JOURNAL OF AL-QALAM UNIVERSITY COLLEGE

The study aimed to identify the extent of adopting the Blue Ocean Strategy based on empowering human resources. The research included two basic variables, the first is its independent variable (empowering human resources) and included three dimensions (power, possession of knowledge and its investment, rewards, availability of information), while its second variable is the dependent variable (Blue Ocean Strategy) and included four sub-dimensions (exclusion, reduction, increase, innovation). The study community consisted of employees of Asiacell Communications Company in Kirkuk. The researchers designed a check-list for the purpose of collecting data and information, analyzing them, and extracting results from the research sample. The researchers reached a set of conclusions, the most important of which is that telecommunications companies need to reconsider their procedures in the field of empowering human resources to reach blue oceans. The research also presented proposals, the most important of which is the need for companies to activate empowering human resources by adopting its dimensions.

This research has dealt with one of the aspects of the contemporary technological revolution in the field of accounting represented by cloud computing, and how this development can serve accounting, especially the accounting system that determines the output of accounting, and accounting information. The research then attempts to explain the importance of cloud computing and its role in the development of the accounting system for companies. For this purpose, the Xero platform has been selected as it is the best and most well-known platform in respect to the presentation of accounting information based on a number of criteria, including flexibility of use, low cost of data security and information integration. The results of the research have shown that the cloud computing platforms in general and the Xero platform in particular play a major role in the development of corporate accounting systems in terms of safety, low cost, maintenance, flexibility of use, integration and timeliness of information display

The research discusses the most important constitutional restrictions defining the extent of legislative jurisdiction between the federal authority and the authority of the regions or states for the federal state (federal), and the specific restrictions for the field of law, regulatory authority and the field of regulatory laws (organic) for the simple unified state, and then the consequences of defining the field The objective of legislation in relation to the federal authorities or the authorities of the regions and the identification of the substantive field of law and regulations, through two sections, to discuss the problem of the research, which is the statement of the objective constraints organizing the legislative jurisdiction, and the research ended with results and recommendations in the light of that.

The contemporary business environment is always fraught with risks, uncertainties and uncertainties, including errors and fraud, which can have serious financial consequences for an organization's reputation. Despite the implementation of internal control systems in these institutions, these risks still exist and recur as the business and operations are completed. This is where the research problem of ineffectiveness arisesInternal controls in mitigating the occurrence of errors and cases of fraud within institutions. This motivates auditors to take a proactive approach to identifying and addressing weaknesses. This approach is to use the potential of audit risk signals as a means of enhancing the effectiveness of internal control measures. This study aimed to increase the auditor's efficiency in detecting financial fraud by studying and analyzing the impact of using audit risk signals in improving the effectiveness of internal control, and evaluating internal control systems and the extent of reliance on it. The study relied on the descriptive approach through the use of theses, letters, periodicals, books and websites that dealt with the subject of the study, especially those related to the topics of audit risk signals and internal control.
The study concluded several conclusions, the most important of which are: that the availability and use of audit risk signals by the auditor helps to achieve savings in the time and cost allocated to the audit process, and to direct attention to citizens who have the

possibility of fraud, which achieves the effectiveness of the audit process in general, and the high efficiency of the audit in particular, there is a lack of access to sufficient and reliable information before starting the audit, and this indicates that there are obstacles that limit the importance of good communication with employees and the collection of information necessary to understand the situation accurately. The study also included several recommendations, the most important of which are: the need for auditors to be distinguished by the ability to analyze the causes and search for the real roots of the problem instead of relying only on apparent signals. Auditors should adhere to strong and transparent audit practices such as audit risk signals to ensure the correctness and reliability of employees' transactions, management, assets and financial reports in order to improve the effectiveness of internal control.

Cyber warfare is a natural consequence of the technological revolution of the 21st century, which has been a revolution without borders. Cyber warfare poses an increasing threat to the civilian infrastructure of states before their military ones, such as the health care sector and electricity systems. These attacks cause damage that may even disrupt essential services. Although international humanitarian law does not specifically mention cyber-attacks, its principles can be applied to cyber warfare. Cyber warfare is characterized by the lack of clear geographical boundaries and the difficulty of identifying the source of attacks, which complicates the process of conventional deterrence and makes it difficult to apply the rules of conventional warfare directly. Here, the international community must adapt and update the rules of international humanitarian law to include cyber-attacks more clearly, taking into account the unique characteristics of cyberspace. International cooperation and information exchange between states should also be strengthened to confront cyber threats. This cooperation should include improving the ability to detect attacks and developing integrated defense strategies.

