Praise be to God, we praise Him, we seek His help, we seek His forgiveness, and we seek refuge in God from the evils of ourselves and our bad deeds. . The marriage contract, like other contracts, gives rise to reciprocal rights and duties that bind both the husband and the wife, pursuant to the principle of balance, equivalence, and the equality of the parties to the contract on which every contract is based. . That is, women have rights over men similar to what men have over women, or that the basis for estimating these rights and duties is custom based on the nature of both men and women. The Iraqi Personal Status Law stipulates all the financial rights that the wife is entitled to from her husband: namely, the dowry and alimony. As for the non-financial or moral rights, such as justice and kindness in dealing, living in a kind manner, the wife’s obedience to her husband in a kind manner, and protecting the wife from all forms of harm and humiliation, the law does not address her, because she Ethical principles, some of which have been stipulated in the Holy Qur’an, and others in the Prophet’s Sunnah. We are talking here about the wife’s alimony, which is a financial effect of the effects of the marriage contract and a continuous obligation that falls on the husband throughout the survival of married life and even after it. Also, during the waiting period of divorce, and it is possible to say that it is the financial return that is the most of the obligations that the wife bears, if we do not say all of them, in addition to the non-financial return represented by the husband’s respect for her and his good relationship with her, and this is indicated by the texts of the Noble Qur’an and the Sunnah of the Prophet and the scholars unanimously agreed on it.
In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.
Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later
... Show MoreIFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr
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The research aims to clarify the response of the GDP to the M1 shock. It includes access to the results using standard methods, where the standard model was built according to quarterly data using the program STATA 17. According to the joint integration model ARDL, the research found a long-term equilibrium positive for the relationship between GDP and the money supply in Iraq, as the change in the money supply by a certain percentage will lead to a change in GDP by about 71% of that percentage. In the event of a shock in the Iraqi economy, the impact of the M1 will differ from what it was before the shock, as the shock will increase its effectiveness towards GDP by about 10% more than before the shock. At the same time, the relationship
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Abstract:
The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s
... Show MoreConstitute a planning problem on the basis of personal experience and self-governance in the service organizations away from quantitative scientific method in planning an anchor and a platform, who made a recent research study, analysis and interpretation through scientific methodology adopted which formed its contents, The research aims to identify the true reality of production planning in service organizations, specifically in the Baghdad Hotel as a society to look, in order to assess the best strategy through the standard cost of the strategies of tracking and settlement to cope with developments on services demand changes, Search results confirmed that the settlement rates of production strategy is the best strategy in accordance wi
... Show MoreThis study aimed to show the extent of compliance with the income taxpayer to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong relation between these variables and Income Tax collections.
The subject of research entitled "The Mechanisms of build up the dramatic construction in the films of the world of nature - National Geographic's films as a model" emerges from the importance of the subject of the dramatic construction and its departure from its classic style due to the evolution of the visual presentation and its instruments and the specificity and emergence of a form of television production represented by the films of the world of nature which began to occupy an important space in the map of television and television channels specialized in this subject, which drove the researcher to study the mechanisms of producing the dramatic construction in this kind of film s. This research came in three chapt
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The research aims to identify motivated to join the Evening Studies students to the College of Education at the University of Tikrit sections. In addition to knowledge of the differences in the degree of motivation of students according to gender, specialty, educational stage. To achieve the objectives of the research scholar us a measure consisting of (34) paragraph formulated positively, have been applied to a stratified random sample strength (500) students.
The results showed that the degree of motivation was very big on all areas of the college and class, reaching the percentage of response (84.3%), and professional motives came first prize as a percentage of (93.8%), in addition
... Show MoreThe aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,
A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r
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