This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

   The research statement to the amount of the contribution of information and communication technology in the quality of tourism and hotel services, and determine the relationship between the impact of information and communication and the quality of tourism services technology, The importance of the research is to establish the philosophical thinking of the nature of variables, as a modern administrative terminology and employ them towards the quality of tourism and hotel services, the research dealt with a problem expressed by a number of intellectual and practical questions, Was formulated based on the current situation witnessed by the tourism sector and hotel in Iraq, and the real gap was the lack of awareness of the impo

This research deals with the protection of the consumer's acceptance by internet, we divided it into four sections, the first section is devoted to the concept of the consummation contract by internet. The second section was about the professional's offer by internet, while we studied in the third section the consumer's acceptance by internet, at the last section we discussed the agreement of the protection consumer's acceptance.

The Standards on Speedy Trial and Timely Resolution of Criminal Cases have some main purposes such as effectuate the right of the accused to a speedy trial, to further the interests of the public, including victims and witnesses, in the fair, accurate, and timely resolution of criminal cases; and to ensure the effective utilization of resources. Despite the importance of these principals, the Penal Legislator needs to recognize such principals in order to avoid the problem of prolonging the criminal proceedings. This study highlights the issue of delaying in criminal trials, and prolong the criminal proceedings, and to speed the Criminal Procedure, and how to avoid the problem and the dilemma around the lack of speeding of Criminal Proce

The principle of equality in human life is one of the noblest principles ever found. These principles have been planted in the conscience and conscience of man, and it is the principle that is considered to be an inextricable right with the existence of human in the collective relations between humans in general and members of a group of groups or conglomerates unintentionally organized but created by circumstances. Accordingly, all international and domestic legislations considered it to be a human right, especially in relation to equality in the right to work, equality in other rights and what is associated with the remuneration of work (wages) and related to its attachments and leave. The Labor Law No. 37 of 2015, In Chapter III. This

تمثل هذه النقوش طبيعة العصر فيه ؛ لذلك نجد الباحثين المهتمين بعلم اآلثار ، والتاريخ القديم هم أكثر من بحث عنها ، ثم حاولوا فك رموزها ، وما زال بعضها قيد الدراسة .

Financial Institutions are central to all most all Macroeconomic debates. They explain the market for money creation and Exchange the financial assets such as money stock and bonds play a central role in organizing and coordinating our economy. Financial Institutions’ position in economy is urgent position especially in the economic crises, they want to realize their profit target but this target conflicts with the target of monetary policy or fiscal policy or economic policy some time.

         Financial Institution assets affect in technological factors and political factor. Those factors cause increasing or decreasing in wealth of the countries. The old classical crises was form real s

Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by  establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit