Al-Kitab Journal for Human Sciences

Arif M. Kh. Russian Military Intervention in the Syrian Crisis

2026-10-16T13:11:54+00:00

Throughout the years of escalating bloody violence on the Syrian arena between the
opposition forces and the regular Syrian armed forces. Russia has not spared any effort in
supporting the latter with all kinds of political and military support to help them
facetheopposition forces. Russia has thwarted all American, Western and Arab attempts to
condemn the Syrian regime or use force against it in the UN Security Council several times.

Ibrahim A. F. Home - made sale contract

2026-10-16T13:15:43+00:00

A sale or specialist sale contract with the seller, is a method that includes visiting the seller or
the product or someone behalf of person in his home, residence or at his workplace to offer
him the services and goods he produces with the intention of urging him to contract.
The communication and promotion policy is considered one of the policies underlying the
specialist sales contract as well this contract sale has a special orientation philosophy, in
addition to the multiplicity of tasks assigned to the seller in this contract, which is often
absent from the professional in his work, and therefore the matter may need to be taken can of
the buyer partly Before the conclusion of the contract of the specialist sales contract.

Shaima F. A. Methods and Procedures for Anti- Commercial Dumping

2026-10-16T13:21:39+00:00

The research deals with one of the vital topics that touches the practical and economic
consumer reality of the state and society in terms of providing protection for national
products, as well as providing consumer products within standard specifications that reflect
on the individual's income and economic well-being. The most prominent aspects of the
research are how to combat dumping trade, especially what is related to it by methods and
providing measures for such protection. As is well known to everyone, the openness of Iraq to
global trade and its entry into the field of free trade when took part in the GATT antidumping agreement held in 1994 and its approval under the Iraqi Products Protection Law
No. 11 of 2010 and instructions to facilitate the implementation of this law to keep pace with
developed countries in Protecting its economy as well as using international tools to counter
dumping operations. And after imposing certain methods through imports entering the
country from foreign countries with weak local production in quantity and quality, and even
in terms of capital, coinciding with the lack of adequate protection, which made Iraq the
weakest party in the face of the dumping methods that these countries play with different
purposes of following These methods, clearly negatively impacting the industry and local
production, may often reach paralysis of those industries, which in turn was reflected in the
economic level represented by the delay in the local industry, as well as the impact on the
social level, causing it in many cases to close factories and lay off or reduce From the size of
the labor force .

Ismail y. Al. The Role of Modern Management Accounting Techniques in Reducing Costs and Enhancing Competitive the Advantage

2026-10-16T13:27:27+00:00

Traditional Management Accounting Practices (MAPs) have ceased to be of significant
importance with regard to their ability to cope with the economic growth of various
corporations. Furthermore, the roles of MAPs have proven to be of limited ability to minimise
monetary extravagance. Therefore, it is due to the aforementioned reasons in addition to the
requirements of the market and corporations’ competitions, several approaches have been
emerged in order to eliminate monetary extravagance through the effective control of the
activities of the organisation and what is related to the disbursements that contribute in
reducing the misuse of available financial resources, which in turn will contribute to the goal
of any enterprise is to gain profits. Such approaches include: (Activity-Based Budgeting)
(ABB(, Activity-Based Management (ABM), and the Value Chain approach (VCH).
These approaches, however, have mainly focused on the activities of the organisation,
particularly indirect costs that have become very important in terms of high costs due to
technological development and the use of modern technologies as these approaches seek to
use these costs economically.
The ABM approach depends mainly on the output of the cost system on the basis of activities,
i.e., the cost of activities is calculated more accurately than the traditional methods of
calculating production costs. This will enhance the role of management on the basis of
activities by identifying activities that add value and activities that do not add value and
inform the management through reports on these activities that should be paid attention,
especially adding value and excluding activities that do not add value and dispose the cost.
This study will depend on the measurement of the effect of applying modern accounting
approaches and methods such as Activity-Based Budgeting) ABB (, Activity-Based
Management (ABM), and the Value Chain approach. This will be achieved by relying on a
questionnaire to be distributed to the financial managers and accountants who are related to
the study subject in a group of Jordanian pharmaceutical companies and beauty companies.
The method of analysis of variance will be used to test and construct a multi regression model
to measure the effect of the independent variables (represented by the application of modern
costing systems) on the dependent variable (namely reducing the cases of financial waste and
contributing to reducing the cost of production), due to their importance in enhancing the
competitiveness of the organization.

