ينقسم الاتجاه الأساسي الذي يجري مناقشته في هذه الورقة إلى مستويين: الأول يركز على تحديد مضمون العلاقة بين الشفافية والفساد، فضلا عن توضيح الدور الذي يمكن أن تؤديه أخلاقيات الأعمال، لتثار التساؤلات هي: هل أن الشفافية والفساد متغيرين مرتبطين معا؟ وهل تؤثر الشفافية في الفساد؟ وهل أن وجود الشفافية كفيل بإزاحة الفساد، أم نحتاج إلى شيء أخر يدعم عملية الشفافية؟ وإذا تم التحدث عن الشفافية كمصطلح بدون وجود مما

War is one of the phenomena accompanying the human race since ancient times, so we find that the human element has mastered the use manufacture of weapons and worked on their development in order to provide means of protection and prevention from any external aggression by the enemies. The rapid developments on those weapons has led to an increase in their danger, Therefore, we find that the world limits their use production and that’s why many treaties have been concluded to dismantle them and limit their spread, and to preserve the security and stability of countries from the negative damages resulting from non-conventional weapons. From this standpoint, there are many existing international efforts to prevent the spread of non-conve

Considering that migration is moving to live from one place to another, with an intention in the place that was intended for a long time, due to the frequent movement of individuals from one place to another, and due to the different purpose of migration, we find external migration classified into legalized and irregular migration, and the reasons The growth of illegal immigration is due to economic,  social, and psychological motives, and therefore we find that it has multiple effects, both on the country hosting immigrants in terms of economic, security, social and health terms, or on the level of organizing international relations between countries, so countries sought to mitigate this phenomenon and deal with immigrants As stipu

In order to facilitate the accounting procedure and accelerate its achievement, commercial banks used to follow reversing entry style in agent’s account opened with them, to settle its debits caused by non-payment of the discounted commercial paper value. The question was raised about: the legal importance to such method for settling the discounting bank debits, particularly when the bank account of the discounted side was debtor and not creditor, as the case of discounted party under bankruptcy.

It is noted that the Jordanian trade legislations is totally silent in this regard, as well as the  other trade legislations which are frankly considering the reversing entry as an organizer for deleting the trust entry which was

In this paper, we discussed the legal nature of the Central Criminal Court with two demands: the first relates to the legal basis of the Central Criminal Court, and the second is related to the criminal justice system.

          With regard to the first demand, we have highlighted the stage after the change of the political system in Iraq in 2003 and the subsequent assumption of the US Governor for Civil Administration Affairs in the country and the issuance of a number of resolutions, including what we discussed in the first section (the first legislation No. 13 of 2003 ), Which included twenty-three sections, some showing how the Central Court was formed and the most important rules

Contributing companies consist mainly of two categories of shareholders: the majority and the minority. The first category (majority shareholders) means the controlling shareholders of the companies capital and its board of directors and voting at its general assembly meetings without the second category (minority shareholders), especially the acquisitions and risks to the company. We find that the Egyptian legislator has created legal protection for a minority of these risks, by forcing the acquiring party to make a mandatory purchase offer for the remaining shares in the company, at least the highest rate of acquisition of the capital of the company, Nahina on the application of the principles of corporate governance and its importance

The purpose of the state of tax is not only to achieve financial goals but also economic, social and other goals. And if the Iraqi state's orientation today in all its legislative, executive and independent institutions towards maximizing its tax resources, this goal can only be achieved through several legal means in reforming the tax system. This is what we discussed in the research of the six discussions. The first represents the unification of the various tax legislations in one law or two laws. Achieves clarity, certainty, justice and convenience. The second is the unification of the tax appeal bodies in a stable judicial system, the provisions and procedures that work on the consideration of tax deductions of any kind in a way that

الأحكام القانونية للجرف القاري في القانون الدولي

Praise to Allah, Lord of the Worlds. Thank you very much. Blessed. As his face should be majestic and great. His authority, and may peace and blessings be upon our master Muhammad, a perpetual blessing until the Day of Judgment

And upon the God of purity, His righteous companions, and those who follow them in righteousness until the Day of Judgment. But after:-

Anyone who looks into the history of nations, peoples, and the conditions of human beings will see that naturalization as a person’s affiliation to a particular state is something that happened only in recent centuries. In ancient times, a person’s loyalty was to the tribe to which the person belonged, and he was integrated into it and attributed to it, and in

      This study aimed to get a better understanding of molecular epidemiology and genetic variation in the spike glycoprotein as a key viral component involved in viral entrance into host cells and as a potential vaccination target. Three Iraqi SARS-CoV-2 strains were investigated using whole-genome sequencing, with two of them clustering into the 20A (GH) clade, and the remaining strain is clustered in 20E (GV) clade, belonging to the B.1.36.1 and B.1.177.80 lineage, respectively. Whole-genome sequencing of the viral RNA samples revealed nine sporadic nonsynonymous uncommon mutations with freq