Dijlah Journal

Most of criminal legislations have adopted the conciliation settlement system in customs crimes, because of its many benefits that are in the interest of both parties to the conciliation settlement, including the customs authority, and the violator of customs laws, as the customs authority waives its right to file a criminal case in exchange for reconciliation with the violator over a sum of money And if this settlement is carried out according to the correct conditions, it will produce its most important effects represented by the expiry of the criminal case, and one of the most important conclusions was that the conciliation settlement in customs crimes is a consensual contract binding on both sides and that it has great benefits for both parties to the customs dispute as it ends the dispute and preserves the rights of both parties And it is characterized by several characteristics, and the study ended with proposing a set of recommendations, including amending the Iraqi customs law in force to expand the range of crimes covered by the conciliation settlement, whether in terms of the type of crime or in terms of the amount of the customs lawsuit so that the texts are more effective in achieving their desired goals

Works accidents and the laws related that should be used for compensation considered as one of the main problems concerns workers especially after the development in technical and industrial technology and the wide spread of using mechanical and electronic means associated with increase of accidents cases in addition to the use of chemical substances and other harmful substances. For that reason, the law in different states was so careful to provide a full protection for the workers they represent the weakest part within working system and that was clear in protecting the worker from accident and compensating the damages resulted.
The legal foundation for protection passed through three stages ,the first stage was called civil responsibility(contractual-shortening), the second foundation which is called (carrying subservience).
The weakness of this foundation represented as it is not inclusive for all injuries cases and accordingly the compensation was not representing the real damage and that led to move to what is called insurance rules or social security which represent the last stage for work regulation basis which try to include all kind of damages that the worker can meet and the appropriate compensation even if it is proved that it is worker mistake paid by the society.
As the cases of compensation resulted from works injuries evoke domestic trouble, it is also related to the international relationship when a foreign element became a part of the national working regulations within the open market between other parts of the world which helps the money be in invested in building projects which help to accommodate a large number of national foreign workers.
An addition to that,the economical situation in Iraq especially after 2003,enables the Iraqi market to be more related to other countries bring foreign workers and investments which found a problem between legist illation and which one should implemented when a foreign worker got injured.
Also the security situation led a larger number of qualified workers to immigrate to Arabic and foreign countries which found a problem about which legist illations should be used when there is an accident.
In both cases workers used to raise cases to claim compensation and those cases should be referred to by the international law or foreign element.

The constitution is the supreme law in the state. It lays down the principles and defines the public authorities. One of the requirements of the principle of separation of powers is that the authority is divided among
three bodies, one of which undertakes legislation, the other undertakes executive affairs, and the third is
judicial affairs. The constitution defines for these three authorities their competencies. Legal and therefore
some constitutions have arranged a penalty for legislation violation of its provisions. The Constitution of
the Republic of Iraq for the year 2005 in force in Article 13 secondly stipulates that “every text contained in
the constitutions of the regions or any other legal text that contradicts it is considered null and void.” Texts
inconsistent with the provisions of the constitution may It results in effects that affect society or the family,
so this research seeks to clarify and clarify the main axes of the constants of the provisions of Islam accord
.ing to two sections.the international law or foreign element

Stem cells are the salvation army in our bodies. Stem cell research relied on the property that the human body in its first formation makes two types of cells, the first type is responsible for the formation of body organs such as the brain and liver ... etc. The second type is the cells formed by the human body that can manufacture all organs of the body regardless of the type of organ to be manufactured, which are called stem cells.
A stem cell is an undifferentiated cell, and this is the secret of its uniqueness. It can renew itself, multiply and transform into any type of other cells, as it can produce any type of specialized cell. The human body contains millions of stem cells distributed in all areas of the body which have a major role in healing multiple diseases and repairing or replacing damaged or dead somatic cells.

