يعد حق الملكية من ابرز واهم الحقوق الجوهرية التي يتمتع بها الفرد سواء كان الوطني ام الاجنبي فكلاهما لهم ملكيتهم خاصة لا يجوز المساس بها الا لمقتضيات التنمية الاقتصادية للبلد او ما يعرف بالمنفعة العامة ، ولم يحدد المشرع العراقي المقصود بنزع الاستثمارات الاجنبية ، لهذا فقد تبينت بيان مفهومها بعضا من الاتفاقيات الدولية الثنائية (BITS) كما تولت تحديد شروطها وطرقها ، حيث يتم نزع ممتلكات الاجانب المستثمرين بطريقة م

Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

1. Definition of the concept of justice for settlements taxation.
2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

يُعد حق الملكية واحدً من اهم الحقوق الاساسية التي يتمتع بها الافراد والتي نصت معظم الدساتير والقوانين الوطنية فضلا عن المواثيق الدولية على ضرورة احترامها وعدم المساس بها إلا لمقتضيات التنمية الاقتصادية والاجتماعية للبلاد (او ما يعرف بالمنفعة العامة) ونظير تعويض عادل. فما المقصود بالتعويض العادل؟ وما هي مبررات الحكم به؟ وما هي عناصره وصوره؟ هذه الاسئلة وغيرها هي ما سنحاول الاجابة عنه في هذا البحث. وقد توصلنا

       The right of the owner of the floor or apartment over his detached unit is a full ownership right, which simplifies to its owner the powers of use, exploitation and disposal, provided that the owner’s powers in the system of ownership of floors and apartments, as well as their adherence to the general restrictions of ownership, remain also restricted by agreement restrictions, the source of which is title deeds And the building bylaws, which are drawn up by the Building Owners Association.

Abstract:

The six Arab Gulf states (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) play a vital role, especially with its geographical location and natural  resources (oil and gas) as well as other cultural and civilizational elements, in achieving  global economic balance and more specifically global energy security, naturally  because of  these countries have a comparative advantage in the field of fossil energy (oil and gas), thus this sector becomes more attractive for local and international investments alike. Being  the energy sector a leader sector in the economic development process, and the basic factor to achieve savings and financial surpluses in thes

The latest open commercial markets among countries, shift of capitals, and rise of mass economic, large international organizations, and international contracts leaded to a great increase of competition among countries for attracting capital for investments, specially among under developing countries which had bad economic situation, and which thinks that investment is the best solution to solve their old economic problems.

Developing small, and medium establishments in all economic sectors became the main economic force and natural resources for the development and growth of under developing countries. Small and medium establishments became the majority of any country establishments, and the past international experience shows t

نزع السلاح بعد انتهاء الحرب الباردة " دراسة نقدية"

The research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr

The unbalanced distribution of investments in the economic fields of the 1950s had a negative impact on the overall economic life of the country in that period and subsequent periods. Since the 1960s, the planning agencies have tried to reduce the negative impact of imbalance in regional development and the emergence of disparities in development between the regions of the country and to identify disparities in levels of spatial development. At the planning level, there have been many studies and mathematical and statistical models to analyze variance and clarify its dimensions and to measure the degree of developmental disparity between Regions and means of narrowing this problem and the development of policies and strategies for develo

يلعب الاستثمار في مجال الحقوق الاقتصادية للاعبي كرة القدم (او ما يعرف بملكية الطرف الثالث لحقوق –لاعبي كرة القدم- الاقتصادية) دوراً مهماً في تمويل الاندية الرياضية سواء الراغبة منها في التنافس على البطولات وما يقتضيه ذلك من استقدامها للاعبين محترفين للعب فيها (وما تتطلبه عمليات الاستقدام تلك من رسوم خيالية) او الاحتفاظ بما لديها من لاعبين (والذين يتقاضون أجورا عالية بل وعالية جدا)، او تلك التي تكتفي فقط بالاس