Journal Of AL-Turath University College

The Federal Parliament arose in Iraq, which is the most important product of the formation of the federal state after the events of 2003, that is, after the American occupation of Iraq at a time when it did not have any existence under the previous regime. In legislation, by proposing draft laws, discussing these projects and proposals and voting on them, whether submitted by its members or by the executive authority in the state

The aim of the research is to prepare an educational curriculum according to the strategy of micro-teaching in teaching the skills of the front and back ground strikes in the game of tennis, as well as to identify the effect of the educational curriculum according to the strategy of mini-teaching in teaching the skills of the front and back ground strikes in the game of tennis among the members of the research sample. Likewise, real teaching with miniature dimensions, as the student teacher teaches a mini-lesson with specific objectives. A small group of learners (from the student-teacher’s colleagues) numbering between (5-10) individuals for a short period of time ranging from (5-10) minutes. Usually these lessons are recorded with a video camera and re-watched to take advantage of the criticism by the supervisor and the student-teacher himself, and the student teaches him again to take advantage of the feedback resulting from the criticism processes in an attempt to improve his skills and performance (Al-Rubaie and Hamad: 2011: 241), as the researcher used the experimental method with two equal experimental and control groups for its suitability to solve the research problem, as the research sample consisted of students of the second stage, Division (B) in the College of Physical Education and Sports Sciences at the University of Baghdad, by (20) students, and by lottery the numbers from (1-20) were randomly drawn by the sample, and then they were divided into two control and experimental groups, by (10) students for each group, as the odd numbers represented the experimental group, and the pair numbers The control group was represented, in addition to the use of appropriate means, tools, and devices, after which the exploratory experiment was conducted, as well as conducting pre-tests for the two groups, applying the educational curriculum prepared by the researcher, and then conducting post-tests for the two groups, after which the data was unloaded and processed statistically, after which it was presented, analyzed and discussed, and the researcher reached several conclusions, namely:
1. The strategy of micro-teaching has a significant impact on teaching the skills of the front and back ground strikes in tennis for the experimental research sample.
2. The educational method used helped positively in teaching the skills of the forehand and backhand groundstrokes in the tennis game of the control sample.
3. The experimental group achieved preference in the results of the post-tests for the front and backhand groundstroke skills in the tennis game.
The researcher reached several recommendations:
1. Using the micro-teaching strategy in the educational process in order to achieve a higher level of learning.
2. The use of tests used in research in the educational process.
3. Using other modern educational strategies on other mathematical games and samples.

Freezing funds is one of the important mechanisms used to prevent the transfer or movement of funds (in its broad sense) to terrorist parties. Some systems and agreements have addressed this issue, including Funds Freezing System No. (5) of 2016, the Vienna Convention in 1988, the United Nations Convention against Corruption in 2003, and some internal laws have confirmed It highlights the importance of freezing funds because it is one of the measures that temporarily preserves the money when deciding on its disposition or when ensuring the safety of the place to which it is transferred.

It was and still is one of the reasons for the low social perception of women’s work and the possibility of being exposed to violence and sexual harassment because of their going out to work, a major reason for the reluctance of women and their families to work, and sometimes even from education. Violence is an immoral phenomenon that has become a nightmare that stands in the face of many women and hinders their professional and scientific career It leaves the working woman between two options, the easiest of which is difficult, either leaving work or remaining silent and responding, and the matter is not limited to the suffering of working women only from harassment in the work environment, but also extends to both sexes, especially juveniles and children. The entire society, not just workers, and the International Labor Conference recognized in Convention No. (190) concerning the elimination of violence and harassment in the world of work, the subject of our study, that the phenomenon of violence and harassment in the world of work can constitute a violation or abuse of human rights and that it is a threat to equal opportunities and is unacceptable and inconsistent with work decent

The issue of US-Chinese competition is of great importance due to the importance of the factors and dimensions associated with it, such as the economic and technological dimensions, in addition to many other factors that have a significant impact on the US-Chinese relationship. This relationship is characterized by a large degree of change because it is described as a complex relationship full of contradictions. The two Chinese powers American and American compete in many fields, but they need each other. The research aims to study the elements of both China and the United States of America in international hegemony, and to identify areas of cooperation and competition between them, as well as to study the conditions of Chinese-American relations, where several conclusions were reached, the most important of which is that the bilateral relations between China and the United States of America were characterized by strangeness, where each party considers the other an enemy and a friend and interests What is common to both countries is what guided their relationship, not friendship or political ideology.

