Economic Sciences

The international maritime contracts (CIF and FOB) are commercial contracts concluded between exporters and importers of countries separated from each other where the sea separates them and these countries vary in their wealth and production. These maritime contracts are concerned with goods that are transported by sea and ships exclusively. The commercial facilitation introduced by maritime contracts for international commercial life are sufficient in their own right to explain their importance and important position in the world of international trade .The research importance is highlighted from the effects, obligations and economic effects of the commercial exchange parties and what resulted from costs and benefits for these parties. This is clear from the outcome of trade in services resulting from exports and imports of Iraq during the period 2003-2016

This study aims at testing the moderating role of the Variable: Safety commitment the relation between Safety Procedures and Practices applied to occupational injuries and accidents at South Refineries Company. This study is adopted for the lack of such studies that tried to explain the relation among (Safety Procedures & Practices, Safety commitment, Occupational Injuries and Accidents). Furthermore, this study deals with a real challenge can directly affect performance of employees working at Oil Industry, causing damage to the National Economy.
This study aims at testing the moderating role of the Variable: Safety commitment the relation between Safety Procedures and Practices applied to occupational injuries and accidents at South Refineries Company. This study is adopted for the lack of such studies that tried to explain the relation among (Safety Procedures & Practices, Safety commitment, Occupational Injuries and Accidents). Furthermore, this study deals with a real challenge can directly affect performance of employees working at Oil Industry, causing damage to the National Economy.
To achieve the objectives of the study was formulated a model consisting of three main variables were devised three main hypotheses that branch out of each hypothesis a set of sub-hypotheses.
As exploratory approach is adopted, a sample of South Refineries Company's employees in south governorates (Basrah, Thi-Qar, Maisan), thereafter 500 survey forms are given as random sample approach, the retrieved forms are 427 forms whereof 350 forms are valid to be statistic analyzed, i.e. the response ration is 70%. However, all forms are statistically analyzed throughout pro-statistics program called (Amos V.22) and (SPSS V.22). Moreover, the researcher made a number of personal interviews to explain aspects of this study and its significance.
The results show that there is a reverse relation between (Safety Procedures and Practices and Occupational Injuries and accidents) Also, the study shows effect of moderator role of (Safety commitment) between (Safety Procedures & Practices and Occupational Injuries and Accidents). Accordingly, the researcher has reached several conclusions and recommendations are reached.

Through social policy governments seek to achieve a set of goals and reduce income inequality is their main goal . In pursuing this goal governments use spending to create jobs and spending on human capital in education health spending on social protection and achieve the goal of reducing income inequality stable socially and later economically stable and sometimes politically and this is what indicated his studies and had assumed research
However the research results indicates otherwise theoretical propositions it is the result of a combination of factors spending on social policy and its members did not achieve the goal of reducing income inequality with the exception of spending on social protection. Thus creating social instability in the study sample countries and this is what made it one of the high and very high-risk countries within the social unrest index.
The research was adopted 40 countries of the total 65 countries within a very high-risk and high states at the crossing social unrest index for social stability was the use of regression analysis to test the hypothesis search using the cross-section of these countries including available its survey of the income distribution (Gini coefficient) for the period 2001 -2012 divided into three equal periods.

The purpose of the research is to know the role of internal auditing in identifying and evaluating the operational risks of information technology in a sample of Iraqi companies in Basra governorate through the internal audit plans procedures and reports qualifications and skills possessed by the internal auditor Assess the operational risks of information technology and then report them to the company's management. To achieve this goal the researchers designed a questionnaire form as a data collection tool from the study sample of 130 internal auditors and senior management members working in six Iraqi companies belonging to four sectors.
In the light of the theoretical and practical study of the subject the researchers reached a number of conclusions whether or not there is an internal audit role in identifying and evaluating the operational risks of information technology in Iraqi companies. In light of these conclusions the researchers recommend that the management of Iraqi companies should increase their interest in the internal audit activities and give them more powers to help them ascertain the adequacy and validity of policies and procedures adopted to address the operational risks of information technology and control.

The purpose of this study is to describe the accounting treatments and their differences with the tax procedures and how to address them through the treatment of IAS 12 and to indicate the impact of these differences on the identification and disclosure of corporate income tax, In order to achieve the objective of the study, use of a questionnaire the target was the category of accountants and internal auditors in the industrial companies and the category of accountants legal as well as the staff of the General Authority for Taxation has been tested hypotheses study using statistical analyzes , In the light of the theoretical and practical study, a number of conclusions were reached concerning the subject of the research and the selected sample, including :
There is no application of the requirements of International Accounting Standards, including IAS 12, by private equity companies ,The application of IAS 12 on income taxes has a significant effect on the change in tax revenue and The presentation method under the current consolidated accounting system does not include disclosure of tax assets and liabilities, which affects the fairness of disclosure in the financial statements.

The financial statements are the primary means by which information about the entity's financial position and results of operations can be provided from profit or loss to meet the needs of many users. In order for this information to be useful to decision makers, This study aims to measure the effect of qualitative characteristics of accounting information on improving the quality of financial reports issued by some private banks listed in the Iraqi market for securities by measuring the impact of the basic characteristics and components as a property The ability to understand accounting information and the appropriateness and reliability of the quality of financial reports, as well as secondary characteristics such as consistency (consistency) and comparability.
The main findings of the study were that there is a high impact on the basic and secondary characteristics of accounting information on improving the quality of financial statements and financial reports.
The most important recommendations of this study were the need for commercial banks operating in Iraq to increase interest in the use of information with the specific characteristics of accounting information, as well as the need for the CBI to hold scientific conferences and seminars to educate and raise the awareness of employees in these banks of the importance of the qualitative characteristics of accounting information in improving the quality of financial reports Issued by those banks.

Respiratory diseases (bronchitis, pneumonia, bronchial asthma) are common diseases among Iraqi society at present. As a result, the aim of this study is to analyze the effect of sex and age variables on some respiratory diseases in order to help identify the most important variables To achieve these diseases and the possibility of treatment early. "In order to achieve this goal was studied the effect of both variables of research (sex and age) separately and together on the incidence of respiratory diseases (bronchitis, pneumonia, bronchial asthma) of the use of linear model Logartimi Hierarchical hierarchy (Rxcxm) data on the data collected from the Karbala Hospital, which represents the number of patients with respiratory diseases for the month of 2018. The study also reached a number of conclusions, Both sex and age variables have a significant relationship with variable respiratory disease.