This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

The owner and possessor may meet in one person, thus who have these property they have its fruit. But in sometimes the owner is different than possessor, this happen in case the original owner succeeds in recovering his property or right. About that the legislations differed on the determination the person who deserves the fruits and whether the possessor is bona fide or mala fide. This paper is focused on the idea of the excluded from the rule of possession of the thing. And the applications of the rule (acquisition by possession) that belong to modern Roman law also the standpoint of Iraqi law.

This research id entitled "The Prohibition of Perfidy in International Humanitarian Law".  International humanitarian law includes some international agreements that aim to regulate hostilities, and the use of tools and means of warfare (The Hague Law), Where there are many international rules that govern the conduct and management of hostilities, there are some provisions that limit the use of certain means and methods during armed conflict, Whether by prohibiting the use of specific methods of fighting, or prohibiting or restricting the use of certain types of weapons, The dedication of these rules to the law of armed conflict comes in implementation of the principle of the law of war, which restricts the authorit

ان انتشار الصراعات بين الاديان والاعراق لايعني فقط الهجمات ضد السكان المدنيين ولكن ايضا في كثير من الحالات، تدمير الاهداف او الممتلكات ذات الخصائص المدنية التي تشكل التراث الثقافي . اعمال التخريب او التدمير الموجهة ضد هذه الممتلكات شائعة لاسيما في مثل هذه النزاعات ، حيث ان مثل هذه الممتلكات عادة ماتعتبر بمثابة رمز للهوية الثقافية وتاريخ للطرف الخصم ، ولكن في نفس الوقت ، تعتبر جزءا من التراث الانساني ،أن وا

The terrorist threat has increased dramatically over the past three decades. After terrorist attacks were carried out in traditional ways and left limited victims and casualties in targeted groups and installations, they were carried out in very precise and sophisticated ways, benefiting from modern technology and losing huge losses, Or property and installations ...

Until recently, terrorist operations were usually aimed at hijacking civilian aircraft, abducting individuals, taking and holding hostages (prominent figures, diplomats and even private individuals), as well as dropping bombs and planting unexploded ordnance, but their dangers now escalated depending on the development of the means used and t

English law defines different types of fraud, and we do not find a counterpart in other legislations, relying on its distinction on the criterion of knowledge of the truth of the information presented, that is, determining the type of fraud depends on the extent of the owner of false evidence that it is not correct at the time of its issuance. These false statements are either issued from Accompanying the owner with his full knowledge of its content and in a way that makes it a presumption that proves his bad intention so that fraud is not innocent, or that it is issued by indiscretion and negligence and without a reasonable and logical basis on which it is based, then fraud is negligently, and finally that this data is issued by its own

إن منظمة شنغهاي للتعاون –(Shanghai Cooperation Organization SCO) هي منظمة دولية إقليمية حكومية فريدة من نوعها أُسست من قبل الصين،

روسيا، كازاخستان، قرغيزستان، طاجيكستان وأوزبكستان بمدينة شنغهاي

الصينية في 51 حزيران 1005 . تتجاوز مساحة الدول الأعضاء للمنظمة حالياً

00 مليون و 581 ألف كيلومترمربع أي ما يساوي ثلاثة أخماس مساحة قارتي

أوروبا وآسيا، ويبلغ عدد سكان الدول الأعضاء فيها نحو نصف تعداد سكان العالم.

لها

Ethnic cleansing is the systematic forcible removal of ethnic and religious groups from a specific area, with the intent of making the area ethnically homogeneous. Direct deportation is accompanied by genocide, rape, and destruction of property, so the crime of ethnic cleansing can be considered a crime against humanity and can be included in the Genocide Convention.

Ethnic extremism is a concept linked to the use of violence and weapons by a strong party against a weaker party. Extremism and fanaticism are often behind such a crime with the aim of obliterating or concealing the oppressed group in a particular geographical area.

Since the law is the tool for implementing the state’s public policies, it is natural that its provisions (or at least some of them) seek to preserve human dignity as the source on which all rights and freedoms are based. One of the examples of humanizing the provisions of the law in France is what is known as the winter truce. What is this truce, what are the justifications for granting it, what is its historical origin, how did the legislative treatment of it develop, what are the similarities and differences between it and other legal periods included in French law, what is the scope of its application, and what are the effects resulting from it. These questions and others are what we will try to answer through this research.

The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached