Al-Esraa university college journal for social and humanity sciences

With changes in oil prices, many macroeconomic variables in oil-exporting
countries become unstable. The budgets of oil-exporting countries are one of
the macroeconomic variables that are very vulnerable to oil price volatility. The
federal budget of Iraq, as an oil exporting country, is also very sensitive to
fluctuations in oil prices. Fluctuations in oil prices affect all components of the
budget, including current expenditures and investment costs of the Iraqi federal
budget. Of course, the impact of oil price fluctuations on the investment costs
of the Iraqi federal budget is greater. Accurate estimation and quantification of
the impact of crude oil price shocks on the Iraqi budget is very important. In
this regard, in the present study, using the statistical evidence of Iraq for the
period 2018-1982, first, crude oil price fluctuations are estimated using the
ADF model. Then, using the vector autoregression approach, the effect of crude
oil price turmoil on the Iraqi federal budget is estimated. The results of the ADF
model estimate show that the price of crude oil had the highest volatility in
1998 and the lowest volatility in 2016. The results of estimating the vector
autoregression model also show that among the variables in the model, oil
price fluctuations have the greatest impact on the Iraqi federal budget and
have increased the country's budget deficit. Given the sensitivity and
vulnerability of the Iraqi budget to oil price fluctuations, it is suggested that by
increasing the share of taxes and other sources of budget revenue and by
diversifying the sources of government budget revenue, the Iraqi budget is
vulnerable to oil shocks. Reduce significance.

Assessment of relative efficiency in Al-Esraa University College (2018-
2021), it used the data envelopment analysis method on (11) scientific
departments, and, it concluded that there is a variation in the efficiency of
the scientific departments in the College during the years of the investigation,
the constant returns to scale (CRS) model and the variable returns to scale
(VRS) model had been used to decide the output.
This variation comes from many factors such as the number of accepted
students in the scientific departments, teaching staff, the administrative
staff, number of graduated student, graduation projects and published
researches .

The research aims to identify the competency framework issued by (IIA) (Leadership and

Communication Component), its elements and a statement of the importance of these elements
in improving the quality of internal audit, for the purpose of reducing the risks of financial and

administrative corruption, and for the purpose of achieving the objectives of the research, the

internal auditors and some other specializations, with the aim of proving the research hypothesis in a

compliance with the internal audit of the research sample(leadership and communication component)

to improve the quality of his performance, the researcher reached to have a sentence from the most

important conclusions are that the a compliance with the components of the competency framework
in general and the component of leadership and communication and its elements in particular

improves the quality of the performance of the internal audit in the economic unit the research
sample. and communication in Research sample, for the purpose of improving the quality of internal

audit performance.

the COVID-19 epidemic presents a significant obstacle for many universities,
in terms of providing and utilizing e-learning systems. When employed during a
pandemic, an e-learning system like Blackboard is effective because to its numerous
beneficial features .- However, knowing the fundamental difficulties an e-learning
system faces is essential to its effective use. There is a general lack of consensus
regarding the difficulties and important elements that could affect the effective use
of the e-learning system during the COVID-19 pandemic, which has resulted in a
glaring knowledge gap about this issue where they differ from country to country
but ultimately affect the standard of the process education during the pandemic.
Since the quality of the educational process in Jordanian universities during the
Covid-19 pandemic is visibly impacted by these key difficulties, this study tries to
shed light on them. The study employed the interview approach and used NVivo
software for objective analysis to achieve this goal. At six universities in Jordan,
the interviewees included 27 students, 8 faculty members, and 6 e-learning system
professionals. The study's findings offer helpful recommendations for policymakers,
designers, developers, and researchers, enabling them to better comprehend the
essential elements of using the e-learning system successfully during the COVID-19
epidemic.

Given the important role that the President of the Republic plays in preserving the
independence and unity of the nation, and adhering to the provisions of the Constitution
in the exercise of his powers, the constitutional bonds tended to impose a penalty in
the event of exercising his powers in violation of the provisions of the Constitution. The
mechanisms for imposing this penalty differ according to the constitutional documents.
Constitutions specify, with a clear and explicit constitutional text, the crimes
committed by the President of the Republic, but they leave the statement of those crimes
and their components to the Penal Code, and these crimes are limited to those he commits
during his presidency only, so the procedures for accusation and trial are in accordance
with the provisions of the Constitution due to his enjoyment of the immunity granted him
by the Constitution. Those that occurred before his term of office are subject to ordinary
courts, but they can be postponed until the election of the presidential term.

