The amicus curiae is one of the judicial procedures adopted in many judicial and legal systems around the world, under which a person who is not a party to the case, and without having a personal and direct interest in it, intervenes to draw the court’s attention to many factual and legal aspects

The Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

The study consisted in the development and use of a practical method to detect and
monitor, analyze and produce maps of changes in land use and land cover in the district of
Mahmudiya in Baghdad during the period 1990-2007 using the applications of remote sensing
techniques and with the assisstant of geographic information systems (GIS),as a valuable
contribution to land degradation studies.
This study is based maiuly on the processing on two subsets of landsat5 TM images picked up
in August 1990 and 2007 respectively in order to facilitate comparision and were thengeometrically and radiometrcally calibrated ,to used for digital classification purposes using
maximum liklihoods classification or six spectral bands of

The refugees' issue is the essence of the Palestinian cause as a political, legal and humanitarian one that afflicts every Palestinian, and its repercussions are inherited through generations, because of the suffering, displacement, misery and deprivation that the refugees still suffer. The State of Israel pay a lot of effort to prevent the Palestinians from this right, and is responsible for their plight and displacement because of the racist laws imposed and enacted by it, in addition to the bias of the United States of America alongside Israel in light of the weakness of the international community and the politics of the one pole. This requires the search for alternatives and solutions to enable the Palestinian refugees to exercise t

Background: The 2006-2007 Iraqi Mental Health survey (IMHS) reported surprisingly low prevalence of alcohol and drug abuse in the Iraqi population. Since then anecdotal and clinical reports have suggested that abuse of alcohol and drugs in Iraq has increased. To investigate this possibility, we conducted a survey of drug and drug abuse at youth centers in Baghdad.
Objective: To investigate this possibility, we conducted a survey of drug and drug abuse at youth centers in Baghdad.
Patients and methods: A total of 2678 persons were included in this survey with male to female ratio of 3.8:1. They were randomly selected from youth centers located in different sectors in Baghdad (Sader city, Al-Rusafa side and Al-Karkh side). Composite

This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

The problem of this research lies in the fact that there is a lack of accurate scientific perceptions about the size of the use of Iraqi women’s social networking sites and the motives behind this use and the expectations generated by them.
The goals of the research are as follows:
1- Determine the extent of Iraqi women’s use of social networking sites (Facebook, YouTube, twitter, and Instagram).
2- Investigative the motives behind the use of social networking sites by Iraqi women.
3- Detecting the repercussions of Iraqi women’s use of social networking sites (Facebook, you tube, twitter, and Instagram).
The research is classified as a descriptive one. The researchers use the survey methodology. The research commu

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