اصدرت المحكمة الاتحادية العليا قرارها المرقم (48/اتحادية /2021) في 6/6/2021 والمتضمن تقرير اختصاص المحكمة الاتحادية العليا الاستثنائي بتفسير التشريعات سواء كان التفسير بمناسبة الفصل بمنازعه معروضه امامها للفصل بدستورية نص او تشريع، او بناء على طلب اصلي بالتفسير من احد السلطات الاتحادية، ووفق ضوابط محددة ذكرتها في قرارها

         The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

The Federal Court of Cassation is a court of law that monitors the lower courts through its scrutiny of the judgments and decisions issued by these courts, and that its oversight is focused on the legal side of the penal ruling, as it monitors the extent to which the subject courts adhere to the correct application of the rules of substantive and formal law represented in the process of legal adjustment. The Federal Court of Cassation has control over legal adaptation, as it is one of the legal issues, and therefore it has the power to change the adjustment with ratification of the penalty or reducing it according to certain controls in which its authority is determined.

The Supreme Federal Court of Iraq was established by the Federal Supreme Court Law No. (30) For the year 2005 on the basis of the provisions of the Iraqi State Administration Law for the transitional period of 2004. The law included a clear reference to the main purpose for which the Federal Supreme Court was established, the separation of jurisdictions between different levels of government, as well as its competence to control the constitutionality of laws. It was also referred to in the Constitution of 2005 and defined its powers in Article (93) of it, in addition to the other terms of reference in the other articles of the Constitution and the laws in force, and from reading the texts of the above Constitution, the Federal Supreme Co

the pursue of social  systems history present to us solid evidence that the collapse of  that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate  auto adaptation mechanism and use it excellently in the right time.

The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob

Federal oversight is successful in collecting taxes when it saves time and money, and the majority of federal systems tend to adopt direct administration in the application of federal tax laws to finance public expenditure. Central control will prevent tax competition between regions, and administrative corruption.

In Iraq, regional governments are responsible for collecting federal taxes and under the supervision of the Financial Control Bureau, and the reform of supervision requires the rehabilitation of the administration, the adoption of information systems, and the reduction of bureaucracy, and the transparency and federal coordination.

العدول عن الاحكام في القضاء الدستوري ظاهرة قضائية مستقرة في معظم المحاكم العليا ، والسبب يرجع الى ما تتمتع به هذه احكام هذه المحاكم من حجية مطلقة ترجع الى كونها غير قابلة للطعن بطرق الطعن القضائية المعروفة على مستوى القضاء العادي ، والمحكمة الاتحادية العليا في رغم حداثة تشكليها نسبياً الى انها اخذت بما انتهى اليه القضاء الدستوري في العالم ومنه الاخذ بمبدأ العدول القضائي استجابة للمتغيرات السياسية والاقتص

خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا