الرغم من إن التصرف يكون صحيحا وينتج جميع آثاره بين المتصرف (( الراهن )) والمتصرف إليه (( الحائز )) والسبب في ذلك يعود الى انه

Governance system extends its application to include all internal bodies in the banking institution as well as the external authorities that impose the application of the rules of banking governance, each according to its position.

Among the external actors involved in applying the rules of banking governance is the central bank that takes the position of the general supervisor of all banking activities in the country, and that the central bank exercises its supervision and control over banks through the compliance monitor, and the latter is the effective link between the central bank and the banks under its supervision. Therefore, we find that it has an important role in implementing the rules of banking governance at the level

The harm that a member of the internal security forces causes to others is either to ask about him personally according to the rules of responsibility for personal actions whenever the injured man is able to prove the error on his side Or to ask the Ministry of Interior according to the rules vicarious liability, which obligate the follower to compensate the harm caused by his subordinate to others whenever the injured failed to prove the error on the part of the employee of the internal security forces As the error is considered presumed by the Ministry of the Interior without requiring the injured person to prove the latter’s fault, and the reason for that is to protect the injured by facilitating his obtaining compensation, as the o

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

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