There is an interconnected relationship between environmental damage
and disasters and poverty that can only be resolved through the development of
international development strategies that combine various programs, whether they
include short-term or long-term measures to achieve a primary goal of reducing the
effects of disasters and achieving sustainable development in all economic and social
aspects. The nature of international strategies varies according to the disasters that
countries are exposed to, the availability of funding and various resources, whether
human or non-human, and according to the strength of institutions in different
countries. Countries are subject to many disasters of varying degrees and require
international cooperation between different countries and associations, The role of
international organizations has emerged to consolidate this cooperation and make
various efforts to confront the disasters that have caused the death of millions of
people around the world by finding collective solutions involving all countries within
special frameworks of cooperation and solidarity to confront disasters. Certainly,
this cooperation and coordination of efforts cannot be achieved. This is done only
through holding international conferences that organize a set of mechanisms to
confront and manage disasters by developing a set of international frameworks
and agreements and setting development plans for disaster management and
rehabilitation of affected areas in the post-disaster stage, which are necessary
efforts to reduce disasters and limit their damage.

This research aims at the extent of the contributions of auditing in the
theoretical reality, and internal auditing is considered one of the concepts whose
application is characterized by comprehensiveness, as it extends to all units of the

establishment, which means that it is related to a relationship with the units of the
organization to different degrees and according to the specificity of the relationship,
as awareness and improvement of understanding of the internal audit function and
its tasks has been done to include (Auditing Operations - Consultations - Suggestions
for Process Improvement), the research was based on testing the hypotheses of
correlation and influence. In general, internal audit contributes to the organization,
but there it was found that the contribution of banks in the private sector is more

available than public sector banks.
Keywords: Internal audit, management

The research aims to analyze the relationship between the general budget
deficit and the Iraqi trade balance for the period from (1990-2020), as the research
started from the theory that there is a causal relationship between the development
of the general budget and the balance of trade balance, and to determine the type
of relationship and its direction through a quantitative and analytical reading of
both variables and using Modern standard analysis methods, the statistical program
(Eviews.12), where the static tests of the variables were done, and the relationship
was measured using the Autoregressive Distributed Deceleration Model (ARDEL)
and the Pairwise Granger Causality Tests. The results of the analysis showed a
positive and causal effect of the budget deficit towards the balance deficit. This is
consistent with the Keynesian proposal that there is a direct and causal relationship
that runs from the budget deficit to the current account deficit, just as there is a
one-way causal relationship from the budget deficit to the trade balance deficit ..

The phenomenon of domestic violence is an old phenomenon in human
societies. Many sociologists, educators and psychologists have recognized that the
characteristics of human behavior and the course of his behavior crystallize during
adolescence and adolescence, so the tragic crises experienced by the Iraqi people
have had an impact on women, , Any defect that afflicts this nucleus will affect the
society in the imbalance as well. Family violence hinders the family from its social and
educational responsibilities towards its members, which has made the family a focus
for the production of individuals with negative repercussions on society and others. The
family violence is linked to social ties in the center in which there are but manifestations
and forms It has evolved and diversified in many ways, including: 1. Political violence
The mission's human rights team works with children's and women's organizations
and government representatives to find ways to protect these groups from the effects
of domestic violence and other forms of violence, including proposals on law reform
and ways to improve medical, psychological and social support to prevent abuse or
support survivors of violence. 2. Religious violence 3. Domestic violence, which has
been diversified and divided into: 1. Domestic violence against women 2. Domestic
violence against children 3. Domestic violence against the elderly Iraq is one of the
first countries to sign a number of agreements where the Government of Iraq has
committed itself to respecting, providing and protecting the human rights of all people.
The UNAMI Human Rights Office works with the Government and Iraqi civil society
members to support, promote, respect and protect human rights in Iraq impartially.
The office, which represents the UN High Commissioner for Human Rights in Iraq, is
also working with other UN funds, agencies and programs to ensure that the basic
rights of all Iraqis are included as a key element in their activities ..
Given the importance of this topic, we will discuss this research in three
sections, the first on the concept of domestic violence, the second on the causes
and types of domestic violence, and the third on protection laws against domestic
violence in Iraq and the Arab countries