Through the research, the researchers seek to shed light on the analysis of the correlation and influence between human resource management ambidexterity and creative performance. The research problem was represented in an important question, which is (Is there a correlation and influence between the ambidexterity of human resource management and creative performance) and to clarify the relationship between the research variables, two main hypotheses of correlation and influence were formulated. The questionnaire was also adopted as a main tool for data collection, as the sample included (41) employees at the Presidency of the University of Kufa, and to analyze the data, the statistical program SPSS and the EXCEL program were used, and the statistical methods used are (frequencies, arithmetic means, standard deviation, Spearman correlation coefficient and simple linear regression coefficient). Through the research, the researchers reached several results, the most important of which is a high level of human resource management ambidexterity with its sub-dimensions in the Presidency of the University of Kufa, as well as the existence of a significant correlation relationship with a direct effect between the ambidexterity of human resource management and creative performance

Abstract: Several studies, including (Lusardi and Mitchell 2011; 2014) have shown that an individual's ability to understand and use basic financial and economic concepts plays an important role in achieving an appropriate level of financial well-being. This study aims to determine the impact of personal traits on the levels of financial literacy and to indicate its impact among individuals, the sample of individuals, and to reveal whether there was an effect of personality traits on the levels of the literacy indicator (knowledge, attitudes and financial behavior) among the individuals of the study sample for each of the personal variables type. Gender, age, marital status, number of children, educational attainment, income level, area of ​​residence, type of work). The exploratory study was conducted during the period from (2/2/2021 to 1/12/2021). A questionnaire was created simulating the one adopted by the (OECD) in determining the dimensions of literacy on the Organization for Economic Cooperation and (OECD). The survey included some of the urban and rural areas in order to determine the effect of personal traits on the level of financial literacy (financial knowledge, financial attitude and financial behavior) of the study sample respondents. The study community was represented in the Karbalai community of Karbala governorate, while the study sample included many respondents represented between (the elderly, employees, earners, students, and so on for both sexes), as this division aims to know the behavioral tendencies reflected in the financial literacy of these disparate groups. This sample was chosen randomly to choose the participants in the survey, but their ages ranged between (18-80 years). The total number of participants in the sample was (100) people. Using the experimental approach, and using a number of financial and statistical methods, and through the use of the SPSS18.00 program, the study reached several conclusions and recommendations, the most important of which is the existence of a significant relationship between personality traits and the level of financial literacy for the study sample. With regard to gender, the study proved that there are statistically significant differences between male and female respondents in both basic, advanced and comprehensive literacy, The study concluded that more future studies should be conducted on the impact of personal traits on the level of financial literacy on the behaviors of strategic investment decision-making, and the need to prepare specialized scientific studies to find out the real reasons for the difference in the nature of the response of male respondents compared to females. In addition to the necessity of establishing a special center for the rules of data survey, as in the developed and emerging countries, as it was noted through our study that in all the countries that studied the effect of literacy, they were relied on the data prepared by the consumer survey or surveys of the family sector.

The efficiency of the performance of the financial activity of banks is the cornerstone in achieving their goals of survival, growth, continuity and mismanagement of this activity, which may eventually lead to what is known as financial failure, which is described as the alarm bell for future financial changes that may eventually lead to financial failure and the announcement of liquidation.
The financial activity also plays an important role in the administrative process, as it contributes an effective role in providing the required information to decision makers, regardless of their administrative levels and the type of decision taken. In addition, it provides information that helps in carrying out various forecasting operations, including forecasting financial failure, which is prepared for assisting banks. In achieving the goal of survival, growth, continuity, and finding appropriate solutions to any financial dilemma that you may face, therefore, the causes of financial decline must be known in order to overcome financial failure.
Based on the foregoing, the current research is directed to understanding and analyzing the financial variables that ensure the evaluation of the (Commercial Bank of Iraq) sample of the research and the extent of its exposure to financial failure by knowing and studying the financial situation for several years to predict the extent of its ability to continue providing its services, using models to predict financial failure represented by models (Sherrod) and (Springate).

The aim of the research is to analyze the behavioral factors (Overconfidence and Gamblers Fallacy, herd behavior, Anchoring, Mental Accounting, Ambiguity Aversion, Optimism and Pessimism, Regret Aversion and Cognitive Dissonance, Prospect Theory and loss Aversion) that affect the preferences of investors and their impact on stock returns in the Iraqi Stock Exchange For the industrial sector, using PRM, FEM, and REM models, the research found a significant impact of behavioral factors on corporate stock returns

