This study aimed to identify the extent of the constitutionality of proving the crime of graft regarding transferring the burden of proof to the accused and its violation of the presumption of innocence. The presumption of innocence, unlike the Kuwaiti legislator, who did not shift the burden of proof in the crimes of illegitimate gain, and that the proof of the crimes of illegitimate gain according to the Palestinian and Jordanian legislators are linked to two forms: actual exploitation and judgmental or presumed exploitation, while the Kuwaiti legislator has limited proof of illegitimate gain crimes in the form of The study recommended a set of recommendations for an amendment to the text of Article 3 of Decree Law No. 37 of 2018 regar

he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

The study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha

The majority of constitutions stipulate and regulate public rights and freedoms in them, including the right to strike as one of the means of expressing an opinion, which public officials or workers resort to in the labor law in order to improve their working conditions and achieve legitimate professional demands while continuing the work of the public facility, However, his capacity as a public servant imposes some restrictions on him in his exercise of political freedoms, including the right to strike because it intersects with the principle of the continuation of the regular and steady functioning of public utilities, which governs the work of public utilities in satisfying the public needs of individuals. The Iraqi legislator permitt

The obligation in accordance with the provisions of the Iraqi Civil Code to meet the obligation to meet the charge for the acting renewal in loyalty, clearing, union of disclaimer, acquittal, impossibility of implementation and statute of limitations. However, the subject of our study will focus on one of these reasons, which is exoneration, but we will not deal with the provisions of acquittal in general, as we chose the nature of the acquittal as the target of this study because it provoked a doctrinal debate among Islamic doctrines, as this study lacked to examine the nature of the acquittal by comparing Islamic jurisprudence with civil laws.

The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

The Catering contract is considered as a type of hospitality contracts in the English common law of customary origins. Which is unwritten and based upon judicial precedents of the English courts. It is a complex contract of mixed nature، Is Regarded as a contract for the sale of meals of food and drink،, and is considered as a contract for supply of services concerning the preparation of food and drink، for providing them to the customer، as well as being a bailment contract. It is worth-bearing in mind that this contract is subject to the rules of three important English legislations: The Sale of Goods Act 1979، The Supply of Goods and Services 1982، The Consumer Protection Act 1987، and The Consumer Rights Act 2015. It is also w

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

The aim of this research is to identify the role of strategic agility achieving organizational excellence in one of the formations of the Ministry of Municipalities (Dhi Qar Sewage Directorate), as important service organizations that have a key role in serving and developing the society which faced many administrative challenges and issues and as a result of the changes in the environment is continuing and accelerating, so the adoption of modern administrative concepts such as strategic Agility and knowledge of their role in achieving organizational excellence can help them in facing these changes and achieve what they aspire to. In order to achieve research objectives, two main hypotheses have been formulated. The first hypothe