This study aims to measure the impact of changes in public revenues, GDP,
and money supply on public spending. The descriptive approach and econometrics
approach were used in building the model based on the E-Views program in the
analysis and in light of the available data from the Central Bank of Iraq and the
Ministry of Finance for the period 1991-2010, using the multiple linear regression
equation and the method of least squares OLS, it was estimated and the results
showed that there is a very weak effect on the gross domestic product, and the
money supply according to the slope parameter of both of them, which respectively
amount to (0.0004-0.0453), while public revenues had a greater effect than them
As indicated by the slope parameter (0.6572) The simple linear regression equation
was used to identify the nature of the relationship between public revenues and
public spending for the period under study, and by conducting statistical tests, it
was found that there is a long-term equilibrium relationship for the two variables,
as indicated by the joint integration test, and that the causal relationship between
the two variables is bidirectional, as indicated by the test results. The study also
recommended the need to work on diversifying the production base, as well as
searching for stable and stable sources of financing for public spending to get rid of
the state of being affected by fluctuations in oil prices and quantities as the most
important source of financing the general budget.

The lease contract is of great importance in social terms, as it is the means by
which the middle class or the economically weak classes in the society are able to
obtain a home that shelters them without having to pay the costs of establishing this
shelter. And his breach of the obligations that he owes towards the tenant stipulated

by law, what is the position of the Iraqi judiciary regarding its application, how the
tenant is compensated for this annulment, and what are the other solutions that
the tenant can benefit from.

Most countries in the current time have a constitution which comprises the
basic rules indicating the country's system of government. It [constitution] is a
reflection of the circumstances the country goes through; however, political issues
and economic and social developments might be emerged and require introducing
amendments to some of its [constitution] texts, so that those unusual circumstances
would be addressed. Hence, constitution amendment is a necessity required by
each country's constitution given the changes in the country's circumstances. The
goal of constitution amendment is to ensure consistency of constitutional texts and
improvement of areas of human life. On that basis, constitution amendment might
make changes to the organization and jurisdiction of public authorities by making
a reforming dimension on the level of these authorities, a matter that results in
re-organizing these authorities or granting them other jurisdictions that have not
been previously granted to them prior to the amendment. Moreover, the most
important consequential impacts of such amendment are to support parliament's
controlling and legislative role, enhance executive authority's internal balance and
confirm judicial authority's independence so as to achieve actual guarantees which
preserve constitution legitimateness.

International sales have become the backbone of life. It is rare to find a country
that relies entirely on its local resources to manage its affairs. A person who lives in
Iraq, for example, definitely needs a Chinese product, whether in his clothing, food
or transportation. The seller and the buyer had to find a way to facilitate dealing
between them, in which a third party, the bank, would be an intermediary in this
process, and as soon as the credit contract was signed This contract is definitively

independent from the sale contract in implementation of which the credit contract
was signed, and the credit contract is completely independent of the sale contract
and is not affected by it at all. Even if the sale contract is subsequently invalidated,
the credit contract remains valid, and this is what is called the principle of
independence in documentary credit.

Federalism has its roots in the pursuit of the American and Swiss states and
provinces at the end of the eighteenth century and their transformation from a
confederation system to a federal state, and federal thought was established
around the unification of provinces, or on the basis of the transfer and transfer of

powers; Today, however, it adopts modern methods in the process of distributing
powers among the components of the federation, such as regions, provinces,
or states after changing the functions of the state, and adopting the principle
of administrative decentralization. Nevertheless, federations need to lay down
constitutional foundations that contribute to defining the powers of the regions
as well as defining the competences of the central and federal bodies, specifically
with regard to the external political representation of the federal state. With the
development of democracy, federal experiments need clear and solid constitutional
laws and foundations that contribute to clarifying the legislative, judicial and
executive powers, as well as the financial competences of the federation. It cannot
be certain that all federations can succeed in the continuation of the union, because

some of them are closer to a solution than a stalemate.

The legal bond arising from contractual obligations, in which the
implementation is deferred, is based on the fact that the creditor has given his
debtor confidence and trust in the implementation of his obligations when they
are due, but this trust and credit is undermined when the debtor takes a behavior

that indicates non-implementation if the time for implementation comes, Here, the
law permitted the premature termination of the contract. The termination occurs
before the agreed-upon execution date, and the creditor's right is not limited to
the termination, but he may claim compensation for the damage he sustained as
a result of the debtor's breach, and here compensation is accompanied by the
premature termination of the contract.