In order to facilitate the accounting procedure and accelerate its achievement, commercial banks used to follow reversing entry style in agent’s account opened with them, to settle its debits caused by non-payment of the discounted commercial paper value. The question was raised about: the legal importance to such method for settling the discounting bank debits, particularly when the bank account of the discounted side was debtor and not creditor, as the case of discounted party under bankruptcy.

It is noted that the Jordanian trade legislations is totally silent in this regard, as well as the  other trade legislations which are frankly considering the reversing entry as an organizer for deleting the trust entry which was

The concession rights established for the public treasury are returned to the debtor’s funds, whether they are real estate or movables, and they may be returned to a specific amount of these funds, in accordance with the relevant laws. The legislator in the United Arab Emirates, according to the general rules, did not stipulate that this right be registered with the competent real estate registration department. This may lead to the sale of the property securing the concession right of the public treasury without the knowledge of the competent department of the treasury department to claim this right.

In selling by judicial public auction, the legislator requires certain procedures through which the real estate is purged of acc

Research Summary :

         Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli

In this research, we discussed the following: (The impact of Iraq's accession to the Convention on Freedom of Association and Protection of the Right to Organize in the reform of the legislative regime of trade union freedoms). This agreement contains a number of basic principles and rights of freedoms and trade union rights: Workers and employers enjoy full freedom to form their unions to protect and promote their interests Without distinction or discrimination between workers. She pointed out that the main impact of Iraq's ratification of this agreement is to review and reform its labor legislation in accordance with the international standards contained in the Convention on Freedom of Association.

The first topic included the

Despite the principle of separation of powers brought by the French Revolution, which entrusted the task of drafting legislation and its amendment to the legislative authority and the task of settling disputes and settling them in the judiciary. However, since that date, the French judiciary has played a major role in the development of French civil law (In spite of all the economic and social developments that have taken place in French society throughout these years) since its promulgation until February of 2016, the date of the Legislative Decree No. 131 of the year 2016 A modification is the largest in the history of the French Civil Code (which was the judicial precedents in which a significant impact), was assisted by the French ju

Despite the principle of separation of powers brought by the French Revolution, which entrusted the task of drafting legislation and its amendment to the legislative authority and the task of settling disputes and settling them in the judiciary. However, since that date, the French judiciary has played a major role in the development of French civil law (In spite of all the economic and social developments that have taken place in French society throughout these years) since its promulgation until February of 2016, the date of the Legislative Decree No. 131 of the year 2016 A modification is the largest in the history of the French Civil Code (which was the judicial precedents in which a significant impact), was assisted by the French judic

English law, unlike many Anglo-Saxon laws, has adopted the doctrine of economic duress delayed. Under this doctrine, the contractor who has entered into a contract as a result of an unlawful pressure that threatens his financial or commercial interests may rescind the contract on the grounds that the contract was concluded under economic duress which make the contact voidable. More than forty years have passed since the adoption the economic duress doctrine in English law, however, there are still some issues remain controversial. Is the Lawful Act duress economic duress?

Iraqi Civil Law did not explicitly regulate the doctrine of economic duress. However, the Iraqi authors when explain the rules of duress under this law indicate

This is a theatrical overview of the organizational approach regarding the definition of functions of criminal law and the nature of the criminal justice system. The research assumption is the following (organizational approach is the most important and effective instrument to achieve the goal of scientific-oriented law.

The law should be defined by the terms of science, not by the terms of politics and relatively social norms. Through legally organized law social needs can be satisfied at the right time, and legislative intervention becomes more functional.

International bankruptcy is a legal system for those who take trade as a craft and stop performing their obligations of an international character as a result of a defect in their financial position. Legislative jurisdiction in cases of international bankruptcy is one of the most important topics of international bankruptcy by researching the position of national and comparative legislation by determining the applicable law such as the law of the court that hears the dispute or the law to which the attribution rule refers. 

The basis of legal clarity is contrary to the idea of natural justice, it is fair and fair that the law is clear and easy to understand, and this principle is today one of the most important elements of legal certainty through which the legislation is sought and the individuals are assured of their rights and subject to the obligations incumbent upon them , Clarity is achieved by paying attention to the issue of legal drafting and assigning it to specialists, with the aim of achieving the application of the rule of law and good governance and enacting well-developed and sophisticated legislation, in harmony with the Constitution  and not  in contradiction  with other laws , and  a concept  in the general public a