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The Legal Nature of the Build-Operate- transfer-Ownership Contract (B.O.T.)
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The legal nature of the Build-Operate-Transfer-Ownership Contract (B.O.T) The Build, Operate, and Transfer of Ownership Contract (BOT) has emerged as the most successful and safest method for involving the private sector in public sector services. The major infrastructure projects that are built through the BOT contract are no longer financed by the state and its budget, but the private sector has played a major role in financing These projects, especially developing countries that need to establish infrastructure or modernize their existing infrastructure, especially in the areas of transport, communications, services, electricity, water ..... and other public utilities.

Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

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Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Convective Heat Transfer of Fluid Flowing Across a Vertical Plate
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Publication Date
Tue Jul 21 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Numerical Study of the Heat Transfer Behavior in Helical Microcoil Tube
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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Mechanisms of designs inspired by nature and ways to develop them
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 Research in the field of biometric simulation is in the design of various and various industrial products, but it still needs new studies and research that are compatible with scientific and technological development, especially in the field of computing. Recognition, deduction, and simulation of nature, for example, the use of animal bones as tools in cutting, hunting or fighting, in addition to the use of animal drawings in cave drawings as symbols of strength, as well as dance movements and face painting to simulate the natural reality that surrounds humans. This trend developed to include simulation of nature in the formal and functional aspect to reach To vocabulary and solutions that help man in his daily life, the research probl

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Crossref
Publication Date
Mon Jun 09 2025
Journal Name
Al–bahith Al–a'alami
ACADEMIC TRAINING IN MEDIA AND COMMUNICATION SCIENCES AND ITS RELATIONSHIP TO MEDIA PRACTICE:: (Reading In The Nature Of The Relationship: Integration Or Separation)
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The aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
The analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.
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The analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.

Because the studying of time series can get by building, analysis the models and then forecasting gives the priority for the practicing in different fields, therefore the identification and selection of the model is of great importance in spite of its difficulties.

The selection of a standard methods has the ability for estimation the errors in the estimated the parameters for the model, and there will be a balance between the suitability and the simplicity of the model.

In the analysis of d

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Aerosol Science
The influence of plate tilt on the transfer function of small plate differential mobility analyzers
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Publication Date
Fri Dec 31 2010
Journal Name
Journal Of Legal Sciences
The moment of concluding the contract according to the United Nations Convention on Contracts for the International Sale of Goods (1980) (A comparative study with some Arab and foreign legislations)
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There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The compatibility of the Development Fund for Iraq to the requirements of sovereign wealth funds An analytical study of the legal framework and institutional structure in accordance with the standards of the Santiago
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Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

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Publication Date
Sat May 29 2021
Journal Name
Journal Of Legal And Political Thought
The extent of the possibility of compensating for the obstruction of the view (vision) as a result of the establishment of public projects - a legal study in light of the position of the American courts
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Despite the great economic and commercial importance given to real estate by virtue of its view of the landscape or public roads, US courts have differed in their position on compensation for damages resulting from blocking that view or vision by public projects. Some courts compensated for such damages, other courts approved such compensation. Hence, this research came to shed light on the extent of the possibility of compensation for blocking the view or vision as a result of public projects, and the research has supported us with many judicial decisions.

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