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أحكام الامتناع عن الفعل في المسؤولية عن الفعل الشخصي
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تترتب مسؤولية فاعل الضرر عن خطأه اذا الحق المخطيء ضررا بالغير، وهو امر لاخلاف عليه فقها وقانونا، وهو ما يعر ف بـ (الخطا الايجابي). فمتى وقع الضرر قامت مسؤولية المخطيء. ولا فرق هنا بين ناقص الاهلية او عديمها أو كاملها، فكل من الحق ضررا بالغير تحمل فاعل الضرر المسؤولية عن فعله. ولكن الامر ليس سيان بالنسبة للخطا السلبي، فهل تطبق قواعد الخطا الايجابي في حالة ارتكاب الضرر نتيجة لخطأ سلبي؟. بمعنى آخر هل يتحمل فاعل الضرر المسؤزولية عن الخطا السلبي؟ وهنا تندرج صورة من صور الخطا السلبي او وهي (الامتناع عن الفعل)، وهو الحالة التي يلتزم فيها الفرد بعدم القيام بعمل في الوقت الذي يفرض عليه القانون احيانا القيام بعمل. أو يفرض عليه الواجب القيام بعمل معين. أشكالية البحث: وهنا تثور أشكالية تتلخص في ما ياتي:

 1– ما هو الحكم القانوني في حالة امتناع الفرد عن القيام بعمل مفروضا عليه بحكم القانون او بحكم الواجب القانوني العام؟

2– هل يتساوى اثر الامتناع عن الفعل الذي يفرضه الواجب القانوني العام، مع الاثر الذي تفرضه النصوص القانونية الخاصة؟

3– هل يتساوى الحكم على الممتنع ناقص الاهلية، والممتنع كامل الاهلية؟

4– ماهو الحكم اذا كان الممتنع ناقص الاهلية، بمعنى ان يكون الضرر ترتب على امتناع شخصا ما عديم الاهلية؟ 5– وأخيرا ما هو موقف الفقه الاسلامي من هذه المسألة بالذات، وما هي اراء الفقهاء في الموضوع. هذه الاشكاليات جميعها سوف نجيب عنها في هذا البحث ان شاء الله تعالى.

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
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This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of credit policies in agricultural development: The activity of co-operative agricultural bank as a case study
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The objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية الإفصاح عن المعلومات المتعلقة بتدريب وتطوير العاملين وأثره في قرارات الاستثمار
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يكتسب موضوع تدريب وتطوير العاملين أهمية بالغة في الظروف الاقتصادية الحالية التي تسودها مفاهيم وتوجهات جديدة كعولمة الاقتصاد ورأس المال المعرفي والفكري، وحيث صارت المعارف والمهارات والقابليات التي يمتلكها العاملون محركاً أساسياً باتجاه النجاح، وعنصراً مهماً في زيادة فاعلية منشأة الأعمال، وإدامة وجودها واستمرارها.

إن العاملين المدربين بشكل جيد على عمليات المنشأة وطبيعة المواد التي تستخدمها وإنتاجه

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Value of Muscle Thickness of Lower Limbs in Detection of Diabetic Peripheral Neuropathy
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Background: Neuropathy stands out as the highest-prevalence diabetes-related complication, impacting no less than 50% of individuals with diabetes throughout their lifespan. As The most common reason for disability due to walking difficulties, foot ulcerations, and limb loss, DPN is worthy of study, and early diagnosis of DPN signs is required.

Objectives: This study aims to aid in the identification of diabetic peripheral neuropathy (DPN) by determining the muscle thickness of the lower extremities in patients with DPN.

Patients and Methods: The study included 24 subjects with diabetic peripheral neuropathy (DPN) and 25 individuals as a co

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Governance Mechanisms on the Accounting Disclosure of the Sustainable Development of Iraqi Economic Units
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The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
כאבי הילדות ברומן האוטוביוגרפי (סיפור על אהבה וחושך )של עמוס עוז
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תקציר

הילדות נחשבה השלב חשוב בתולדות האדם, וגם המשפיע ביותר בהיווצרות של אישיותו, משום שבו תתהווה את הליבה של ציוני דרך אישיותו של האדם, ויתגבש בו את ציוני דרכו ותכונותו שלו, וגם תשרטט את הבסיס העיקרי של מה יהיה האדם בעתיד. היות והילדות נשארה היא והשלכותיה בקרבו של האדם, עם זכרונותיה היפות והעצובים כאחד, במחקר זה עסקנו בילדותו של הסופר עמוס עוז כסיסמה לפענוח לדמותו, ולספרותו, כמו כן לכאבים שהעברו

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Publication Date
Wed Feb 22 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF ENTEROTOXINS OF Staphylococcus aureus IN MILK AND LOCOLLY SOFT CHEESES IN BAGHDAD CITY: DETECTION OF ENTEROTOXINS OF Staphylococcus aureus IN MILK AND LOCOLLY SOFT CHEESES IN BAGHDAD CITY
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This study aimed to detect of contamination of milk and local soft cheese with Staphylococcus aureus and their enterotoxins with attempt to detect the enterotoxin genes in some isolates of this bacteria. A total of 120 samples, 76 of raw milk and 44 of soft cheese were collected from different markets of Baghdad city. Enterotoxins in these samples were detected by VIDAS Set 2 system and it was found that enterotoxin A is present in a rate of 44.74% in milk samples and in a rate 54.50% in cheese samples. While other enterotoxins B, C, D, E were not found in any rate in any samples.
Through the study 60 isolates obtained from milk and cheeses were identified as Staphylococcus aureus by cultural, morphological and biochemical test by u

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Publication Date
Thu Apr 07 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF MICROBIAL CONTAMINATION IN SOME TYPES OF FLOUR THAT AVAILABLE IN LOCAL MARKETS USING BACTRAC DEVICE 3400: DETECTION OF MICROBIAL CONTAMINATION IN SOME TYPES OF FLOUR THAT AVAILABLE IN LOCAL MARKETS USING BACTRAC DEVICE 3400
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A microbial study conducted for a number of flour samples (30 samples) Uses in the bakery ovens in various areas of the city of Baghdad, by used the conventional methods used in laboratories in microbial tests and compared with the modern techniqueby usedof BacTrac Device 3400 equipped from SY-LAB Impedance analysersAustrian company.The results of two ways showed (The conventional way and BacTrac Device test)that the total counts of aerobic bacteria, coliform bacteria, StaphylococcusSpp. bacteria, Bacillus cereus bacteria and yeasts and molds,Most of them were within the permissible borders in the Iraqi standard for grain and its products With free samples from SalmonellaSpp. bacteria, and that the screening by BacTrac device are shorten

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
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Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
H1N1 Influenza epidemic in children in Baghdad… a hospital based study.
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Background: A confirmed case of influenza A (H1N1) virus infection is defined as a person with an influenza-like illness with laboratory confirmed influenza A (H1N1) virus infection by real-time RT-PCR or viral culture.
Objectives: To identify demographic and clinical predictors, and outcome of proved cases of H1N1 influenza epidemic in children.
Patients and methods: This study was conducted in Children Welfare Teaching Hospital/ Medical City/ Baghdad on 67 hospitalized patients aged 1 month to 18 years with signs and symptoms suggestive of influenza during the period of outbreak of pandemic influenza A (H1N1) from 1st of October 2009 to 1st of January 2010. Demographic aspect, clinical coarse, labora

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