The phenomenon of black money laundering (money laundering) receives wide and great attention from researchers of all their intellectual orientations, legal or economists, as this process acquires great importance in light of commercial developments and electronic transactions, Especially after the opening of Iraq to the outside world after 2003, and there are many factors that encourage the process of money laundering, including the large number of crimes, the prevalence of financial and administrative corruption, and the weakness of legal procedures to combat it, as the phenomenon of black money laundering is considered a criminal case that affects developed and developing countries. Because it impedes the tracking and seizure of funds

Air pollution is one of the important problems facing Iraq. Air pollution is the result of uncontrolled emissions from factories, car exhaust electric generators, and oil refineries and often reaches unacceptable limits by international standards. These pollutants can greatly affect human health and regular population activities. For this reason, there is an urgent need for effective devices to monitor the molecular concentration of air pollutants in cities and urban areas. In this research, an optical system has been built consisting of aHelium-Neonlaser,5mWand at 632.8 nm, a glass cell with a defined size, and a power meter(Gentec-E-model: uno) where a scattering of the laser beam occurs due to air pollution. Two pollutants were examin

Background: Laparoscopic sleeve gastrectomy has gained more popularity as an independent bariatric procedure because laparoscopic sleeve gastrectomy was reported to be an effective, safe, and time-savingprocedure, leading to adequate weight loss for morbidly obese patients and becoming one of the most common procedures performed for the treatment of morbidly obese patients in the last few years until now.
Objectives: The aim of this study is to compare two different techniques of the reinforcement of staple line during LSG in the reduction of major complications (bleeding and leak).
Patients and methods: prospective randomized study of a consecutive series of 126 patients that underwent LSG between April 20

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

           The state's finances consist of a set of rights that have a material value. Since the debtor's failure to pay is conceivable, it is reasonable to assume that the State is in constant need of funds to manage its various activities. The state, but what distinguishes it from others in this case is its ability to fulfill the will of the individual without the need to resort to the judiciary to collect the debt.

First of all, The annulment raises scientific and practical problems that reflect its peculiarity, as it relates to how the judge faces the dispute in a case in which reconciliation between the litigants took place, and what can be attributed to the judge’s judgment in this regard, whether that estimate is related to the factual elements in the case or the objective elements and their approach With the circumstances surrounding the dispute, and considering the possibility of applying the provisions of annulment established in the general rules, which is not easy in all cases due to the special nature of annulment in the conciliation contract, it is necessary to clarify the role that the judge plays, and his use of his legal tools that

In order to achieve optimal plant growth and production, essential nutrients must be readily available in adequate quantities and in a balanced proportion to give a good yield, especially broccoli which has health benefits that may not be found in many other plants. For this purpose, this experiment was carried out during the seasons 2019/2020 in the botanical garden of the Department of Biology, College of Science for Women, University of Baghdad, to study the effects of nitrogen and sulphur and their interaction on eight parameters reflecting the overall traits of vegetative growth, yield, and chlorophyll content of broccoli Brassica oleracea L. (var. italic JASSMINE F1 Hybrid). A factorial design with three replicates was use

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

Acquisition provisions in Islamic jurisprudence

General companies are one of the methods that help managing general economic services. Countries have taken a step into this type of management because of the criticism-related to the different styles of managements. Criticism have been directed specifically at the direct type of management to such general economic services. Most of the Iraqi economic general services are being ran by this type of style; general type.

What has been agreed upon, whether in France, Egypt or Iraq has been that such establishments of general companies have to take place either by legislating a special order that states constructing a general company by the legislator or according to the law by authorizing law by the legislator to one of the local per