The phenomenon of black money laundering (money laundering) receives wide and great attention from researchers of all their intellectual orientations, legal or economists, as this process acquires great importance in light of commercial developments and electronic transactions, Especially after the opening of Iraq to the outside world after 2003, and there are many factors that encourage the process of money laundering, including the large number of crimes, the prevalence of financial and administrative corruption, and the weakness of legal procedures to combat it, as the phenomenon of black money laundering is considered a criminal case that affects developed and developing countries. Because it impedes the tracking and seizure of funds

This paper studies the demonstratives as deictic expressions in Standard Arabic and English by outlining their phonological, syntactic and semantic properties in the two languages. On the basis of the outcome of this outline, a contrastive study of the linguistic properties of this group of deictic expressions in the two languages is conducted next. The aim is to find out what generalizations could be made from the results of this contrastive study.

ان الهدف النهائي لاي عقد بيع هو تعظيم العوائد المشتركة لطرفيه، علما ن هذه العوائد لا تتحقق (في العقود طويلة الاجل) الا في المراحل الاخيرة من العقد. وبالتالي فان هذا الامر يفرض على اطراف عقد البيع ترك بعض عناصره مفتوحة ومنها الثمن، لان اعتماد ثمن ثابت وغير مرن لن يكون ملائما لتلبية رغباتهم عند التعاقد لاسيما مع جهلهم بالمسائل الخارجة عن ارادتهم والتي قد تؤثر على ظروف السوق، كما ان امكانية تعديل الثمن الثابت عن ط

        Assimilation is defined ,by many phoneticians like  Schane ,Roach ,and many others, as a phonological process when there is a change of one sound into another because of  neighboring sounds.This study investigates the  phoneme assimilation as a phonological process in English and Arabic  and it is concerned specifically with the differences and similarities in both languages.   Actually ,this study reflects the different terms which are used  in Arabic to refer to this phenomenon and in this way it  shows whether the term 'assimilation ' can have the same meaning of  'idgham' in Arabic or not . Besides, in Arabic , this phenomenon is discussed from&nb

In bilateral contracts, if one of the contracting parties does not fully perform his obligation the other contracting party may ask the court to rescission the contract in full, but the failure to perform may be limited to part of his obligation, then the following question arises: Can the contract be partially rescission  ? It is noted that there is a great jurisprudential and judicial disagreement on this subject, And we ended up saying ​that it is not permissible for a court to order on partial rescission  without the approval of the creditor, because the judgment of partial rescission  requires to compel the creditor to accept partial payment, which is rejected under Article (392) of the Iraqi Civil law.

Background: Severe forms of Coronavirus disease 2019 (COVID‐19) were found among 6 - 10% of all COVID-19 patients. Acute respiratory distress syndrome ARDS is non-cardiogenic pulmonary edema manifested by the rapid development of shortness of breath, tachypnea, and hypoxemia. Patients’ outcomes after critical care for COVID-19 have not been adequately documented in this low-resource environment, despite advocacy for prevention and response measures in low- and middle-income countries.

Objectives: To highlight the rate of severe illness among COVID-19 patients and its associated factors in Al-Imam Ali Hospital, Baghdad-Iraq 2021.

Patients and Methods: A descriptive cross

The research aims to determine the role of Entrepreneur decision-making in its dimensions in improving the activities of Ambidexterity performance in its dimensions in the researched company. The importance of the research is also evidenced by assisting the oil products distribution company/session in directing the interest of the researched company because it has a prominent role in the Iraqi industrial community for the Entrepreneur decision-making variable that Contributes to building sustainable competitive advantage. This will happen when the company has an Entrepreneur orientation and a good strategic plan is built by the smart leaders in the researched company The researcher adopted the method of the analyti

This research is considered one of the important researches in Maysan Governorate, as it focuses on the construction of helicopter airport project in the oil fields of the Maysan Oil Company, where the oil general companies in Maysan Governorate suffer from the cost of transporting the foreign engineering experts and the governing equipment of sustaining oil industry from Iraq's international airports to oil fields and vice versa. Private international transport companies transport foreign engineering from the oil fields to Iraqi airports and vice versa, and other international security companies take action to provide protection for foreign engineering experts during transportation. Hence, this process is very costly.

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This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

The legislator sought to provide the greatest protection for public funds. The wisdom of this is clear and is one of the necessities of running the public utilities regularly and steadily. The waste of public money and its lack of public facilities impede the provision of its services and the delay of services and hindering access to the public. In Iraq, services are lagging behind and almost a collapse in service.

 Hence, the legislator has created a special protection for the employees because of the importance of the role played by this group as they represent the state with all its institutions and to enable them to perform their duties. To make the acts committed against them in the performance of their duties or to cau