Journal Of AL-Turath University College

This research deals with the problem of domestic violence and the real causes behind this type of violence. Legal scholars define domestic violence as causing psychological or physical harm between members of the same family; For example, the husband’s violence against his wife, the wife’s violence against her husband, the violence of one or both parents towards their children, or the violence of children towards their parents. This kind of harm includes physical, psychological, or sexual abuse, threats, negligence and neglect, or the denial of rights of its owners, and usually the abused person is the strongest party who practices persecution and violence against the abuser, who represents the weaker party. This research will also address all the treatments that can be taken in order to reduce this negative phenomenon.

The subject of money laundering has recently spread to become an easy way for the work of illegal organizations and organized crime, all through electronic activities not subject to international laws. The transfer of electronic funds is one of the most important tools that help to launder money. The aim of the research is to identify electronic card types and tools And the systems of auditing and risks to the Iraqi Trade Bank. The research focused on discussing what is related to this phenomenon and identifying the views of the sample of the study sample. With the foreign banks operating in Iraq led to the pursuit of banks to use sophisticated technology and increase the range of electronic banking services and this necessitates a regulatory environment to keep abreast of the development with not forgetting the development of cadres working in banks to accommodate this type of banking services were recommended a set of conclusions and recommendations, The banking services through the Internet cause the transfer of sophisticated in the banking environment in addition to the technical characteristics of information network technology, which necessitates an electronic audit to mitigate the risks resulting from them, the most important recommendation was Associated with taking into account the availability of the necessary controls on the control of credit cards in order to avoid the risks that may result from access to the information network by unauthorized this, and reviewing policies and procedures associated regularly especially with regard to money laundering.

The research aimed to clarify the nature of the relationship between the (M1) and economic growth in Iraq during the time period from 2008 to 2020, It was based on the hypothesis that there is a relationship between the (M1) and economic growth in Iraq, which have been denied using quantitative means, The most important conclusion reached by the research is that the absence of a relationship between the (M1) and the per capita share of the gross domestic product indicates the failure to unify the objectives of the state’s general economic policy and make it a target for the state’s economic apparatus, This conclusion was met with a recommendation about unifying the economic goals of the state and circulating them to all its organs to be general goals for these agencies, as well as following up on the contribution of the economic bodies to achieving these goals.

The study aims to identify the lean and agile strategies, which are two basic models of the supply chain, and to know the role of these basic strategies in managing supply chain risks with its variability (resilience and robustness). The quantitative research method was used, the questionnaire has been used to collect data, which distributed to a sample of heads of departments and divisions and their assistants and employess, who numbered (80) respondents in the battery factory, the statistical program SPSS v23 has used to analysis the data. One of the most prominent conclusions of the study is that there is an effect of the agile supply chain strategy on both resilience and robustness, while the lean supply chain strategy has less impact with robustness. This may be due to the factory's resilience; robustness is short-term whilst, a lean is a long-term strategy. A lean strategy can be useful for maintaining the competitiveness of the factory in the market. One of the recommendations of the study is the right mix of lean and agile supply chain strategies because of their role in supply chain risk management.

This study aims to measure the impact of the economic value added on evaluating the performance of some companies listed in the Iraqi Stock Exchange, from which the Commercial Bank of Iraq was selected.
In order for this study to achieve its objectives, several hypotheses were tested for the study and a number of statistical tools were used to analyze the data and reach the results, such as the effect test and simple linear regression.
In light of the foregoing, the study reached several conclusions, as there was a good interest on the part of the Commercial Bank of Iraq in the added economic value, as well as a weak interest of the bank in the traditional performance evaluation indicators of return on owners' rights and return on investment.
The study recommended several important recommendations, as the administration must identify the gaps that prevent it from applying the economic value-added index for shareholders and traditional performance indicators, as well as the necessity of having annual supplements for each of the value-added indicators attached to the published financial statements for each year.

