عرفت النظم القانونية انواعا مختلفة من الشركات اذ تعتبر الشركة الوعاء القانوني الاكثر ملائمة لغرض توظيف اموال المستثمرين في مشاريع ذات اهمية والذي يحقق نفا لاصحاب رؤوس الاموال المستثمرة فضلا عن اثرها البالغ على اقتصاد الدول وقد كان للشركة القابضة نصيب من هذا الاهتمام منذ القدم لدى العديد من الدول ووضعت لها احكاما تفصيلية تتناسب مع الاهمية التي يحظى بها هذا النوع من الشركات كونها تجمع لعدة شركات فرعية تسيطر عليها شركة اخرى لتتولى نتيجة هذا التجمع استغلال رؤوس الاموال بمشاريع مهمة وهذا ما دعى المشرع العراقي الى تنظيم هذا النوع من الشركات بموجب تعديل قانون الشركات العراقي رقم (١٧) لسنة ٢٠١٩ حيث نص على تعريف الشركة القابضة وبيان اوجه السيطرة على الشركات التابعة مكتفيا باحالة ما يعتري التعديل من نصوص الى احكام الشركات المساهمة والمحدودة الى الحد الذي يمكن من خلاله القول ان الشركة القابضة ليست شكلا جديدا من الشركات يمكن اضافته الى الانواع الاخرى
Controls Scanning on the slippers a study fiqhiat Comparison
The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:
- The need to ensure that the slippers are clean, visible and inwa
Contemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma
... Show MoreThe ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the
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الحمد لله رب العالمين والصلاة والسلام على سيد الأنبياء والمرسلين نبينا محمد صلى الله عليه وسلم وعلى واصحابه أجمعين ومن تبعهم وأهتدى بهداهم الى يوم الدين اما بعد :
فوظيفة القضاء وظيفة سامية يراد منها اقامة العدل ولا يستقيم حالهم الا به دفعاّ للظلم ، ولقد اولى النبي صلى الله عليه وآله وسلم ومن بعده الخلفاء الراشدون
... Show Moreشكلت التطورات التكنولوجية في وسائل التواصل الاجتماعي الناجمة عن العولمة معلم رئيسي في تحولات التنظيمات الإرهابية، وإنتاج انماط جديدة من الإرهابيين والمتطرفين القادرين على التفاعل مع الثورة المعلوماتية والاتصالية. ان معظم الجرائم الإرهابية الإلكترونية مرتبطة بالإنترنت وهو المسرح المفضل للمتطرفين فالأول يقتل والثاني يسوغ ويحرض ويجند، والذي جعل الإنترنت وسيلة فعالة كونها سهلة الاستخدام وسريعة الوصول إلى
... Show MoreThe present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching
... Show MoreNineteenth century Gothic literature was deeply concerned with the threats against masculinity. Perhaps one of the most important changes that happened at that time was the emergence of the New Woman model which posed a great threat against masculinity and the male role in the Victorian society. Bram Stoker’s Dracula (1897) portrays female characters who embody this transition in female roles from the domestic wife to the New Woman. This paper focuses on the female characters Mina Murray and Lucy Westenra, their roles in their society, and the different fates they face at the end of the novel, with special focus on Mina’s transformation to the model of the New Woman.
Modern French novel has gained a distinctive status in the history of French literature during the first half of the twentieth century. This is due to many factors including the new literary descriptive objective style adopted by novelists like Alain Robbe – Grillet that has long been regarded as the outstanding writer of the nouveau roman, as well as its major spokesman, a representative writer and a leading theoretician of the new novel that has broken the classical rules of the one hero and evolved, through questioning the relationship of man and the world and reevaluating the limits of contemporary fiction , into creating a new form of narrative.
Résumé:
En vue de résu
... Show MoreThe aim of the research is to explain the nature of the relationship between the dimensions of the strategic recovery of the service represented by (compensation, speed of response, apology, initiative (defining the problem) and the strategic goals of the company represented in (profitability, growth, community service, employee satisfaction) in the National Insurance Company, it has been approved The questionnaire as a tool to collect data and information from the sample of (58) who are in (department manager, M. department director, division official, unit official) and the statistical program (spss) was used in calculating (arithmetic mean, standard deviation, coefficient of variation, coefficient of Correlation, t-test, varia
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