This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

The research team seeks to study the phenomena of random housing in Iraqi society in general and Baghdad city in particular by standing on the causes behind this phenomena and its relation with security situation in Baghdad. The researchers adopted a theoretical and practical framework. The main objective is to diagnose the risks caused by the escalation of slums in Baghdad city. 

Cities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services that affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban securi

Cities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services which affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban secur

Recent studies agree that the democratic system in a country can only be established in an atmosphere of political and religious freedom. However, the term democracy and the term freedom have become controversial because their concepts remain multiple and different. Karl Popper is one of the most prominent philosophers in modern Western political thought, and one of the defenders of democracy as opposite to dictatorship. It has defined its function by its ability to restrain the ruling elite and to enforce it to prevent their tendency to tyranny. This can be achieved only in the context of the close relationship between democracy and freedom, so, if there is democracy in the absence of absolute freedom, democracy is a gateway to expandin

The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

Crime is one of the most severe challenges facing States, and strives to find preventive measures, reduce its seriousness, and prevent them; due to developments, crimes have increased, and emerging new patterns of crimes, there is an urgent need to prevent crimes and reduce their effects. Modernizing its punitive system and diverting it to correctional rehabilitative justice to redress the prejudice caused by the crime and rehabilitate the convicted person by using alternative measures to short-term imprisonment. This research emphasizes alternative sanctions' value to minimizing short-term imprisonment penalties and their impact on societal security through several goals like, the negative consequences, justifications, and alternatives

Western political philosophy is one of the philosophies that dealt with many ideas and proposals that include concepts born in ancient times, where Greek philosophy represents the basic roots of the development of political thought and the study of political phenomena and a starting point for political thought, and if the matter is completed with the Romans, and schools of thought that represented a model for building the state And up to the modern era, the absolute and the relative were the subject of discussion by most philosophers, the transition of thought was with Descartes, and the intellectual transformation from the absolute to the relative was with Nietzsche, and the basic root of all of that is represented by the German philoso

تتفق الدراسات الحديثة على ان النظام الديمقراطي في بلد ما لايمكن ان يقام الا في ظل جو تسوده الحرية السياسية والدينية، الا ان مصطلح الديمقراطية ومصطلح الحرية وضُعا في دائرة جدلية، لان مفهومهما بقي متعدداً ومختلفا فيه. يعد كارل بوبر من ابرز الفلاسفة في الفكر السياسي الغربي المعاصر المدافعين عن الديمقراطية بوصفها النقيض للديكتاتورية، إذ حدد وظيفتها بقدرتها على كبح جماح النخبة الحاكمة واخضاعها للقانون لمنع نزو

The Islamic Issue did not rise the “widespread arguments” in contemporary times, just as the issue of applying Islamic Law.  Just as the Islamic forces used this purpose, or employed it during their march to reach to power by adopting the sacred as motivation towered the power, or control the governance. However, the reality show that this goal remained within the boundaries of slogans in the sense of a teleological slogan, and did not go beyond the limits of advocacy or arrangement as the primary source of legislation with differences of teleological reasoning, in a manner that reflected an intellectual problem about the validity of the use of this concept or the ability to apply and enforce the law in today's world, to impose