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البنيان القانوني للسفتجة الالكترونية على ضوء قانون التوقيع الألكتروني والمعاملات الالكترونية العراقي: دراسة مقارنة
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This paper  sheds  some light on the solutions provided for by the Iraqi legislator regarding securities under the provisions of the Law, No. 78 of 2013 (Law of electronic signature and electronic transactions). Secondly, it explores the legal nature of electronic promissory note and to what extent it can be used instead of the classical promissory note as its continuity as a means of the fulfillment of debts and credits specifically for paying  external  debts, and as a means of  competing with other instrument of electronic pay back of debts. Thirdly, it also clarifies whether this electronic promissory note can be an alternative for electronic signature and acceptance of a promissory note. Further, it explains whether the Iraqi legislator has successfully tackled the issue? Finally, it comes up with certain suggestions in this regard in order to insure finding a successful legal solution for the issue in question.

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Legal Sciences
Proposed Legislative solutions to Adopt the Community Service Sentence in the Iraqi Criminal legislation Comparative Study
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The community service in its various forms topped up the alternative short term custodial sentence in some crimes, and experience has shown the success of this alternative in sparing the convicted negative effects of custodial sentences in all social, psychological and even economic aspects and on the other hand addressing the problem of overcrowding prisons. This penalty consists of requiring the convicted person to work certain hours in specific areas and within a certain period determined by the legislator. Through comparative analytical studies between Western and Arab legislation, we found there are such major differences in the ways in which [community service] has been worked out that it is impossible, indeed irresponsible, to tra

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Publication Date
Wed Jul 28 2021
Journal Name
Journal Of Legal Sciences
The Quasi-Contract in the English Law. A Comparative Study with the Unjustly Paid in the Iraqi Civil Law
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Quasi-contract is considered as one of the well-established legal systems of the English Common law of customary origins, which is unwritten and based upon judicial precedents of the English courts. It is worth-bearing in mind that the legal basis of quasi-contract passed into two different stages: in the first stage the English judicature, supported by some juristic opinions regarded it as an implied Contract made by courts to prevent one party from being unjustly enriched at the expense of the other. Whereas in the second stage the English judicature considered it as an independent source of obligation، based upon the law of restitution. and having nothing to do with the law of contract. The Iraqi civil law No. (40) of 1951 regulated

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Publication Date
Thu Mar 21 2019
Journal Name
Journal Of Legal Sciences
The economic tortuous liability in English law. A comparative study with the illegal competition in the Iraqi law
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The economic tortious liability in the English law is based upon economic Torts are considered as a type of the ancient and deep-rooted torts, aiming at breaching the rules of legal and equitable trade competition. and which are included in the customary English law of torts, based upon the judicial precedents decided by English courts. It is worth-bearing in mind that the economic torts are classified into two main types.  That is to say, the general economic torts and the misrepresentation economic torts. Whereas the Iraqi legislator left the regulation of the illegal competition to the general rules of the delictual liability in the Iraqi civil law No. (40) of 1951.

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Publication Date
Thu May 30 2019
Journal Name
Journal Of Legal Sciences
Study of the Civil Forfeiture System According to the United Nations Convention against Corruption
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Civil Forfeiture is a controversial legal process that allows law enforcement authorities to seize assets when there is a suspicion that assets are the proceeds of crime, regardless of the accused’s conviction for crime. This process viewed on the one hand as a strong weapon for targeting criminal assets and means to commit further criminal activity, and on the other hand as a violation of the rights of individuals. Justifications have been introduced to support both sides. This Article examines those justifications, and supports the civil forfeiture system to be applied in Iraq. The Article proposes the core elements that need to be considered in adopting civil forfeiture legislation in Iraq.     &

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
Legal evaluation of the nature of the legislative role of the financial bills proposed by the parliamentary committees in the Iraqi parliament
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The current research aims to identify the legal evaluation of the nature of the legislative role of the financial bills proposed by the parliamentary committees in the Iraqi parliament، where the problem of research in the tasks of the Iraqi parliament is to monitor the work of the executive authority، either individually or collectively، in order to verify the The extent to which the executive authority properly implements the state’s general policies، and conducts a kind of political control over its work. The importance of research lies in the fact that setting supreme controls in society، such as the right to legislation، is the most important aspect of sovereignty in the state. In the modern state، parliamentary councils en

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

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Publication Date
Sat Dec 24 2022
Journal Name
Journal Of Legal Sciences
The Legal Effects of Breaching the Administrative Contract : A Comparative Study
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      The administration concludes two types of civil and administrative contracts, each of which is subject to its own system, and the administrative contract is characterized by a set of exceptional powers towards the contractor in order to compel him to implement his obligations

       And that administrative contracts require a large financial and technical possibility to implement them, especially contracts that focus on strategic projects, including general contracting contracts

      Which is based on the technical competence and merit of the contractor, and accordingly, delay in the implementation of contractual obligations or negligen

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Publication Date
Thu Dec 30 2021
Journal Name
Journal Of Legal Sciences
Violation of the rights of sound record producers (piracy): A Comparative study
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Piracy is one of the most important problems faced by sound record producers, because it is a problem that evolves with the development of time and technology, and although piracy is not a new problem, it has received great attention in recent years, because of the means by which (the Internet) and its size result from it, even In many of the ruler, describing it as (the crime of the electronic age) and she participated in the great harm it causes to all the groups involved in it producing the sound recording, because there are three categories that contribute to the production of the sound recording, which is (the author of the recorded work, the artist who performs the work and the producer who performs an operation Performance recordi

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Contradiction oppositon al ruwia and al fatwa and his impact in different jurists in personal status and transactions and adomment
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المقدمة

 الحمد لله رب العالمين، وأفضل السلام وأتم التسليم على سيدنا محمد، وعلى آله وصحبه، أجمعين، وعلى من تبعهم بإحسان إلى يوم الدين، أما بعد.

 فإن مسألة التعارض بين الرواية، والفتوى، من المسائل المشهورة عند الأصوليين والفقهاء،وهي من مباحث السنة عند الأصوليين، والتي تبنى عليها مسائل متعددة، وهي من أسباب اختلاف الفقهاء، فإذا ما روى أحد الرواة حديثاً معيناً، ثم عمل بخلاف ما روى، فللعل

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير قانون الاستثمار الجديد في سوق العراق للاوراق المالية: دراسة تحليلية
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اصبحت الاسواق المالية في الوقت الحاضر من المتطلبات الأساسية لتحقيق التطور الاقتصادي والمالي وتبرز اهمية السوق المالي في خدمة الاقتصاد الوطني العراق حيث ان سوق العراق للأوراق المالية (بالإنجليزية: ISX‏) هو سوق للأوراق مالية في بغداد وتأسست السوق في

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