Raji Y. M. Iraqi-Russian Relations: Baghdad Information Center for Cooperation and Coordination as a Model

2026-10-16T13:31:49+00:00

Iraq has close relations with the Russian Federation, being one of the permanent members of
the Security Council, and it has special considerations regarding the non-occupation of Iraq
and its removal from the regional system. There are mutual economic and military interests,
and Iraq was among the countries that relied directly on Russian armaments in the period
between 1958 and 1990. The value of Iraq’s import of military equipment reached about $
30.5 billions, and the volume of commodity exchange between the two countries in 1989
reached more than two billion dollars. The number before the US invasion reached 7.73
billion dollars, which is 15% of the Iraqi commodity exchange as a whole. The share of
Russian companies in extracting Iraqi oil reached 40%, which is considered the main motive
around which Russian policy was centered on the Iraq-US crisis and the signs of the invasion
and occupation of Iraq in 2003. With the entry of the Islamic State to Iraq in 2014, Russia was
not far from the international coalition that was formed to fight this organization, because of
its relations with Iraq and Syria, which emerged through the formation of an information
center in Baghdad to provide support and advice to fight this organization.

faisal m. u. Social and Psychological Problems Threatening the Lives of Kidnapped women Survivors: A Social Field Study

2026-10-16T13:49:20+00:00

The research deals with one of the most important problems that the female survivors of
kidnapping face, highlighting their suffering in their prisons and after their escape, which
were social, psychological and health problems that they experienced during the kidnapping
period. The kidnappedvictims were subjected to gang and individual rape, as well as being
afflicted with many gynecological diseases without access to treatment, besides using them as
a commodity sold in the market.

Najwa N. J. Criminal Protection for Women Victims of Violence

2026-10-16T13:52:42+00:00

The concept of violence against women is used to refer to any violent acts committed
intentionally or exceptionally towards women. This is evident from the definition of violence
against women contained in the International Declaration on the Elimination of Violence against
Women issued in 1993, which states that violence is “every violent act. It is driven by the
nervousness of sex and causes harm or suffering to the woman, whether from a physical, sexual or
psychological point of view, including the threat of such acts or coercion or arbitrary deprivation of
liberty, whether this occurs in public or private life.” The protection of women from Violence is the
cornerstone that can prevent discrimination and persecution.
This violence is not related to physical abuse only, such as beating, but covers psychological,
sexual and economic violence, which is not limited to the family as a small space but includes a
wider range in society. To protect women from violence, which has become a phenomenon and
problem most countries include in their national legislation laws aimed at guaranteeing the rights of
women by criminalizing all forms of violence and discrimination against. This paper attempts to
study the concept of violence by describing and analyzing the various mechanisms for protecting
women's rights in the legal system.

Marwan A. A. The Impact of Electoral Systems on the Popular Will…Iraq as a Model

2026-10-16T13:56:42+00:00

The electoral systems applied in the countries of the world differ according to the laws
applied byas pertheir different political ،social and cultural conditions. If these systems
contribute to the true expression of the will of the people and the enhancement of the
ability of state institutions and the governmentto implement their constitutional and legal
obligations, then the electoral process can Create a system whereby the people can
replace the ruling administration without changing the legal basis of governance. The
electoral system adopted in the countries has a great input in building their political and
party organizations. Hence,researching the legal frameworks of the electoral system is
gaining special importance as the basis for distributing the votes. The application of some
types of these systems leads to wasting the votes, which is reflected in the presence of
deputies that do not really express the will of the people to choose their representatives.