After the researcher studied some verses from Surat Al-Zumar from verse: “54” to verse: “75”, which is the end of the chapter, it became clear to him in the first topic: that the infidels show regret and remorse on the Day of Resurrection, and that they admit their negligence in the side of God, Glory be to Him, and wish that they would return to the world To be among the believers, as they console themselves that God did not guide them, and if He had guided them, they would have been of the followers of the truth, and their argument is weaker than the spider’s web, then they blame themselves that they were not satisfied with the lack of faith, but rather they mocked the believers in their life in this world. God mentioned that to us, and the resurrection has not yet occurred, and no one has entered the Fire, and that is for two things: the first: to confirm the matter as if it had happened and ended as the case of the past things that occurred, and the second: to call people to believe in God and the Last Day so that they are saved from the severe torment, from which there is absolutely no escape except by that. The second topic dealt with the issue of divinity and that it is a right for God and one of its necessities is the worship of God alone, because He is the one who created, owned and planned, for this requires that he be worshiped alone with no partner. And he mediated this matter between mentioning the companions of Hell and the Companions of Paradise, to tell us that whoever wants to get rid of the torment and enter Paradise should worship Allah alone. And they are driven to Paradise in droves, and they are honored that the gates of Hell are opened for them before their arrival, and that is why it came and “opened” its gates with affirmation of the waw. According to the uses of the Arabs and what the evidence indicates.

National security is considered one of the important and fundamental issues that societies have worked to provide and achieve, both in ancient and modern times, because it reflects the protection of individuals and the achievement of social welfare for them on the one hand, and the protection of the form and system of the state internationally on the other hand. Countries have worked to provide national security through the stages that have swept the life of the international community, specifically after World War II, as the international community realized the importance of this issue and moved towards finding it by all means in order to achieve the requirements of welfare for its peoples and security and reassurance for them on the one hand, and on the other hand, protecting the political system of governments. Given the importance of national security globally, its work path has shifted from internal and national to regional and international, as the current stage is represented by the protection of this concept, through working to find a safe haven for countries by employing national security in the documents of international agreements and treaties, whether bilateral or collective, in order to protect small and developing countries from the ambitions of major countries, as well as the issue of providing global food security, which has become a real danger due to desertification and serious environmental problems and the problem of global inflation due to international wars and their repercussions on all countries, as the issue of water security played another role in the path of national security and protection and the necessity of providing it to countries as it is one of the vital factors for the continuity of life and the stability of countries, because it has become a strong economic threat to countries participating in international water rights, and thus it was a wide field for concluding treaties and agreements regarding the preservation of the rights of others in it, and the study resulted in living examples of everything that was stated about the protection of the national security rights of countries.

All legal acts are subject to the principle of autonomy of will, so these acts arise in accordance with the general rules of conclusion and enforcement of the contracts. Since parents gift (nihla) for their own sons is considered as the most dangerous financial behaviour that the parents might do it during their lifetime. It enacted for the purpose of love, affection and strengthening the family bonds. It is mostly a donation without conditions or compensation. However, what happens in reality is that the parents divide their money while they are still alive among the decedents of their own sons, therefore they behave either disinheritance the decedents of their own sons or they grant legacy to their sons and disinheritance the daughters or they grant legacy some of sons and disinheritance the others.
The research sheds the light on Jurisprudence and legal provisions for the consequence of these acts in case of favoring one of the heirs over the other by the parents or disinheritance some of them from their legitimate rights.
This research comes to highlights the harmful acts of the rights of the heirs which are conducted by the inheritor in parents gift (nihla) topic to find the border line of validity of these acts on the heirs because these acts will lead to terrible consequences, hatred and grudge among the heirs of the decedents in the worldly life as well as the injustice on which the person will be brought in the Day of Resurrection.

One of the characteristics of the modern world is that it is undergoing frequent changes in many fields, including economic, political, security and social. One of the distinct ways in which the various phenomena and events in the world intertwine and overlap, and transcend the borders of states. As a result, strong states are those that are aware of the changes around them, as well as the many paradoxes and conflicts that exist in the world. It is the nature of things for those interested to scramble to bridge this gap and then shape the future of that state in proportion to their whims and interests.

The obligatory will for grandchildren and stepchildren is one of the issues over which there has been much controversy recently, with both supporters and opponents of legal jurisprudence.Considering that there is no Qur’anic text or Prophetic Sunnah regarding the two wills that permits or prohibits the two wills, but rather came based on jurisprudential and legislative jurisprudence Thinking of achieving the interest of the grandchildren who were deprived of inheritance due to the death of their parents while their grandparents were alive, and also Depriving the child of inheritance because he is an illegitimate child from the estate of those who asked to include him after they raised him and were attached to him throughout their lives, so that they do not suffer from the two calamities of deprivation of inheritance and orphanhood.

