The economic- Arabic relations reflect , without any doubt, the debate of the relation held between development and what is not developed ; on the basis that these two phenomena form the two polar of the Arabic economic as a system resulted out of the correlation nature presented between the Arabic world and the outer world. Accordingly, the present study focuses on the in- between Arabic trade exchanges. There are many factors which relate the Arabic countries with each other . They all contribute in paying these exchanges through different historical decades. The trade relations between the Arabic countries have taken their manner from the base of the nonequivalent development which is related in the distribution of the colonial work which imposed the specialization , on the Arabic countries , in the production of the real materials, consumed what is made in the capital states and blended or fused in the world market. After the independence of the Arabic countries , their products of oil represented the maximum ratio of all their in- between and state trade. The importance of the research is implied in that the Arabic Homeland is characterized by a strategic important location and has a huge wealth enables him to depend on itself . This can be done by making use of these materials, typically, through the Arabic cooperation approaching the Arabic economic blending that can compensate the fusion with the capital economics. The research aims at investigating the return ( comeback) of the adaptations of the Arabic- Arabic relationships and the necessity of directing and associating the Arabic and economic binary and wholly relations for the purpose of serving the national goals . It is hypothesized that there is what makes the different factors of problems prominent in the in- between Arabic trade exchanges and their relation with the outer world . This leads to the decrease of the ratio of the in- between exchanges (9%) as compared to the ratio of the state exchanges (91%).
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
... Show MoreThe research aims to focus on the human rights guarantees as they are subjected to continuous violations due to changes, wars and conflicts between nations and people, especially in the Arab world and the third world due to political, social, economic and environmental conditions and the failure of democratic tracks under the current reality.
Keyword: Human rights, Reality, Ambition.
الاقتصاد العراقي بين الواقع والطموح
أساس انتقال المخاطر في عقود التجارة الدولية
The goods sold during the transport phase may be exposed to the risk of the buyer's state, whether those risks are land, sea or air, resulting in the loss of the goods in whole or in part, or damage, as if they were destroyed by the ship sinking or colliding with another or the cause of the loss or damage is due to a fire, as in the case of a spark on the goods, and the goods is a combustible material. The risk should be borne by one of the parties. To identify the responsible party for the risks, it should determine a particular moment for transferring risks. There has been a difference in legislation, whether at the national or international level, on determining the basis for risk
... Show MoreThe Imam Ibn al-Mundhir is likely in Shafi'i school. He has outlined some issues and disagreed with his doctrine. And that the vocabulary on which he relied on the weighting is correct and correct and I choose which I say. One of the most likely issues is the delay of Isha prayer to the darkness. And other issues simplified in the folds of research and study.
Economic life in any of the countries depends mainly on economic activity due to its great role in meeting the needs and expenditures of the state . therefore ، Bahrain played a major role in commercial exchange operation ، whether at home or abroad . whatever the matter
المبادئ العامة للقانون ودرها في اطار التجارة الدولية
Economic life in any of the countries depends mainly on economic activity due to its great role in meeting the needs and expenditures of the state . therefore ، Bahrain played a major role in commercial exchange operation ، whether at home or abroad . whatever the matter
With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav
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