The research problem was summed up in the extent to which the Federal Financial Supervisory Board applied the INTOSAI Standard (12) (the value and benefits of the Supreme Audit Institutions in making a difference in the lives of citizens) and what are the obstacles faced by the regulatory agencies in achieving effective supervisory performance. From this came the main objective of the research In measuring the extent to which the Federal Office of Financial Supervision applies the INTOSAI Standard (12) in a way that contributes to enhancing the value and benefits of the Supreme Audit Institutions in making a difference in the lives of citizens.

The aggravation of environmental crises, the pollution that spread everywhere, and the loss of many natural resources have upset the ecological balance, and threatened the right of future generations to have a safe life from those natural resources, which led to the advocacy and pursuit of preserving these resources through development.
Sustainable development in general, and given that all environmental factors are affected by these violations that have caused everything natural and naturally affected human rights, the most important of which is the human right to have access to healthy food, which made the concept or term sustainable development not only to be taken in general, but should It emerges and ramifies into several dimensions, each of which constitutes sustainable development in itself, including sustainable development in its nutritional dimension.

The progress made in the field of information and communications is not only limited to the positive aspect related to technology and infrastructure development, but another aspect has appeared, which is the negative aspect that has serious repercussions on the future of the state and its sovereignty. Where it weakened the role of privacy, and greatly encouraged the spread of crimes, which became a threat to international peace and security. The negative side is represented by the phenomenon of cyber-attacks, which threatens the security of the state, the safety of its citizens and vital infrastructure, which calls for an end to it.
Thus, in the last decade, these countries have come up with the latest of these methods, which are characterized by complexity and crossing traditional borders, which are cyber-attacks that will completely destroy the infrastructure of the opponent, and cause severe effects on the military and civilian objects of the opponent, all without the need to engage in any real clash materially with the opponent, and without the need to bear the financial burdens and risks of armed confrontation that the attacker bears within the framework of conventional weapons.

The Log-Logistic distribution is one of the important statistical distributions, as it can be applied in many fields , biological, chemical and physical experiments, and its importance comes from the importance of determining the risk function for these experiments. The research will work to determine the characteristics of the distribution through the use of order statistics To estimate its parameters using the Quantile Method (Q.E) and to determine the optimal method by comparing it with the MLE method., according to a simulation method by taking different models for primary parameters , different sample sizes and MSE, IMSE comparison criteria, as well as applying it to real data for breast cancer patients and determining the risk function.

Smoothing methods in nonparametric regression have attracted a great deal of attention in recent years, as many different smoothing methods have been proposed in order to estimate regression models, these models may be causal and are built on the basis of cause and effect. There are specific assumptions, but sometimes when there is no knowledge of the studied phenomena and it is not possible to determine the causal function between the variables, another type of regression model is produced called nonparametric regression.
In this research, some smoothing methods were used, including smoothing the regression of the slide and the penalty slide using the B-spline, in order to obtain an estimate of the nonparametric regression model. The research aims to find the best estimator among the preparatory capabilities mentioned. To represent the studied data based on the results of simulation experiments, and through the experimental side, it was concluded that the method of smoothing the penalty slide using the B-spline was the best in estimating the nonparametric regression model.

The aim of the internal control system is to preserve the state's funds and increase its resources. To achieve these goals, steps must be taken with a scientific approach based on economic accounting and administrative principles. We note the importance of the internal control system for all economic sectors of the state, especially the voluntary sectors.
And the changes that are taking place in the world for the economies of the countries it became necessary to consider the General Authority for Taxation a comprehensive assessment of the importance of their own, which is the large volume of revenue achieved,
As well as dealing with the important category of the economic structure, and the Iraqi economy has seen the openness and expansion of the world and the transition from the socialist economy to the market economy, which calls for expansion of taxes and call for the establishment of new investment companies for all sectors as well as the opening of branches of international companies in Iraq ,
It is therefore necessary to examine and evaluate all the control procedures adopted within the Commission and to urge their effectiveness while taking measures to update and evaluate their applications.

