Some actions do not come from the law, but rather from the moral will of a person, and these actions are necessary for people to do because a person is a moral being whose existence is determined by his relationship with values. And, since ethics is one of the normative sciences that link the end to the means, that is, of a person study is not limited to what is an object, or a current situation, but it should be. Therefore, task of a person is to set conditions that must be met in human will and actions in order to become the subject of legal and ethical rulings. This is because there is a close relationship between law and morality, and despite the absence of a legal rule that obliges individuals to do actions, such as extending a hand

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

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.

     The importance of international treaties reside at the present time in regulating a several issues within the internal scope of the state, and that after it was monopolized by the internal legal system of the latter, besides this the three authorities of the state assume the task of implementing the obligations imposed by international treaties on the states party to them.

      Therefore, we will expose in this study the mechanism used by the Iraqi state in incorporation the international obligations into the Iraqi internal legal system under the successive constitutions from the establishment of the Iraqi state until the issuance of the constitution (2005) in effect, as Iraq fol

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

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.

Piracy on phonograms is now, rightly, the crime of the electronic age. Despite the protection sought by States to provide for such registrations, whether at the level of national legislation or international agreements and conventions, but piracy has been and continues to pose a significant threat to the rights of the producers of those recordings, especially as it is a profitable way for hackers to get a lot of money in a way Illegal, which is contrary to the rules of legitimate competition. Hence, this research highlights the legal protection of producers of phonograms in light of the Iraqi Copyright Protection Act No. (3) of 1971, as amended.

Background: Thyroid ultrasound has been widely used to differentiate benign from malignant nodules; many investigators have tried to point out few ultrasonographic features in order to identify those lesions, which are at a higher risk of malignancy.
Objectives: To evaluate the efficacy of selected conventional ultrasound (US) features of thyroid focal lesions useful for predicting malignancy and establishing indications for fine-needle aspiration cytology (FNAC).
Patients and Methods:Two hundred and four consecutive patients with thyroid nodules who visited the outpatient clinic of the surgical department of Tikrit University teaching hospital for the period from January 2011 to April 2014, and who underwent surgery for clinical s

The current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group

The results of previous scientific studies showed that knowledge is something and application is something else, that's why teachers' preparation programs focused, in the present time, on special standards for knowledge and performance, i.e., who has knowledge is not necessary able to apply it in his life or in his field of work, which led to the existence of a gap between knowledge and application. Based on that, those interested in (teachers' preparation) reconsidered their work evaluation, thus the concept of competency appeared at the end of the sixties of the past century to address the negative in teachers' preparation.
The following contains a number of competency features in teachers' preparation programs:
Teachers' effec