The aim of the research is to indicate the extent to which the internal factors of the research sample banks affect their profitability and efficiency by measuring and analyzing these factors, represented by (the liquidity ratio, the indebtedness ratio, the retained earnings ratio, the size of the bank, the growth of the bank and the age of the bank), Through a statistical financial analytical approach based on the financial data published in the Iraq Stock Exchange and related to the banks of the research sample, depending on each of ROA, ROE, ROD, for the years in the field of research using SPSS20 and EXELL2010 program, in the analysis of indicators and factors affecting their profitability and efficiency. One of the most prominent findings of the research was that banks have the ability to grow and increase their size as a result of their financial efficiency resulting from their high liquidity, which leads to an increase in their profits. The strength of the bank’s liquidity, which leads to an increase in the bank’s efficiency, and thus increasing the chances of creating derivative cash that will increase the bank’s profits. As for the most important recommendations recommended by the research, work to keep pace with and adopt modern financial indicators to reach a high degree of banking efficiency, and the need to work on studying the sensitivity and risks of the banking market to ensure facing potential risks that could affect its efficiency and profitability in the future.

This research aims to study creative accounting and to identify its concept, methods, procedures, and methods of practice, as well as to identify the direct and indirect methods of the cash flow statement and which of them is more susceptible to the uses of creative accounting. The research reached several findings, the most prominent one of which was that following the legal and regulatory procedures in the accounting profession does not prevent the practice of creative accounting in the economic enterprise for several reasons, the most important reasons are the multiplicity of accounting methods and treatments for similar cases, as well as the impact of creative accounting practices on the cash flow statement, so the cash flows from operations are affected operational increase or decrease.

The study is based on a hypothesis that confirms that the establishment of stable human security in a transitional society represented by Iraq is an inevitable necessity for the success and stability it achieves for the Iraqi society and the promotion of human security. The most important factor in enhancing this security is culture, as culture contributes to the development and building of society and the development of public awareness of societies. Also, one of the important factors for the success of this type of security is found in the media networks. Changes all over the world have led to giving the greatest amount of freedom to the media and news organizations. This new freedom for the media networks was a welcome change and is in the interest of human security and the existing social structure in society.
There is a set of mechanisms and organizations that enhance human security and are a catalyst. him and his success and sets the main points on which his work system is built.

The regression analysis process is based on a number of basic assumptions, and if one of these assumptions is not met, this will lead to obtaining inaccurate results. The most prominent of these assumptions is the homogeneity of the random error variance, which is the problem of heterogeneity of the random error variance (Heteroscedasticity), which may It comes from different samples that follow societies with different variances, and this leads to misleading and inaccurate decisions. Econometric models have recently received great attention, especially limited regression models, which contain specific response variables and have several repeated observations within a certain range. Which are also called Tobit Models and are considered an imitation of Censored Regression Models. The research problem arises when the data suffers from the problem of heterogeneity of error variance, which makes the methods of estimating the parameters of the linear regression model unacceptable in giving correct results. And accurate, thus obtaining biased estimated parameters and not having the minimum variance property, in addition to obtaining an unreliable p-value. The research aims to study the estimation of the multiple standard (TOBIT) model, which is characterized by the fact that the dependent variable (Y) is specific due to the nature of the studied phenomenon in light of the presence of the problem of heterogeneity of the random error variance (Heteroscedasticity), where the Weighted Likelihood Function Method was used in the aspect Experimental as well as (the modified Weighted Likelihood function method), and through the experimental aspect, the two methods showed alternation in results.