A probabilistic model (Mixture Erlang – poisson distribution) was built for the counting data to process the problem of over-dispresion of the data .The characteristics of the distribution represented by the four central moments, variance, Kurtosis and Skewness ,The parameters of the distribution were estimated in three ways (moment estimator method ,maximum likelhood estimator and the shrinkage estimator method) ,and the simulation method was relied on to determine the good estimator .
Chi-squre χ^2 test of goodness of Fit was conducted on a sample of data taken from the records of the inpatients documented in the Health and Life Statistics Division at Al-Zahraa Teaching Hospital,represented by the number of patients and for period of time (in days) for COV-19 patients from (14-3-2020) until (10-7-2020) ,Where the test results showed preference the maximum likelhood estimator followed the shrinkage estimator and then the moments estimator ,also the results of the chi-square χ^2 test for goodness of fit showed the superiority of Erlang Mixture-Poisson distribution on both Compound Negative Binomial distribution and Poisson distribution in modeling patients' inpatient period data .

The research attempts Paper to shed lights on the importance of studying data which found in financial lists and determine the problem. Then try to find the alternative which will decide by the taxer person which will lead to achieve the aims of administrative taxes according to the revenues taxes. The research has reached too many points. One of the important result is the taxer decision will lead to increase yield if he will decide according to taxes legalization and auditing by discovering the taxes evading and give it back to the public treasury which will help to increase the revenues taxes.

This paper deals with, Bayesian estimation of the parameters The skewness and scale for Skewed Laplace distribution under the quadratic loss function and the weighted quadratic loss function, respectively, based on the functions of the prior of the gamma distribution and the exponential distribution for each of the skewness and scale parameters. Lindley approximation have been used effectively in Bayesian estimation. These estimates were compared in term of the integral mean square error, which was based on the simulation method . The results revealed that the bayes estimator outperformed the weighted quadratic loss function.

The need has grown recently to use banking operations that contribute to providing a measure of safety and ease of use, so banks have tended to provide such operations to their customers through banking services that rely on the latest electronic means and methods with high quality, where the quality of the banking service is appropriate to what is expected The customer from the banking service provided to him with his actual awareness of the benefit that he obtains as a result of obtaining the service, so the good service from the customer’s point of view is the one that matches and matches his expectations, Where our research came to demonstrate this by explaining the concept of electronic banking operations and their impact on the quality of banking service in the theoretical aspect, while the practical aspect of the research was devoted to presenting and discussing the results of the analysis of the statistical description of the dimensions of the variables and at the level of the paragraphs expressed first and discussing the results of the analysis related to testing the research hypotheses secondly According to the outputs of three statistical programs used for this purpose, they are (Excel 2010), (Spss24) and (23AMOS), and therefore this aspect of the research was divided into the first part, which was devoted to discussing the results of descriptive statistics, while the second part was concerned with discussing the results of hypothesis testing.
One of the most important findings of the research was the interest on the part of the bank to publish new sites for automated teller machines in front of its customers to meet their needs as quickly as possible and to deal with them directly without referring to routine procedures. The customer, which contributes to enhancing the bank's reputation towards its customers. As for the most important thing recommended by the research, the need for the bank to have permanent contact with customers when using electronic banking to know what they think about the technology used by it.

The research aims to demonstrate the importance of innovative marketing and its role in enhancing the positive image in the minds and thoughts of customers about the services of the offices of the Iraqi Airways, which suffer from competitive conflicts and acceierated environmental changes it requires to improve their performance and adoption of modern marketing methods to satisfy the needs and desires and aspirations of customers And to form a positive image of the company in their minds, and we also notice that there is a lack of understanding of the meaning of innovative marketing and what dimensions and through which the offices surveyed to serve its customers better and has identified the problem of research in several questions focused on the variables research and to answer these questions a schema was built to determines the nature of the relationship and influence between innovative marketing as an independent variable and the mental image as a variable certified, two main hypotheses were formulate and six sub-hypotheses were derived from them. All the offices of the Iraqi Airways Company operating in Baghdad were selected as the field for conducting the research, which are seven offices. In order to test the validity of the research hypotheses, the questionnaire was used to collect data related to the variables of the research plan.(50) forms were distributed (44) had retrieved was validated by the managers and employees of the company's offices. They were supported by personal interviews and. They were analyzed using a set of statistical methods. The results were extracted using the computer software (spss-25). The study concluded that the management of the offices of Iraqi Airways is keen to use modern equipment and equipment to provide the best possible services to existing customers and customers can be gained in the future The most important recommendations, the attention of the management of the offices of the company to train employees and qualify them to deal with devices And modern equipment as required by the domestic and international air transport service industry.

The modern global business environment is no longer static in which changes occur quickly and require close attention driven by various fundamental transformations. However, it seems that many organizations frequently ask themselves whether they have the right talent to be in line with what the future requires for their organizations (Armstrong, 2006: 389) hence the main research idea emerged in an attempt to study and analyze the reality of talent management., The reason for choosing the national colleges as a field of application is because they represent one of the business organizations that compete among themselves to obtain and attract the best academic talent from the holders of scientific titles and graduate university degrees, which contributes to the investment in their talents and abilities to achieve fruitful results that benefit them , was relied on the , It has importance in the institutions of different kinds and in the meantime she can't ignore the importance of talent management that ensure the possession of appropriate and timely to achieve business goals. In general ,there is a growing demand for faculty in educational institutions and the economic outlook points to a further increase in global demand, while such trends occur, the retention problems and staff dissatisfaction that lead to intentions to leave jobs are a growing concern for management on the other hand . While we recommend the need to increase and expand attention to the dimensions of current research by educating leaders, senior management and professors to demonstrate the nature of the actual reality of it and discuss the obstacles to its implementation of the talent management system .We also recommend the most effective focus on attracting and retaining academic talent through the integrated system activated by the senior management, because these talents are the employees who help to embody the vision and mission of universities , in addition to the role of faculty members is of paramount importance in maturing soft skills, and their influential role in developing and modernizing societies.

The necessity of changing the current view of internal audit as a system aimed at reviewing the structure of internal control, and examining financial information through detailed tests of deals, budgets, and procedures that is implemented by an internal auditor often seen as a police man, to a system that seeks to maximize the value of parties associated with the activity, by contributing to Improving performance, reducing costs, and working with management to achieve strategic goals for economic unity (Walz, 1997). This is what moved the scope and objectives of the internal audit towards reviewing the efficiency and effectiveness of the operational processes, contributing to risk management of all kinds, and working as an internal consultant seeking to provide information that supports the administration\'s ability to make decisions Jeffords et al., 1998 through theoretical study and field study The internal audit contributes to examining Credit transactions and identification of risks surrounding the bank. The internal audit provides proposals to address the deficiencies in the financial structures and works to reduce financial failure and increase competitiveness. And focus on risk management is considered an effective tool to support the competitive advantage of banks. The internal audit adds value to the bank through its tasks of evaluating all activities in the bank and through recommendations that go into the core of improvements and reduce losses and achieve a competitive advantage. Through the internal audit site, distinguished by banks, the degree of impartiality, and the achievement of an adequate level of disclosure, banks avoid financial imbalances and hence are highly competitive. It strives to achieve compliance with professional standards, and this is reflected in the reports information, which leads to an increase in the confidence of the public and other parties and an increase in competitive advantage

The arbitration agreement is one of the most important agreements that take place between the parties to settle all or some of the disputes that arise, or may arise in the future, from a contractual legal relationship between the parties. This agreement is the opening procedure for arbitration, as is the case with a judicial claim, which called for the assumption that each of them agreed in some aspects and differed in others. This agreement is a means through which the existence of the arbitration agreement can be upheld. represented by a payment of a special legal nature; It is independent of the well-known defenses, and this agreement has implications, if it is possible to say that this agreement is the subject of a judicial claim; And the effects of the latter within the scope of civil litigation are represented in the emergence of a state of conflict and the interruption of the statute of limitations preventing hearing the case and the application of legal benefits.

