Exercising the universal jurisdiction requires having in place some national legislations. If the legal principle is generally agreed upon at the international level, this does not prevent nations from passing some internal or local legislations that may enable the national courts to enforce the universal jurisdiction.  Transcending the philosophical and theoretical frameworks of any principle will

      This paper, entitled “The Conditions of Exercising Universal Jurisdiction: A Comparative Study”, tackles the conditions and requirements of exercising universal jurisdiction in both subjective and objective aspects, in the Iraqi penal code and the international laws under comparison.

Economic concentration between undertakings is considered of common transactions in the commercial  environment . So it was not seen as practices that can affect  on the competition, or that it is misused to achieve purposes that are contrary to free and fair competition.

In fact, concentration Transactions may to be  affect on competition, Where Economic concentration has undeniable benefits, so it was not possible to prevent these Transactions. Instead, the laws tended to control concentration and avoid harming it. And  obtain of its benefits.

 This study highlights  on the provisions of economic concentration between undertakings, and detection of the mechanism through which to cont

The textbook is the primary means of creativity and thinking, which has a major role in the development of the readership and mental abilities of the student. It is the basic tool in education in Iraq for the teacher and the student, which cannot be dispensed in any educational program. The current study aimed at the book of the biology of the sixth grade of science in Iraq (comparative study). It was compared to the book of biology for the twelve grade in the Kingdom of Jordan to identify the ratio of similarity and differences between them, in addition, to identify the weaknesses in the Iraq curriculum and developing appropriate solutions and suggestions to address them. The sample was represented with books of biology (six-science cla

Bootstrap is one of an important re-sampling technique which has given the attention of  researches recently. The presence of outliers in the original data set may cause serious problem to the classical bootstrap when the percentage of outliers are higher than the original one. Many methods are proposed to overcome this problem such  Dynamic Robust Bootstrap for LTS (DRBLTS) and Weighted Bootstrap with Probability (WBP). This paper try to show the accuracy of parameters estimation by comparison the results of both methods. The bias , MSE and RMSE are considered. The criterion of the accuracy is based on the RMSE value since the method that provide us RMSE value smaller than other is con

    In this  work , impact strength and the water absorption  ratio of powders of white and brown local chicken eggshell reinforced epoxy with different volume fractions ( 1 , 2 , 3 , 4 and  5 % ) were studied .       The experimental results show that composite filled by ( 1 % Vol . )of white eggshell powder exhibited  maximum  impact  strength and high resistance to tape water , so we choose this volume fraction to use the epoxy composite in coating . Optical microscopic observations are taken to develop a better  understanding of the phenomena taking place in the material system at microscopic level .

The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

 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

The dependency means the existence of a subordinate to whom a dependant is attached and extends his judgment to him, being and nothing, Dependency has elements that must be available to achieve the dependency relationship, which is the existence of dependent and master with a link join the first to the second, and dependency may be between two obligations, between two rights, or between two things, And we suggested the nature of the obligation as a criterion for verifying the existence of dependency , Which requires the subordinate's attachment to the master with a permanent fateful bond so that one of them does not separate from the other, for the existence of the follower is associated with the existence of the master and it does not e

Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

The neutron flux in this paper, which is generated as a result of γ incineration of the radioactive fisssion products isotopes has been evaluated .It is obvious from this paper that the neutron flux value depends on the number of incineration nuclei and the nuclear cross-section of the incinerated isotopes, and the neutron flux is directly dependent on γ-ray flux. The neutron flux increases from 1010to 1017n/s.gm as the irradiation flux increases from 1016to 1020 γ/cm2.s. It is concluded that the γ-incineration technique can be used to produce a switchable neutron source of high flux.