The study went to address the social structure and the political system that was formed in Iraq, and this came as a result of the adoption of the constitution in (2005), which outlined the shape and nature of that system based on the influential social variables that make up the Iraqi society, but it was noted through that that the constitution went To address the sub-identities at the expense of the national identity and some other challenges that surrounded it, and this extended to the process of building the political system, and the results of this appeared in the performance of its institutions towards the process of managing the state, whose effects appeared negatively on achieving the needs of society There appeared tension in the relationship between the Iraqi society and the political system in this regard

Medical responsibility deals with the relationship between the patient and the doctor from its beginning to the end. Liability occurs when the doctor commits an error or negligence in this relationship that leads to harm to the patient or his family. He is responsible for them, and this results in him being obligated to compensate for the harm caused to the patient, and since the doctor’s responsibility falls within the scope of Responsibility for professional errors. The audacity of doctors, their disregard for their duty or their negligence in providing the required professional care and their failure to follow the rules and principles of the medical profession made the judiciary take them harshly and firmly to protect the weak party who is often difficult to prove error, as well as in exceptional circumstances such as the Corona pandemic circumstance, the circumstance that We faced a very dynamic and unpredictable situation as a global community. It was therefore necessary to show solidarity and support the strength of communities in the pandemic, and indeed in the societies responding to the Covid-19 pandemic. The response must not be one of fear and deafness. We need to build a culture of solidarity, trust and empathy. Our response to the virus must focus. Covid has affected people\'s lives and is based on removing the obstacles that people have faced in their ability to protect themselves and their communities. Empowerment instead of restrictions can ensure that people can drop out without fear of losing their livelihood, with enough food on the table and respect for their community, and ultimately gives us a more effective response. Sustainable humanity for the pandemic.

The international sales contract is one of the important contracts in international trade, and the vital artery of peoples and provides their various needs, but sometimes it results in a premature breach of the contract, that is, in the sense of a previous breach of the contract’s implementation. The traditional approach, that is, the indirect approach, or the dispute is resolved by the material approach, that is, through unified objective rules that work on speed in resolving the dispute, and are in line with the evolving method in international trade, and this in the end is to resolve the dispute either by defining the applicable national law for a particular country That is, based on the law of will, or resorting to defining the applicable law through unified international agreements to resolve the dispute.
On the other hand, as a result of the existence of gaps and shortcomings for each of the two approaches, the contentious approach is an original approach, and the materialist approach is reserve in applying it to the conflict.

In this research, we showed the digital media, which came as a substitute for the paper media, as we showed that the digital media depends on the various media that use technological devices, so the different information is displayed and disseminated through these electronic devices, and it is currently considered an essential part of our daily culture.
Digital media has also changed the society\'s way of life, its education and entertainment, and the way people interact with each other on a daily and instantaneous basis, and this has led to a revolution in the information age.
We divided the research plan to study what digital media is, and to indicate professional and ethical considerations in employing artificial intelligence.
The main problem of this research is reflected in the following questions: What is the nature of digital media? What are the professional and ethical considerations in employing artificial intelligence?
As for the objectives of the research, it is evident in defining what digital media is and distinguishing it from other concepts, and knowing and revealing the professional and ethical considerations in employing artificial intelligence to control it and not misuse it.
The research methodology is descriptive and analytical in order to present all points of view and opinions of jurisprudence in the nature of digital media and professional and ethical considerations in the employment of artificial intelligence.
In this research, we reached results, perhaps the most important of which is that digital media, its tools and characteristics, which are increasingly growing and expanding in the digital space, have become a double-edged sword. As much as this success has positive effects on providing and communicating knowledge without barriers and without restrictions, as much as it has many negative effects on the lives of consuming societies that do not possess a well-established scientific and technical culture to deal with the values and tools of contemporary science and technology, and that ethical considerations for the use of artificial intelligence are based On the ethics of dealing with fairness and transparency, seeking accountability and ease of clarification, detailed guidance on sensitive issues.

\"The applications submitted to the judiciary are the beginning of the dispute between the conflicting participant، which aim to either obtain a right or defend it by submitting a written petition presented by the participant to the lawsuit or by third participants, according to specific conditions established by the law and adhered to by the judge as a general principle in all applications. However, the legislator has allowed the registration of new requests for consideration of the original claim to avoid depriving the participant of their rights in the dual degree of litigation. The legislator also allowed the acceptance of new requests, particularly in the case of an appeal, which can be submitted by the participant or third participant , but under specific conditions.