This study aimed to highlight the role of financial analysis as a tool for evaluating the performance of commercial banks and knowing their financial status, whether it is good or not, and a course also by highlighting the strengths and weaknesses by making the right decisions. And the financial analysis, as for the analytical approach accompanying the applied side, through the analysis of the financial statements of the commercial bank, the study sample, which is the Iraqi Islamic Bank for Investment and Development (a private contribution), and the necessary data for analysis were collected from the official and approved Baghdad Stock Exchange website, The data were accounting documents for the bank, the sample of the study for the period from 2015-2019, represented by the list of financial position, according to international standards, and the list of financial ratios. The process of tabulation and extraction of financial ratios was carried out by the researcher, and then a set of results and recommendations were reached, which were installed at the end of the research.

The administration imposes some controls and restrictions on the activities of individuals and their rights and freedoms in order to protect public order through the administrative control authority granted by law. The administration undertakes this activity to achieve the objectives and elements of administrative control in the traditional concept (public security, public health, and public tranquility). However, in light of the system of modern states and the development that took place in modern societies, prompted the administration to work on achieving other goals for administrative control that could be direct targets for control or not? And that because of the connection of these goals and their relationship with the traditional goals of administrative control, the administration made it possible for the administration to expand its authority in imposing protection for it by imposing some restrictions on the activities and freedoms of individuals in order to maintain public order, and among these goals is the goal of maintaining morals and public morals, and the goal of Protection over the beauty and splendor of cities, the goal of protection over antiquities, and the goal of environmental protection - which is the focus of our research - which can be an independent element of administrative control and a direct or indirect target of administrative control.

Sometimes researchers in the field of statistics face the problem of having data that does not follow the standard probability distributions, so the researchers suggested complex and extended distributions from the standard distributions to fit these data, as is the case with the distribution studied in this Paper, which is the(Power Lomax) (POLO) distribution, which is one of the Distribution Extensions (Lomax), The Hazard function of the mentioned distribution was estimated using the maximum Likelihood method (MLE) and the moment method (MOM) and compared them using the comparison criterion (IMSE), The simulation results showed the preference of the (MLE) method in medium and large sample sizes, while the preference for the moment method was in small sample sizes ,The field of application of the distribution of (POLO) is in the health and medical aspect that pertains to human life and the diseases that affect it

A person with full Eligibility is able to acquire rights and afford obligations, and he can also practice the actions and actions related to these rights and obligations in the manner that is reliable in law. On this basis, it is noted that capacity is regulated by personal status laws and civil law rules. He bears all obligations, even if he is responsible before the law for his actions, and when the Eligibility is achieved, he can gain his legitimate and legal rights. On the other hand, it is the human’s authority to enjoy rights and bear the duties determined by the law, which makes it related to the legal personality, not the will.
Among the most prominent legal phenomena in the field of remote contracting: It is the electronic contract that has gained popularity in light of the development of the conditions of divergence around the world, which makes the two parties to the contract as if they are in one council, and with the repercussions and conditions of the Corona pandemic, which witnessed a steady increase in remote contracting within the framework of transactions Electronic commerce, which is considered one of its most important concluded applications, which has resulted in many restrictions on avoiding mixing and direct contact between members of society. In all of these circumstances and contractual issues, there must be means to verify and reveal the eligibility of the contracting parties that allow the legitimacy of these actions with others by means of verification that are compatible with the current electronic commerce reality .

