The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

The Standards on Speedy Trial and Timely Resolution of Criminal Cases have some main purposes such as effectuate the right of the accused to a speedy trial, to further the interests of the public, including victims and witnesses, in the fair, accurate, and timely resolution of criminal cases; and to ensure the effective utilization of resources. Despite the importance of these principals, the Penal Legislator needs to recognize such principals in order to avoid the problem of prolonging the criminal proceedings. This study highlights the issue of delaying in criminal trials, and prolong the criminal proceedings, and to speed the Criminal Procedure, and how to avoid the problem and the dilemma around the lack of speeding of Criminal Proce

Given the fear felt by depositors whenever a financial crisis hits the banking sector, the idea of establishing institutions to compensate depositors in case the banking institution where they hold accounts is liquidated has been proposed. Advanced countries have worked on creating institutions that compensate depositors should their banks are liquidated because of financial problems.  Iraq is one of these countries. It promulgated the Bank Deposit Guarantee System No.3 of 2016, whereby companies called bank deposit security companies were established to compensate depositors.

The contract valuable by itself cannot be a source of punishment, but the legislator penal has estimated the seriousness of the breach of some contracts entered into by the official bodies or government with each other or with third- party view of the consequent adverse effects on the administration itself and the beneficiary citizen of the commodity or service  subject of the contract therefore the legislator criminalizing bribery, fraud ,forgery and illegal use of contracts or compromising the freedom and safety of bids or tenders abuse of public office intent to damage public or private interest accordingly , this research deal with for the theoretical framework criminalization and punishment within the scope of government contra

Aujourd'hui, la communauté internationale confronte à de multiples cas et des problèmes complexes qui s’étendent leurs effets au-delà des frontières, ce qui menace la paix et de la sécurité au niveau national, régional et international, où le terrorisme représente ici l'un des plus graves de ces problèmes. En effet, ce phénomène est devenu une réalité qui touche la sécurité mondiale grâce à sa capacité d'influencer dans plusieurs pays, ce qui souligne l'importance et la nécessité d'une coordination et d'intégration entre les différentes branches du droit international public, en tant que cadre dans lequel  peut  adapter les activités nationales et internationales de lutte contre le terrorisme et de p

The direct military attacks in international armed conflicts may be against military targets Oalohdav and civilian objects alike, and so these attacks are legitimate, so do not result in an international responsibility, must be directed to the legitimate military targets without objects and civilian objects, and then may ask international law two conditions in these goals even can be counted legitimate military objectives may strikes her, the two effective contribution to military action, and to achieve a definite military advantage when directing attacks against it, and most of the development of international humanitarian law legal principles that limit the persistence of hostile forces to strike and attack targets and objects without

 In the second millennium BC, the international community change at the ancient Near East, There has been a significant developments with the appearance of five kingdoms (Babylon, Assyria, Mitanni, Egypt, and Hatti) called themselves the (Great Powers) and their kings named (Great King), and Correspondence among themselves on behalf of (the brothers),  to differentiate themselves from the small kingdoms Minor of them.

Water wealth is one of the most important natural resources in the world, and it has gained the attention of the international and national community alike in view of its great role in achieving water and food security, including the natural resources it contains, both living and non-living, as well as its importance in the field of industry, tourism and transportation, but there are several Obstacles facing this wealth such as climate fluctuations, environmental pollution, the use of traditional methods of irrigation, the policies of neighboring countries and the continuous increase in the population .. etc. ,which requires the possession of the competent administrative authorities to organize and protect this wealth, preventive and cur

Mesopotamia civilization had clear effect through the world and the reason behind this is the political ,literary, artistic, and architect achievements . Religious is the faith of finding powers with senses , it aims to connect between groups of behaviors and spirit guides that presents interpretation to person about myths of death and life .

It is difficult to understand ancient Iraqi civilization before we can study religious and faiths . This civilization is an everlasting until today in spite of passing more than 5000 years to emergence it in Sumerian .It is concluded that character of Mesopotamia has deep hidden faith who made Gods for them these which characterized with four characters that are similarity ,similarity &

     أصدرت المحكمة الاتحادية العليا قرارها التفسيري المرقم 122/اتحادية/2022 في 29/5/2022 الذي جاء فيه (ان الية استجواب مسؤولي الهيئات المستقلة تكون بذات الالية التي يتم فيها استجواب الوزراء استناداً لاحكام المادة (61/ثامناً/هـ) من الدستور وبنتيجة الاستجواب يمتلك مجلس النواب صلاحية اعفائهم بالأغلبية المطلقة دون سحب الثقة عنهم، لان الثقة تمنح من قبله للوزراء، فاذا ما تم تعيينهم بموافقة مجلس النواب او أي سلطة