The emergence of one-person company as a necessary to cope with the needs of the market and the result of economic development and trade activities and the need for the market for the emergence of many companies and increase the opportunity to work and eliminate unemployment. One person is a turning point because it will encourage many owners of economic activities to establish these companies properly legally, which has an impact on improving the economy in the indicators of global competitiveness and in order to reduce the sham companies, and the development of business Irrigation and investment activities practiced by the various companies have emerged the need for this company, has been e-commerce and its role in small and medium-siz

Criminal prescription is a legal idea that we find its applications in most laws, It means that a period of time has passed since the occurrence of the crime, which is called the prescription of the criminal case or the crime, or the lapse of a period of time since the issuance of a final judgment in the criminal case, and it is called the prescription of the penalty, the lapse of the prescribed period will result in the expiry of the criminal case in the first case, and the lapse of the penalty imposed in the second case. This system has been found since ancient times in the legislation of countries with their various legal and political systems because of its practical considerations, the most important of which is achieving legal stab

Competencies topic in general , and Administrative competencies in specific, are considered as important subject in the contemporary administrative literature in all countries as well as in public and privet Organizations. For this reason, we have need to study those competencies in many Iraqi Organizations.

Two Organizations wer chosen for this research one of them is the Institution of taxation, and the other is the General company of Electric the data and information related to the research have been collected by desined questioner which has been given to a sample of (50) persions divided eqully between the two maintioned organizations.

The results of the study had differences

    The Constitution of the Republic of Iraq for the year 2005, in force and following most of the previous Iraqi constitutions and the constitutions of the Arab countries, states that Arabic is the official language of the state.  Recognition of the great and lofty status of it, it is the language sanctified by the Creator (Almighty), by choosing a language not written by Heaven and the dominant of them all (the Holy Quran).  In addition, it is also the endowment of lingual to the seal of his prophets and the leader of his messengers, the greatest Prophet Muhammad bin Abdullah (peace be upon him).  Moreover, this is what questioned the study of the rules of this constitutional demarcation of the Arabic lang

The principal concern of this study is Disjunct and Conjunct adverbials in the
English language. The study sets out to explore and clarify the types, nature and
structure of disjuncts and conjuncts. It also aims at testing student's performance to
evaluate the use and usage of the disjuncts and conjuncts in their written performance.
Two tests, accordingly, were given to some fifty students of at the Dept. of English, at
the college of languages (third and fourth stages) in the University of Sulaimani. The
hypothesis that the study was based on are those students use disjuncts and conjuncts
hardly enough in their writings and when doing so, they generally tend to stick only to
the most commonly used and familiar o

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

Developments in self-driving car technology have already begun to disrupt car manufacturing and insurance considerations. Likewise, new questions have arisen, especially if we know that their damage may be technical, so the technological error may also need to be considered with driver error, so these phenomena began to spark ideas. New information about who bears the risk, how insurance takes place, and the extent to which personal data is compromised when viewed by insurance companies.

The Criminal Order System is a special procedural system that represents a form of (a non-pleading convention), which is intended to confront a particular type of crime in order to put an end to the expiry of the lawsuit resulting from it in a simple and easy manner that does not observe the rules prescribed for ordinary trials. The basic idea in the system of criminal orders is that the case papers in simple crimes contain enough evidence to decide on them without the need to proceed in the normal way of pleading, confronting and hearing witnesses ... etc.

Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg

The reasonable division of the constituencies will lead to the stability of the political system. As long as the citizen will vote and will have an impact on the electoral process, his vote should be equal to the votes of the voters in the other constituencies. And the basic guarantee of the application of justice in all the joints of the process of division by virtue of the generality and the ability to develop and appropriate for any time and place to be applied in it, and the principle of division is a reasonable general principle with a broad concept under which many applications that differ from d According to him, another philosophy adopted by that State and the nature of the legal organization, and the degree of political awarenes