Tourism industry has become one of the strategic industries in the world. Under its umbrella the production of many related industries such as transport, insurance, banking, cash, hotel and commercial advertising, There are natural and human components that help to produce tourism and industry, but it stands in front of the spread of legal, economic and social challenges that contribute significantly to the reluctance of tourism, as Iraq has the elements of industry and tourism production, and the possibility of integrated tourism investment through the diversity of aspects of tourism, whether at the local level or International, These regulations are subject to various laws and legislations such as entry and stay procedures, departure and exchange systems, cash, transfer, customs, taxes imposed, investment, land exploitation, transport regulation, operating permits, means of protecting tourists and maintaining customs, traditions and morals. In this regard, we find the need to activate and develop laws to contribute to the elimination of the challenges of tourism industry and production in the country and support the tourism sector, which is reflected positively on other service sectors.

When the data is homogeneous, it can be represented by a certain probability distribution, but if it is not homogeneous, it does not follow a single probability distribution, but for each part of the data a specific distribution, and the same distribution may have different parameters or different distributions, and in this case it is called a Mixture distribution. Therefore, the importance of the Mixture distribution is that it is more accurate in the goodness of fit of the data compared to the common distributions that do not take into account the heterogeneity of the population. Our research deals with a Mixture probability distribution of Two Parameters Mixture Lomax Distribution, which is a probability distribution resulting from mixing the Lomax distribution with the longitudinally biased Lomax distribution (L.B.W.L.D). And studying its characteristics and applying the survival function to the mixed distribution using real data for a sample of patients infected with Covid 19 virus for a hospital, as well as comparing the Mixture Lomax distribution with the Lomax distribution and the (LBWLD) distribution, and it was found that the Mixture Lomax distribution is more appropriate than the other distributions according to the comparison criteria (AIC, AICc, BIC, HQIC).

In this research, the theoretical aspects of a mixture distribution resulting from mixing the Lomax distribution with the longitudinally biased Lomax distribution are presented. The importance of the mixture distribution is highlighted as it is more accurate in matching the heterogeneous data compared to the common distributions that do not take into account the heterogeneity of the population. Three methods were adopted to estimate the survival function and make a comparison using the mean of integral error squares (IMSE) comparison criterion and applied it to a group of (40) simulation experiments that varied according to the sample size and the default value of the shape and scale parameters. The results showed the advantage of the standard Bayes method using the approximate Lindley method in small samples, and for large samples the preference was given to the method of Maximum Likelihood, and the moment method did not achieve any advantage.

The doctor can be held civilly accountable for his medical error in the event that this error resulted in harm to the patient. As the physician’s civil responsibility requires the availability of certain pillars to be established, and in the event that one of the pillars is not available or there is a defect in this pillar, the physician’s civil liability will not be established. Also, the existence of an error with the patient being harmed as a result of this error does not mean the establishment of responsibility. There are certain cases that the doctor can rely on to pay the responsibility for him.
The civil liability of the doctor is contractual if he is licensed to practice the profession, and there is a contract between the doctor and the patient for the purpose of practicing any method of treatment, while the liability is tort if the doctor is not legally licensed to practice the profession, or if he was licensed and fraud or serious error was issued from him Likewise, liability is tortuous in the event that there is no contract between the doctor and the patient, or the contract is invalid due to the failure of one of its pillars. Therefore, it is necessary for the Iraqi legislator to make insurance in the field of medical business mandatory; In order to guarantee the right of the injured to compensation. As well as the necessity of making the liability resulting from medical actions an objective one based on the element of harm, not fault, in order to provide adequate protection for the patient.

This study aimed to identify the administrative practices that lead to corruption and their impact on business entrepreneurship in private sector hospitals in the northern region - Jordan. Their number is (2614) male and female employees. The study adopted the simple random sample, where the sample size of the study was (350), and the study reached a set of results, the most important of which is that there is an medium level of administrative practices leading to corruption in the private sector hospitals in the northern region, in addition to The level of entrepreneurship in private sector hospitals in the northern region was high,The study presented a set of recommendations, including the need to develop deterrent policies and penalties to control administrative practices that lead to corruption; This is done by monitoring administrative practices that lead to corruption and within them within administrative violations, and maintaining a fair competitive environment to encourage creativity and leadership in private sector hospitals in the North Region on an ongoing basis.

