يقوم الخطأ المضمر على فكرة مبناها استنتاج الخطأ من وقوع الضرر، منشئاً بذلك قرينة قانونية بسيطة للمدعي (المضرور) تعفيه من اثبات خطأ المدعى عليه (المسؤول)، وهذا الافتراض في الاساس فكرة قضائية وجدت لمساعدة المضرور في الحصول على التعويض في حالة عدم تمكنه من تحديد خطأ المسؤول ، الا انه افتراضٌ قابلٌ لإثبات العكس من خلال نفي اي خطأ صادر عن المدعى عليه ، ويمكن نفيه ايضاً بإثبات انقطاع السببية بين الخطأ المضمر والضرر ، كثبوت وجود قوة قاهرة أو حادث فجائي أو حتى خطأ الغير. وبسبب خصوصية الخطأ فإن الآراء حول التعويض عنه غير مستقرة ومتأرجحة بين القبول والرفض .
The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.
The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.
The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c
... Show MoreThe existence of the tax Coupled with the existence of the power of the political Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq
... Show Moreالاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية
Praise be to Allah, the Lord of the Worlds.
Because it has a prominent role in the life of the Muslim person in particular, and in the stability, security, and safety of society in general, I found it appropriate to participate even a little in solving some of the problems that arise in the nation, and that Adello Badawi in this important issue that concerns everyone without exception And that I show that there are constants in the Koran, from which the scholars of the Ummah derived their evidence on this subject, and that there have been variables have occurred in some Islamic societies, in the issue of blood money that deserves the victim and his family, has allocated talk
Abstract
Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.
Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26th, 2021 to March 22nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e
... Show Moreالمستخلص
يهدف البحث إلى وضع إطار معرفي ومفاهيمي شامل لموضوع البحث, واغناء القارئ والمستفيد بالمعلومات الوافية عنه وتقليص الفجوات المعرفية للمهتمين به وقياس مدى ما هو متوفر وغير متوفر من المتطلبات الأساسية والضرورية لإنشاء صناديق التحوط في البيئة العراقية, وتمثلت صناديق التحوط بالمتغير الرئيس للبحث اما المتغيرات الفرعية فشملت (المتطلبات المالية, المتطلبات البشرية, البيئة التشريعية, الب
... Show MoreThis study analyzes how to make use of the resources in the marshlands of Iraq and how to utilize them, especially after the water returns to these areas and they are revitalized. We take an example of AL- Saheen Marsh and plan an ideal tourist resort there. This example can further expand to include other parts of the marshlands. The resort will utilize the local environment and tourist characteristics as it will have a feel and architectural resemblance to the houses and buildings that are currently built there. In addition the transportation methods will be the same as those used by the locals. Yet the resort will still posses all the facilities required by a modern tourist resort that includes all the services that will make
... Show MoreThe aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha
... Show MoreThe main target of this research is to follow the stages of the emergence of
the idea of republican form of government from its very beginning , yet there
were many elements from different estates thinker , educated , few of heads of
clans . This first opportunity for the mobilization of politically-minded people
with fundamental activity like najei shokat . hussain al-rahal notable poet maruf
al-rasafi those who formed what so called the political elite who believed in
constitutional , democratic parliamentary republic , one of them was al-rahal who
called for a constitutional republic even before the emergence of the
constitutional movement in Iran and ottoman empire (1908).
The holy najaf become cultural cen
The oil sector in Iraq suffered from several difficulties led to the decline and reduction of oil production and the deterioration of refineries and transport pipeline status in addition to the weakness of the technology side and the prevalence of financial and administrative corruption besides the high costs of rehabilitation of the oil sector and also administrative and institutional problems still ongoing.
In spite of Iraq's possession of vast oil wealth allows him to play an important role in the international energy market، he is still under the level. The production of oil doesn'<
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