Judicial litigation is a dynamic phenomenon, consisting of several successive judicial procedures, one after the other. And since the minor litigant does not usually have the right to initiate the litigation procedures himself, so his procedural representative is required to ensure that there are no defective procedures in the litigation of the minor that lead to its premature termination, to ward off any invalidity that may affect its procedures, so he must correct Drawbacks of these procedures. This representative also has to expedite the minor’s litigation if it becomes sluggish as a result of the endowment, as this acceleration requires the intervention of this representative in order to move it after the stagnation suffered by it, which may sometimes lead to its demise. It is up to him in the criminal judiciary, for civil litigation is the property of its owners, and they have the right to conduct it until its completion

It is one of the objectives of the educational process and one of the important and effective strategies in the teaching and learning process (graded activities strategy) as it is used by the trainer and it is an attempt to overcome or eliminate the individual differences between students represented by the cognitive and skill differences that are commensurate with all levels of players, and the trainer follows up The students follow closely, as the players begin to gradually implement the performance and progress and develop its level until it can reach a sophisticated and distinguished level. Through the field observation of the researcher in sports activity, he found that there is a weakness in the level of some skills of the players, but the general form of skill is relied upon. Where it was found that the strategies and educational methods used in it are a kind of stagnation and imitation, and the presence of repetitions, which sometimes leads to the player feeling bored and making them mere recipients of what the coach says. Experimental with the pre and post test of the experimental and control groups for its suitability to the nature of the research The research community determined the badminton players in the Al-Mahawil Sports Club for the 2021 sports season, and their number is (16 players), as the research sample was selected by a comprehensive inventory method and the sample was divided into two groups, the experimental group and the control group, with (8 players) for each group, and the strategy of gradual activities was applied for a period of eight weeks. With three educational units per week, the researcher used the statistical package (spss) to process the data. The researcher reached the most important conclusions that the strategy of gradual activities had a positive impact on learning some basic skills for junior badminton players.

Public facilities are of great importance in any society, and they represent the general manifestation of the administration’s activity towards them from any attack. The element of continuity for them represents the provision of services, and because of the importance that the public embraces and the provision of public services, whether independent or independent, the legislator has tried to extend the authority of his penal protection to all forms, and it is worth noting. This approach confirms their support for penal laws, so the texts of criminalization and punishment included images of the General Guard, due to the importance and role that these services share in providing services and the legislator’s inclusion of them in penal protection, whether under a law or in other laws.

The research aims to identify the most prominent indicators used in evaluating the job performance of employees and overcoming errors and deviations in performance through improvement and development at all administrative levels. Performance indicators are one of the tools for evaluating the performance of employees in institutions regardless of their activities and their long-term goals to measure the progress they have achieved during their life’s journey Functional and the research has two main hypotheses it was applied to a population of (130) individuals in Baghdad Governorate with a random sample of (95) individuals using the analytical approach. The tool for collecting and analyzing data was (the questionnaire) according to the outputs of the statistical programs SPSS-24, and among the most important conclusions reached To research performance evaluation indicators are considered one of the most important tools that institutions’ departments must use to objectively measure the extent of their success in accomplishing their assigned tasks and achieving the goals set for them Through these indicators it is possible to evaluate the current state of performance and identify areas that require improvement and development as is possible through indicators Comparing the performance of the institution from time to time with the performance of similar institutions. One of the most important recommendations is that performance evaluation is an important activity of human resources management in institutions. It is not only an objective means of making fair and correct decisions regarding employees, but a means of urging them to exert their utmost efforts and dedication to work, as well as Detecting the strengths and weaknesses of employees, making optimal use of available human potential, and estimating training needs that are applied at all levels of the organization.

A constitution consists of a set of rules (norms, principles, or values) that create, organize, and perhaps set limits to the authority of government and its agencies, it is understood in this way that all states have a constitution and all states are constitutional states. Anything defined as a state must have some means of shaping and constructing the limits placed on the three basic forms of governmental power: legislative power (making new laws), executive power (enforcing laws), and judicial power (adjudicating disputes), and this is the basis on which it was developed, The five basic constitutional principles that hardly a constitution in the world lacks a stipulation of, and discussions are still ongoing about the ways to derive and interpret these constitutional principles.