Siham M. A. Family Violence: Concept and Effect (A Theoretical Study)

2026-10-16T14:00:43+00:00

The phenomenon of family or domestic violence has become recognized as a social and
public health problem.It is a global phenomenon that transcends cultural, geographical,
religious, social and economic boundaries and represents a violation of human rights, which
causes many physical and psychological damage that may in some cases lead to death. The
theoretical perspectives presented in this research focus on the concept of the nature and
causes of family violence, which supports enhancing our understanding of how to prevent,
reduce or eliminate it completely.
The current research aims to provide a general overview of the concept and other concepts
that are related to it through presentingthe theoretical frameworks that clarify its causes and
effects, andexamining the global literature and conceptual frameworks pertinent to
The results of this paper have shown that there is no universally accepted definition of
domestic violence and there is no conceptual framework that can include an explanation of
the complexity of the phenomenon. Some theoretical frameworks of the study of domestic
violence seem to be more useful compared to others; however, their experimental value is still
limited. It is expected that the current research will contribute effectively to achieving an
increase in the accumulation of knowledge related to domestic violence by trying to diagnose
its real causes in order to alleviate it and avoid its negative effects in order to ensure family
and domestic security. The most important conclusions are the necessity to study family
violence from an integrated wholistic perspective and the need to adopt specific procedural
definitions of the concepts that are covered by any research or study on family violence.

Hani A. O. Managing power in International Relations As Spread To Violent Non-State Actors

2026-10-16T14:07:11+00:00

The phenomenon of the spread of power, is a modern and unfamiliar phenomenon, which
imposed great challenges on States. As it led to the participation of Non–State actors in the
power resources that were monopolized by the State, and this phenomenon was associated
with the growing role of Non–State actors. Perhaps one of the most significant reasons that
led the emergence of this phenomenon on the stage of global politics is the emergence of
electronic power as a new form of power that the State possesses, which was produced by the
information revolution. This revolution made the information spread among Governmental
and Non–Governmental agencies so the information is no longer confined to the State

Muhammad L. S. Creating Specialized Islamic Bank is Type of Wholly Conversional Banking

2026-10-16T14:37:45+00:00

Conversion from the traditional banking sector to the Islamic banking sector through the
establishment of specialized Islamic banks such as the Nahrain Islamic Bank and Faisal
Islamic Bank is one of the best methods of transformation. The character of independence in
this type of transformation is fully realized, unlike that which can be seen in the partial
transformation by creating windows or Islamic branches of traditional banks. In the total
transformation, the characteristic of the Islamic bank and its independent personality in
performing its transactions and exercising its independent policy are visible from all pressures
that can be exerted on the Islamic branch or window, through the bank’s policy establishing
the branch or the Islamic window and the bank’s market orientations. The process of
establishing independent Islamic banks is governed by independent laws regulating its work,
which is one of the most prominent features of this type of transformation.

Nashwan Z. S. Prevent guardian of marriage Comparative study in Sharia and Law

2026-10-16T14:40:42+00:00

There was a severe disagreement among the Muslim jurists regarding the need for the guardian theory,
as some of them made the guardian one of the conditions of marriage, while others reduced the
guardian's right and carried it on minors and people with mental illnesses.Some gave adult women the
right to conclude their marriage contract provided that the competent of the husbands and the dowry of
the proverb are chosen. Otherwise, the guardian has the right to request the annulment of the marriage
contract, due to incompetence as long as the guardian controls the marriage of his guardian, so he can
injustice or prevent the woman from marrying despite the lack of a legitimate reason for that. Islamic
law and statutory laws for personal status prohibitthe guardian’s injustice, and consider him Unjust
obscene for not a person has arranged provisions for his treatment such as forfeiting the guardianship
from the judge and transferring it to the next of the guardians, or giving the judge the right to replace
the honorable guardian, and marrying the woman, whom the guardian has wronged, and some laws
such as the Iraqi Personal Status Law No. 188 of 1959 A.D., pass criminal sentences for injustice
guardian.

Fwrat R. A. The Elimination of the Judge's Mandate and its Effect on the Civil Judiciary

2026-10-16T14:46:43+00:00

The function of the judiciary is to protect the law system and the law rights and centers
by a request applied to it by the concerned persons, and by issuing decisions and verdicts that
remove the state of ignoring which surrounds the right or the law center wanted to be
protected in which it gets the binding force of the thing judged owing to its issue which
prevents the review of the dispute among the same fellows for the same subject and cause.
For the judicial verdict to get the binding force of the sentences, it must be issued by a
judge in limits of his judicial sponsorship, anda legally decided form. So, If the judicial
sponsorship removed from the judge, for any reason, there will be important results that we
will deal with in this study.
And since the Iraqi Law of civil pleadings did not address this issue, we will try in this
study to find the best legal ways to address the above topic.