Human organ transport and transplants are a type of medical work and are therefore generally subject to the same rules governing medical work. Ensure that such practices do not deviate from their specific legal framework in such a way as to ensure the preservation of the human body and respect for its dignity.

The Iraqi legislator in the Law of Transplantation and Prevention of Trading in Human Organisms No. (11) of 2016 prohibited the transfer of organ or human tissue from the dead to the living body and stipulated that the transfer of organs from the dead should require the consent of the Deceased before his death under a will or approval He inherited it.

The regulation of transplantation and transplantation of human or

ان ترجمة الافعال التي تصف احداث جارية وقت لحظة التكلم او في حالة استمرارية تفصح عن اختلافًا جذريا بين الإسبانية والعربية بسبب طبيعة الأفعال التي تصف هذه الأحداث، منها تعقيد بعض الصيغ، خاصة باللغة العربية، وعدم التكافؤ النحوي بين اللغتين في الكثير من البنى اللغوية. بهذا المعنى ، نجد أنه في اللغة العربية ، تتم صياغة هذه الظواهر اللغوية عن طريق أفعال تسمى الأفعال الناقصة التي تختلف طبيعتها ووظيفتها داخل الجملة

Abstract:

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im

Despite the great economic and commercial importance given to real estate by virtue of its view of the landscape or public roads, US courts have differed in their position on compensation for damages resulting from blocking that view or vision by public projects. Some courts compensated for such damages, other courts approved such compensation. Hence, this research came to shed light on the extent of the possibility of compensation for blocking the view or vision as a result of public projects, and the research has supported us with many judicial decisions.

The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav

The scope of the world of translation is an area filled with different types of translations, whether translations of scientific, social, political or economic in addition to the other types are endless, but the translation problematic grammatical that may confront us if we proceed to translate any subject are important issues that must Translator whether translators or interpreters that puts it into consideration and attaches great importance to the translation is very clear and without any ambiguity. One of these forms of grammatical task is to translate the relative pronoun (que) from Spanish into Arabic language, which revolves around the subject of this research.

    The relative pron