In view of the increasing intensity of competition between economic units that are adopting contemporary methods that are better than the traditional methods that were followed, in order to fulfill their objectives that can be invested in order to maximize the optimal exploitation of activities that add value from the customer’s point of view, and what necessitated them to go towards meeting the expectations of the customer or more than those Expectations, all of these factors contributed to gaining a competitive advantage in which it exceeds the ability of its competitors, supports its strengths and addresses weaknesses, as well as adding value to the customer that rises to the level of his expectations in order to ensure his loyalty, which called for a trend towards contemporary tools that help reduce costs represented by lean manufacturing. And lean accounting in economic units, and the research aims to high light on lean accounting in terms of concept, principles, objectives, requirements, importance and benefits of their application as well as identifying the concept of lean production and the role it plays in reducing waste and wastage in production processes, and providing accurate information to management that helps them make rational decisions about reducing costs and pricing decisions in a timely manner. To achieve the objectives of the research, a group of academic professors with specialists was consulted to take their opinions by circulating a questionnaire, and then statistical methods were used to reach the results, the most important of which is the possibility of benefiting from the use of the lean accounting method in reducing costs and achieving financial savings, as well as an increase in the speed of response. Flexibility, quality, meeting customer demands and reducing costs, and that the application of the lean accounting method and lean production provides important information that affects the decision-making process in the economic unit.

Our research is represented by (news sources on Sputnik Arabic ) for the period from 1/10/2021 to 31/10/2021- an analytical study, which sheds light on (external and internal news sources ) through its contents represented by the sample taken for the purpose of studying it on Sputnik . In order to get acquainted with the news sources on this site , our research included four sections, represented by the first topic consisting of (research problem), (research hypotheses ),(importance of research ),(research objectives), (research method ), ( research tool), (research fields ), and the second topic came under the title (websites ), which is represented by (types of websites ), (geographical websites),(electronic media sites ), and (pure news sites ), as well as the third topic, which came Entitled (Sputnik Arabic website ), which included (features and recipes of the Arabic Sputnik website ), as for the fourth topic , it may consist of (research procedures and results). Our research is a descriptive research that relies on content analysis through the use of the Industrial Week to analyze news , since the site contains huge news that reaches more than (150) news per day , as the total of the news analyzed on the Arabic Sputnik website reached to (659) news .At the end of his researcher reached a set of results ,which are :
1 . The results of the research revealed that Sputnik Arabic relied on external sources to obtain news .
2. As for the content of the news , it was found that political news got the largest percentage among other news on Sputnik Arabic .
3. The continent of Asia received the most attention among the continents in the news of Sputnik Arabic

It has become clear that public opinion is of great importance in all forms of life and all its facilities. There is hardly any facility or trend free from influencing or influencing public opinion negatively or positively, as well as its role in making public policy, and all stages of its implementation, as the rumor has a significant role in changing The tracks of this opinion have multiple directions, or perhaps the rumor leads to making a public opinion towards a specific issue, especially since modern social media contributed to strengthening the rumor and its spread, as social media today and other modern technological programs found in (the palm of the hand) through the mobile phone can be used Within a few minutes, the rumor was passed to tens of thousands of recipients, This is what contributes and helps the ability of any group or party to cause chaos and confusion, so it is necessary to confront these rumors, and to address them not only with the state and its apparatus, but also the responsibility of that on the citizen and the various social activities to provide the truth and then internal social stability.

The study deals with the literature of the Syrian writer Nabil Suleiman, a well-known novelist and critic who
wrote on both. Inside Syria, the road is closed due to the accumulation of snow, and there is no government
or other effort to open this road, and the incidents take place in this narrow space for the besieged. It creates
harmony within the text between a poetic text and a narrative text. The novelist used other techniques. It is
worth noting that the novel took a political approach related to the setback of June 5, 1967, which took Arab
writers a long time because of the horror of the event and its devastating effects on the future of Arabs and
he Arab-Israeli conflict

The construction of the phrasal verb requires two basic pillars: the verb and the subject or the predicate and the predicate to it or the verb and the subject of the subject. The time of the phrasal verb is classified depending on the type of verb from which it was formed. The adverb indicates what has been renewed, past or present, and he may use the present tense to continue noticing the renewal in a rhetorical position that suits him.

The systemic analytical approach is related to the process of re-synthesising the disjointed elements and
sub-systems of social, economic and natural phenomena and problems or dilemmas by the researcher within
the framework of a comprehensive perspective that accommodates the interactive processes taking place at
the core of the total system, and within the organic interdependence and mutual influence with the circumstantial environmental context for the purpose of achieving a specific goal or goals and on According to an
adaptive format with environmental variables