The Iraqi legislator defines the contract as linking the offer issued by one of the contracting parties to the acceptance of the other in a way that proves its effect on the subject matter of the contract. The contract that proves its effect on the subject of the contract is the correct contract that the Iraqi legislator defined by saying: A valid contract is a legitimate contract in itself and in description that it is issued by a person who has the ability to contract, added to a subject that is valid to be contracted on, has a legitimate reason, and its descriptions are correct and free from defects. This text clarifies the conditions of a valid contract. If one of these conditions is missing, then the contract is Invalid. The ruling of the invalid contract is that it does not benefit the ruling at all. And it does not leave any traces of it. If the contract is nullified, the two contracting parties shall be returned to the position they were in prior to the contract. If this is impossible, an equivalent compensation may be awarded. However, the Invalid contract theory is contested by many different positions, we will try through this research to shed light on some of those positions.

This research is concerned with the change in the nature of the activity of orchards (fruit gardens), and to address this change in accounting, by describing the accounting system as a flexible system capable of modifying its accounting treatment due to the change or modification in the nature of the economic activity subject to its measurement. Because of the large role played by the storage process in achieving profitable profits that ensure the continuation and expansion of the activity of orchards (fruit gardens) and its expansion, this process has become an integral and necessary part of this activity, and in order for the accounting system to be able to measure the result of the activity of any economic unit and its financial position correctly and fairly and provide useful information to rationalize economic decisions, this requires that the accounting treatment be consistent with the nature of the activity of the economic unit under measurement, and expresses the essence or reality of this activity, and vice versa, which prompted the researcher to design or suggested a new accounting treatment for the activity of orchards (fruit gardens) that addresses the storage process An integral and necessary part of this activity.
The researcher reached a number of conclusions and recommendations, and one of the most important conclusions is that the current accounting system does not address the economic processes and events related to the process of storing fruits (dates and fruits) as an integral part of the activity of orchards (fruit gardens), and the most prominent recommendations are the application of the proposed accounting framework for orchards (fruit gardens), because it deals with the economic processes and events related to this activity and the change that occurred to it as a result of the process of storing the fruits after harvesting them , which leads to a correct and fair measurement of the result of the activity and its financial position, and then providing the most appropriate information to rationalize economic decisions.

Most of the industrial companies in the Iraqi environment in general and the electronic industries company, in particular, do not take the time required to manufacture the products, which leads to high production costs due to the costs of activities that do not add value to the product, so the research aims to use Program Evaluation and Review Technique (PERT) to achieve Manufacturing Cycle Efficiency (MCE) of the TV product by eliminating the times that do not add value to the product and explaining the effect of that on manufacturing efficiency and thus in reducing the cost of the product in the research sample company.
The result was a reduction in the production time of the TV by (5) minutes and (11) seconds, This reduction was reflected in the efficiency of manufacturing by 86%. As a result, the cost of the product decreased by (45,825) IQD.

Gender equality in nationality, besides being a basic human right, is necessary for the stability of transactions and avoiding the problem of statelessness. Therefore, it is important to end restrictive forms of guaranteeing equality in nationality, ensuring that nationality is assigned on an equal basis with men, and that Women have the independence in terms of granting, losing, or recovering them.
For this reason, equality between men and women in rights and freedoms in general, and in matters of nationality in particular, is knocking on the door of the Iraqi constitution, which opened the door wide for it, especially when it abolished the interim Iraqi constitution of 1975, which included constitutional rules that stripped the principle of equality in nationality of its content. The right of women to citizenship was lost, until the issuance of the temporary and enforceable Iraqi Constitution of 2005, which corrected the constitutional provisions that hinder the principle of equality in nationality, and came with constitutional texts that uphold the principle of equality, and also provided for the enactment of a nationality law through which the constitutional rules are applied, which culminated in the issuance of The effective Iraqi Nationality Law No. 26 of 2006.

