Economic Sciences

The National Development Strategic (NDS) which Issued by Ministry of Planning and Development cooperation, including a new Contracts Style on Iraqi Oil Sector , for aim to developing Iraqi Production from Crude Oil, it was production sharing Agreements (PSA). This Contracts many of Main Counters which Production Oil leave it or finally not working with it, because the Greeting Negativition which Result from it, and from other hand the Special Featured which Iraqi Oil not fitting with it, this style consider as a beginning for specialization the Iraqi oil Industry by controlling the Multinational Corporation oil on the giant Fields. Iraq was Able to developing his Oil Sector and Increasing the Level of product from Crud Oil by Dependence on the national Experience and Substitute Contracts for (PSA).

The mast international economic phenomenon and events, which is affect by its available through the years after the second war, were the phenomena of the economic coalitions. There fore it was appeared in Arab land the concept of economic integration , which means to join the economic units to gathers . in spite of Arab land started in economic coalitions before Europe, but didn't get to that stage which those countries reached . so, there are many indecaters have contributed in activating Arab economic integration, due to the main role that play to drive the Arab land economies for ward. Never the less Arab integration is still in its beginning and needs a lot to activite, because the problems that these countries suffering from them the real each depends upon a hypothesis that says despite the availability of basic requirements to establish economic integration, but this experiment is still in its beginning .

Today, The manner of economical exchange in the world is suffered from the problems of the consequence of its most important type is the cartel of producers within organization imposing on consumer prices do not equal to the cost of production and to accept this economical abeyance.
When we turn our attention to Islamic market, it is not dealing with thing justifiably none effected by this consequence entirely it most in portent trait rising price. This, the importance of writing in this subject & the cause of my election for it can be concluded.
This research is divided on to tow. Chapters First chapter, it is concerned with explaining the concept of pricing & the view of law regarding it. Second chapter is discussed subsidiary rules regarding permission compulsory pricing on things subjected to it showing its consequence on sale contract.

The research is ended with conclusions.

It is a bill which loses one of its obligatory data comes from carelessness or forgetfulness from the drawer . for instance when a person issues a bill without mentioning name of drawee because of carelessness or forgetfulness . it is possible to correct the fault by the drawer or by the drawer deputy .
The fundamental result for that loss is invalidity of this bill and that invalidity is considered from the general system . it is possible to modify this bill to another type of a bill exchange or with debit endorsement bound when the conditions of these two cases are available .
We find three exceptions of this invalidity regarding to the merit date , performance place and establishment place .
We May find data contrast with the fact which is the fictitious which was the two Iraqis commercial law ( the new and the canceled ) don’t stipulate it otherwise the old Iraqi commercial law stipulate it .
There is unmarked bill exchange which loses one of its obligatory data as result of intention (intention is the fundamental standard of distinguishing between this case and Uncompleted Bill Exchange) . for instance when the drawer makes an agreement with the beneficiary to establish a bill without mentioning a bill amount and leaves the determined amount for beneficiary according to an agreement between them . when beneficiary completes the bill data according to an agreement there will be no problem . while a bill is completed in contrast with the agreement which has been made with the drawer . then a bill transfers to a person has a good intention here the drawer will be obligated before the bearer who has a good intention and he will not be obligated if the bearer hasn't a good intention .
So we will deal with the uncompleted bill exchange in term of old Iraqi commercial law No.60 , 1943 . and in term of canceled Iraqi commercial law No.143 , 1970 . and also in term of new Iraqi commercial law No.30 , 1984.
Thus, we can explain the results
First : The imaginary or unstable data for truth are very important in commercial side . and don’t deal with the new law of trading and canceled , whereas it was necessary deal with by the Iraqi Lawgiver by arraigning to getover on some problems face him in the commercial side .
Second : According to the exception real or apparent , dependent or independent but the tendency was forward opposite with the Lawgiver opinion in the three cases where we want mean uncompleted bill and considered real exceptions on the base because the Lawmaker solve his desire instead of another desire and explaining their desire according to the three mentioned bases even opposite mean of the drawer . If don’t mention any thing from these three Data in dependent or independent but the desire directed into the intent that unity with Lawmaker opinion . like these cases considered the bill accurate and completed and don’t consider real exception but apparent because the desire of the Lawgiver replace the desire of another sides , illustrating their desire according to mentioned in the above three bases and this is concord with drawer tendency .
Third : Although we can see there is big different between the two bills ( uncompleted bill exchange , unmarked bill exchange ) because the effect that trace on uncompleted bill really is false and the bill on the safe side considered right if we can correct it according to the deal even the scorer was accurate or not because it was done according to the deal with the drawer that is to say the correcting process is done by agree with the two side not separately , but the correcting was done undesired with the drawer and the carrier was accurate , here the bill was accurate too . and thus the drawer should protect the carrier but the correcting was done undesired with the drawer and the carrier was un accurate here the bill was un accurate and thus the drawer should not protect the carrier because the carrier is bad .
Uncompleted bill exchange is one of the important topics because it is related to practical commercial life to insurance , speed and trust which are considered the basically rules for exchanging law when there is a bill exchange loses one or more of its 8 obligatory data . this bill will be invalid as a bill unless modify to another kind of a bill either to another type of a bill exchange or with debit endorsement bound when the conditions of these two cases are available this is to achieve success the speed , trust and insurance in a bill exchange field . otherwise there will be disorder in commercial law . All these matters as a package will achieve the heyday for commercial activity .

This Study aims at defining causes of deficiency of performance in ( Babylon tires factory ) ,then trying to re-engineering its operations through utilizing a new approach in management which is (knowledge management ). From the main conclusions are (there are significant relationship between (Tacit &Explicit ) knowledge and re-engineering business operations

This research is concerned with discussion of Research and Development costs and how to deal with them from the point view of the accountancy. There fore the research is divided into three main topics.

The first discussed the status of the research and development in the Arab world .The second deals with presenting some concepts for the research and development. While the third is taking into consideration the accounting system that used with the cost of research and Development
In the first subject it was still that the status of research and development in the Arab world under the standards that the world used to deal with .In the second there are many concepts for the research and development which represent as a tool to collect data and information and improve them.

The financial institutions have an opportunity to get benefits from the great advantages that the currency market gives. The Islamic experience for those checks has shown a great success in many Arab countries . The financial engineering differs from one institutions to another and from one scope to another .and because of the different and changeable development ,the financial scholars are always in challenging to match with those development .and satisfy the expectations of the investors