Stakeholders depend on the necessary information disclosed in the financial statements, final accounts, analytical statements and their supplementary notes that contribute to helping to take various decisions. In order to ensure the inclusion of all information, the performance of companies\' activities in an integrated and clear manner, the availability of integrated accounting systems that accommodate the recent developments of environmental and social accounting is required and in addition to the availability of laws and legislations obligating these companies to fully disclose the performance of their activities that go beyond economic aspects to include environmental, social and governance aspects in order to improve the performance of these companies and provide information that contributes to creating value for all stakeholders. Therefore, the internal performance measures of the balanced scorecard can contribute to the development of integrated reporting from the perspective that clarifying the business strategy is one of the content elements identified by the International Council on Integrated Reporting, \"Integrated reporting must provide a comprehensive and in-depth view of the economic unit\'s strategy and the way to link it with the unit\'s ability to create value in the short, medium and long term.\" Therefore, interest in this subject came through studying the areas and possibilities of Iraqi companies applying integrated reporting and the developed reporting requirements in Iraqi laws and regulations and showing the balanced scorecard perspectives and possible development perspectives for possible use in evaluating the level of integrated reporting and suggesting a mechanism aimed at improving the information of integrated reporting and evaluating performance using the balanced scorecard by adapting the local environment variables in this direction according to the accounting system of companies.

The Gamma Ridge Regression model is classified as a non-linear regression model because the dependent variable does not follow a normal distribution. It differs from linear regression in that the value of μ_i for the dependent variable Y can be replaced by a link function g(μ_i) = η, since η is a linear combination of independent variables and the purpose is to reduce the contrast value and make it more stable.
One of the most common problems facing the researcher that negatively affects the estimated parameters of the model in regression analysis is the problem of multicollinearity between the explanatory variables. In addition, the presence of restrictions imposed on the parameters directly affects the estimation of the model parameters. The research dealt with estimating the parameters of the gamma regression model restricted in The problem of multicollinearity remained through the use of two estimation methods, which are the Maximum Likelihood method (MLE) and the Restricted Maximum Likelihood (RMLE) method. In addition, the mean square error (MSE) was relied upon as a standard for comparison between the estimation methods for the model parameters, and the Monte Carlo simulation method was applied to generate Data suffer from the problem of multicollinearity of different sizes in light of other influential factors (degree of correlation, number of explanatory variables).

Imposing global technological development and international openness, and development of means of communication and transportation between countries, And the desire to advance, develop and modernize public and private utilities and develop relations and international trade exchange, but this was accompanied by many legal problems due to the contractors belonging to different nationalities, and not being subject to a single law. These prompted countries to try to devise a quick way to resolve disputes, so international commercial arbitration was the means or tool used to settle international commercial disputes.

This amazing and rapid accumulation has led us to a huge number of rules that find their source in bilateral and collective treaties in guiding legal foundations to create unified objective rules to govern and regulate trans-international transactions without referring to several laws that guide the traditional attribution rules, whose objective rules may not be appropriate to the nature of the international relationship. The subject of the dispute and thus leads to the loss of the disputed rights. Which prompted the international community to enter into treaties to overcome differences and search for the possibility of forming rules that are more developed than the previous ones to regulate private international relations based primarily on the will of individuals, whether the will is to choose a specific law or a set of rules from different laws or not to choose a particular law in particular.

The various legal systems have paid attention to establishing the legal regulation of the contract, regardless of the quality it has, whether it is an internal contract or a contract that has an international character, with the aim of removing the obstacles facing international trade or international transactions in general, to ensure the continuity of these actions and ensure their implementation, and to avoid their cancellation and the consequences. This is one of the effects of its disappearance. Hence the need to carefully regulate international contracts and avoid cases of their dissolution. This can only be achieved by establishing objective legal rules that remove these relationships from the circle of conflict of laws and applying traditional attribution rules, which may indicate an applicable law that individuals do not wish to apply, or that law may not be. It suits those transactions, and from here the international.