The current research aims to use the event methodology to analyze the return of the shares of companies issuing green bonds in the financial market of America and China, By showing the extent of the impact of green finance on the development of financial instruments and its reflection on stock returns in these markets, The study relied on the event methodology, so the period related to the data of the study variables was adopted between two specific dates, twenty days before and after the date of the company’s issuance of the green bond in the two years (2021-2022), The research reached conclusions, the most important of which was that working with clean energy will be a priority in the future of these companies, as it indicates the continued achievement of returns from these bonds.

Criminal proceeding is considered the legal mean of dispute settlements that arise among individuals . As the case is to be ceased when a decision or a final verdict is delivered . As this is considerd the normal means of ceasing a case. As there are also other means and causes in which a crime proceeding can be ceased . One of the most important means is what is known as Criminal reconciliation . This takes plase between the parties of dispute. This procedure or mean is seeked to resolute disputes that occur among community individuals. This reconciliation also helps to lighten the burden on the justice system; as a result of the increasing number of disputes and crimes in a society. This increasment of disputes and crimes also reflect on the justice system through the in creasing number of cases at bar which might take years to resolute . These settlements helps to resolute disputes under the supervision or through the justice system. As a result it also contributes in resuming intimacy and reconciliation in the society.

The research aims at an important topic in the financial and economic world which is the tax, and its importance is linked to the level of its expatriate relationship in the development of the economy and the large artery of revenue in the state budget, which is a social doctrine because one of its parties is society. By tracking the evolution of ideas about the nature of taxes and the evolution of ideas about the principles of taxation, we can distinguish between periods of development of freshness where emergence was marked by the formation of taxes in the ancient world and in the Middle Ages in conjunction with the emergence of the First States and when relations between goods and money emerged, and the state apparatus of administration and regulation began to form, which required the preservation and management of funds. Until the 17th century the tax in countries in European countries was an undeveloped accession and was of a one-off nature. The fees were essentially in kind, but with the strengthening of the relations between goods and money, the fees gradually took a monetary form, and at every stage of development there is the objective need to strengthen the state apparatus, and the tax has a share of this development as tax collection is one of the oldest jobs and one of the main conditions for the existence of the state, the development of society and economic and social prosperity. Taxation arose simultaneously with the emergence of the state, but at that time there was no financial science and taxation was studied as part of state doctrine. Later, taxation was studied in economic and political science. Financial science becomes independent only in the last quarter of the nineteenth - early twentieth century, using the ideas of the neoclassical school and the doctrines of the rule of law, was able to define the tax, justifying the need to collect and understand the nature of the tax. The original definition of tax, its functions and its effect on the economy of the country coincides with the modern definition but there have been a lot of different theories of taxation throughout the period of tax existence, some of which are similar in meaning, some of which coincide and some of which are opposite to each other. This does not mean that any of the countries miscalculated or applied the tax system, and this phenomenon can be assessed from the historical side in different eras, in different economic and political situations, their own theories were correct. In addition, do not forget about the different views of scientists who had to study taxes at different times. Thus, tax theories imply a certain system of scientific knowledge about the essence of taxes and their importance in the economic and political life of society, and their role in the life of each state. There is a “general theory of taxation” - these are the main theories of taxation, which began to form as scientific concepts since the 17th century and received such a name in bourgeois science. In addition to the "general theory of taxation", there is a "special theory of taxation", which differs in that the special theories establish what the specific composition of taxes should be, what types of taxes should be created, etc., and the general theory of taxation establishes the purpose of taxes as a whole. In my work, I will consider both types of theories. Thus, financial science has raised the issue of balancing the financial interests of the state and taxpayers in the Russian Federation over political eras such as communism and capitalism.