Preferred Language
Articles
/
OBfGU44BVTCNdQwCM0Jg
الاحكام الجديدة للشركة القابضة في القانون العراقي (دراسة مقارنة)
...Show More Authors

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

View Publication
Publication Date
Wed Jun 12 2024
Journal Name
مجلة كلية الكوت الجامعة للعلوم الانسانية
التنظيم القانوني للشرط المانع من التأجير (دراسة مقارنة)
...Show More Authors

الشرط المانع من التأجير هو عبارة عن قيد اتفاقي يرد في عقد الإيجار مقتضاه تقييد حرية المستأجر من التصرف في حقه بالإيجار من الباطن أو التنازل عن الإيجار إلا بموافقة المؤجر.وهو بذلك قيد إرادي يرد على حرية المستأجر في التصرف بحقه الناشئ عن عقد الإيجار استثناءً من الأصل العام، وهذا الشرط أما ان يرد على منع المستأجر من التنازل عن الإيجار إلى الغير أو الإيجار إلى الغير من الباطن أو كلا الحالتين، وهو أما أن يظهر بصورة

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 03 2010
Journal Name
مجلة الاستاذ
أسلوب العطف: دراسة مقارنة بين اللغة العربية والاسبانية
...Show More Authors

أسلوب العطف: دراسة مقارنة بين اللغة العربية والاسبانية

Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Educational Thought of Ibn Sahnun and al-Kabasi: comparative study
...Show More Authors

This study aims to illustrate and compare the perspectives of Ibn Sahnun and    al-Kabasi about educational system. To this end, the researcher adopted the inductive-analytical approach to analyze their educational perspectives. The study included two chapters: one to give an overview of the life of Ibn Sahnun and al-Kabasi and the other to analyze their perspectives. The findings revealed Ibn Sahnun and al-Kabasi confirmed that compliance with the Islamic rules is an essential condition over all aspects. As for Ibn Sahnun pointed out to the important of teaching Quran as a basic reference and guide of Muslim daily-life skills and behaviors. On the other hand, al-Kabasi focused on the creation and religion as two-main aspe

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Analyse des strategies argumentatives : Etude comparee des discours Sarkozy - Hollande
...Show More Authors

    The argumentation find its origins in some conceptions laid by Aristote. A speaker always intends to influence his hearers to change their beliefs. Therefore, this study deals with texts of the political speech of the French presidents Nicolas Sarkozy and François Hollande in the treatment of argumentative strategies.

View Publication Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Financial compensation contracts related to Hajj: دراسة فقهية مقارنة
...Show More Authors

Financial compensation contracts related to Hajj

View Publication Preview PDF
Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Methods of Foreign Trade Payments -Comparative Accounting Study-
...Show More Authors

 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
كلية التربية للبنات
The rights of orphans in the Old Testament and Islam, a Comparative Study
...Show More Authors

Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie

... Show More
Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of the statistical methods used to Forecast the size of the Iraqi GDP for the two sectors (public and private) for the period (2025-2016)
...Show More Authors

Gross domestic product (GDP) is an important measure of the size of the economy's production. Economists use this term to determine the extent of decline and growth in the economies of countries. It is also used to determine the order of countries and compare them to each other. The research aims at describing and analyzing the GDP during the period from 1980 to 2015 and for the public and private sectors and then forecasting GDP in subsequent years until 2025. To achieve this goal, two methods were used: linear and nonlinear regression. The second method in the time series analysis of the Box-Jenkins models and the using of statistical package (Minitab17), (GRETLW32)) to extract the results, and then comparing the two methods, T

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
NEW ENVIRONMENT FOR COMMUNICATION OR ECHO MEDIA THROUGH : “Citizen Journalism”
...Show More Authors

Since the beginning of this century, a new communication map has been formed that foretells to get mankind to enter into a media environment in which the media is mixed with communication, which is technically and even intellectually known as integration.

This environment and its features are no different from the environment in its natural physical incision. If the level and temperature in the physical nature is a specific issue in the natural ecological balance, the level of freedoms, especially the transfer of information and views and circulation in society is also a determinant in the extent of media balance in the world on the one hand and in each country on the other.

There is also a special environment for nature,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Synthesis and Antimicrobial Schreening of New 4,5,6,7-Tatra Hydro Benzo Thiophene Derivatives
...Show More Authors

A group of derivatives for compounds 2-Amino-3-carboxy-4,5,6,7-tetra hydrobenz -othiophene bearing different heterocyclic moieties such as Schiff bases. B-Lactum, 4-thiazolidinone.1,3-oxazepan. The newly synthesized derivatives have been supported by spectral data FT-IR, H1-NMR. All the synthesized compounds were screened for their antimicrobial activities against gram-positive and gram-negative bacteria as reference.

View Publication Preview PDF
Scopus (3)
Scopus Crossref