The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a

The legislative authority's approval of a project is not enough, as the state president's approval is crucial. If the president doesn’t approve the project within the period determined by the constitutions, it shall be returned to the parliament for further discussion and voting, Either by an ordinary or strict majority, according to the provisions of the constitutions of the countries. To explain the right of objection, we explained, in the First Topic, the definition and distinction, and we explained, in the Second Topic, the legal nature of the right of objection, its kinds, and its constitutional base. In the Third Topic, we discussed the conditions of the right of objection, its procedures, and its effects. Then, the conclusion th

Negotiations in administrative contracts represent an important preparatory stage in which discussions and discussions between the administrative authority and the party wishing to contract with them will be held on one of the issues related to the contract to be concluded whereby the different views of the parties of the contractual relationship are brought together to exchange or achieve common interests.

The importance  of negotiations in administrative contracts and their significant and effective role in protecting state funds. The inadequacy of Iraqi legislation in the development of an integrated legal framework for this important phase, and the many problems that appear in this stage before the conclusion of the cont

The Administrative agency enjoys certain privileges when issuing disciplinary actions on a public servant. As the only entity conferred with the authority to issue disciplinary action to actualize certain aims, like establishment of, or amendment or repealing of certain legal provisions. Public service is regarded as the most widespread sector due to the employer-employee working relationship between the administrative agency and the public servant. The aim of disciplinary action is to serve deterrent to the employee from committing similar offence in the future and guaranteeing of smooth running of the organization and effective delivery of work. Therefore, the administrative agency must commit to achieving this aim, without being outra

Taxes are   the most important public revenues, especially in the context of state intervention and the transformation of the tax from a mere financial tool only into an economic and social guidance tool. Therefore, all countries are keen to preserve this revenue by creating a clear legal system on tax assignment and collection mechanisms, and controlling cases of tax evasion.

The tax administration applies   several methods to determine the tax base, which differ from one tax to another, and from one tax system to another. The most important of these methods are the tax returns declared by the taxpayers   ,  one of these  methods also  is to determine the tax base directly by the tax

The aim of this research is to identify the guarantees of collecting evidence in the administrative investigation in both the Federal Decree-Law No. (11) of 2008 regarding human resources in the federal government and its amendments, and Ministerial Resolution No.(1) of 2018 regarding the executive regulations of the Human Resources Law in the Federal Government, Compared to the Jordanian Civil Service System No.(9) for the year 2020. In order to find out the guarantees obtained by the employee to whom the job violation is attributed in order to confront the authority of the administration in the event that he is referred to the administrative investigation in the stage of collecting evidence. And to search for the balance between the le

The present work aims to study forward osmosis process using different kinds of draw solutions and membranes. Three types of draw solutions (sodium chloride, sodium formate, and sodium acetate) were used in forward osmosis process to evaluate their effectiveness with respect to water flux and reverse salt flux. Experiments conducted in a laboratory-scale forward osmosis (FO) unit in cross flow flat sheet membrane cell.  Three types of membranes (Thin film composite (TFC), Cellulose acetate (CA), and Cellulose triacetate (CTA)) were used to determine the water flux under osmotic pressure as a driving force. The effect of temperature, draw solution concentration, feed and draw solution flow rate, and membrane types, were studied with

Is no longer a football player looks to sport as a means of entertainment and physical development. But become see as part of The economic and is getting in return for the effort of، Through a contract with a club to organize the activity which is called a contract of professional, This contract is similar to the rest of the contracts in terms of problems and dispute that arise during the implementation or after it ends because of the nature of sports to such disputes and privacy being subject to special rules (regulations, national and international professional) required that subject to judicial bodies private mission confined settle sports disputes these entities and is affiliated unions legal committees and the court of arbitration for

The anatomic characteristics of the leaves of 22 taxa of Stachys L. representing seven of the currently recognized sections distributed in northern Iraq, were examined. The study did not found any variations in the characteristics of the stomata system of the leaves.Therewere variations with a good taxonomic value in other anatomic characteristics.Thevariations in characters of the mesophyll tissue in S.kurdica var.brevidens Bom ex Bhattacharjeewas bifacial but in S.kurdica var.kurdica Boiss. & Hohen.was unifacial .The study also found that the taxa S.benthamiana Bioss., S.lanigera (Bornm.) Rech.f. andS.kotscyi Bioss. with 3 vascular bundles in the middle vein while the taxa S.ballotiformis Vatke., S.megalodonta Hausskn. &Bo

(Social values) are of great importance in the lives of nations and peoples as they are the frame of reference that governs the relations of members of society to each other and regulates their life affairs.

And the Prophet of Islam (may God’s prayers and peace be upon him) has told about a group of (social values) such as: spreading peace, feeding food, being fair in dealing with others, and clarifying what a Muslim should have towards his Muslim brother from the safety of the chest and refraining from harming him with the tongue and hand, and so on. Ethics and behaviors that are directly and closely related to (social values).

The best book that abounds with these (social valu