This research aims to provide a comprehensive analysis of the role of myths in shaping religious beliefs in the ancient Greek and Egyptian civilizations. Through this analysis, it seeks to gain a deeper understanding of the impact of these symbolic stories on ancient societies and their continuity and influence on modern religious cultures. This study contributes to enhancing the academic understanding of religious beliefs and the importance of myths in building cultural and religious identities. Myths play a fundamental role in shaping religious beliefs and human cultures across ages. This study aims to compare the role of myths in shaping religious beliefs in both ancient Greek and Egyptian civilizations. By analyzing the major myths in both civilizations, we seek to understand how these symbolic stories contributed to the formation of religious and intellectual beliefs in ancient societies.

Renewal in civil litigation Is a legal procedure that has two types within the framework of procedural laws, particularly the civil procedure laws. The first type allows the parties to resume the civil lawsuit before the court after it had been suspended due to the absence of its parties. The second type permits the plaintiff to refile the lawsuit before the court after it has been annulled or considered as if it never existed, due to the parties’ failure to renew the procedures after the prescribed legal time for review or failure to continue the proceedings after renewing them.
In legal systems, the reasons for renewal differ in terms of terminology in Iraqi law compared to comparative legislations, but they do not differ in substance. In Iraqi law, civil lawsuit procedures can be renewed due to the absence of its parties, and this is referred to as "leaving the lawsuit for review." In comparative legislations, this situation is termed as "striking out the lawsuit." As for the reason for renewing the filing of a civil lawsuit, In Iraqi law it is due to its annulment for failure to renew or follow up on the renewal within the legal time limit, whereas comparative legislations use terms like "considering the lawsuit as if it never existed" or "withdrawal of the lawsuit due to annulment" In such cases.
Renewal requires certain mechanisms and conditions that allow the parties to activate its role in both of its types within the framework of civil litigation. It is not permissible at all stages of the lawsuit but can only be applied during specific stages according to the law. Its effects vary depending on its type: the first type, which involves renewing the procedures of the civil lawsuit, restores the lawsuit to its original state by reconvening it between the parties, ensuring the principle of confrontation between the litigants. The second type, which involves renewing the filing of the civil lawsuit, results in the lawsuit being reintroduced before the court through a new petition and procedures, thus bearing the same effects as the initiation of a lawsuit.

Due to the spread of e-commerce and scientific progress in the means of communication and information, especially via the Internet, there has become an urgent need for the emergence of modern methods of payment that replace traditional money, such as electronic payment cards. These cards allow their holder to pay for their purchases and are used as a means of fulfillment for goods and services provided by companies. As merchants, they may also guarantee fulfillment in online business transactions up to a certain limit, there are multiple types of these cards, each of which performs various functions. However, illegal use of these cards can lead to civil liability, whether in contract or tort. In addition, such uses over the Internet may raise problems related to electronic remote contracting. Such as issues of proof using electronic documents, the validity of the electronic signature, and the applicable law, Therefore, the matter requires careful treatment that includes legal texts, judicial treatments, as well as relevant legal research and studies.

All budget laws, especially the Federal Budget Law in Iraq for the year 2023, addressed the sources of financing the financial rights of employees of ministerial contracts, such as financing the salaries of this important segment of employees, in addition to its main objective of financing sectors and developing various services in Iraq and others, and that the financing process in most countries of the world comes through taxes, government investments and loans, but in Iraq, oil is the main and vital sector through which budgets are financed. It is noted that Iraq has been exposed to many economic crises that led to the collapse of the Iraqi economy, which negatively affected financial financing in general. From this, we mention that the demonstrations and the Corona pandemic caused a clear collapse in crude oil, which, as we previously said, constitutes a major source of financial financing and the percentage of reliance on it reaches (95%) of the Iraqi state’s revenues. The collapse in oil also caused a clear deficit in the 2019 budget, and the government resorted to debt by resorting to internal borrowing in the years (2019 and 2020). The delay and failure to approve the Iraqi federal budget affected the entitlements of employees of ministerial contracts. The issuance of job grades for contractors led to a crisis in financing their salaries, but their financing was transferred to the ministries in which they were appointed. The ministries that do not have self-financing faced some difficulties, especially after the issuance of appointments and the transfer of salaried workers to contracts, and then their referral to the permanent staff .