Preferred Language
Articles
/
jols-62
Uniform Code Strategy for Professional Companies in the framework of the Company's Simple Rules - Iraq as a Model

The huge competition in the field of services' provision and the strong motive for survival, continuity and evolution requires the search for effective methods by which the professionals can meet within legal frameworks that achieve effective guarantees in order to provide services to the public that based on the knowledge and efficiency of the company members, such as law firms, engineering and accounting consultants.

The professional may confront with a number of practical difficulties when starting a specific professional activity individually, which would require concerted efforts and teamwork within the framework of an organization known as the professional company.

Thus, the practice of the professional activity in the light of legislation of codified rules contributes to create legal rules that enabling the client to sue a group of persons on base of solidary liability instead of individual liability.

The comparative legislations of the Kingdom of Saudi Arabia, the State of Kuwait and the Kingdom of Morocco payed great attention to the legal system governing these companies and its legal form taking at the time of incorporation,

However, by reviewing the provisions of the simple company of the Iraqi Commercial Companies Law No. 21 of 1997, we found in that law the best model for the regulating such professional companies under the shadow of its legal rules.

Under the Iraqi law, the simple company is considered as one of the companies of persons that based on personal consideration and consists of a small number of partners not less than two partners and does not exceed five partners, in addition to the capital which consists of money and labor, as well as the simple procedures of incorporation represented by ratification of the contract before the notary public. Those provisions are eligible to apply to a uniform system governing professional companies.

The purpose of this research is to invite the UAE Federal legislator to highlight the promulgation of a law that regulates the work of these professional companies, which are widespread on the ground.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect The behavior of workers in the insurance companies in achieving competitive advantage: An Applied research in a sample of the general insurance companies

Service companies always working to increase their competitiveness and efficiency of the survival, growth and development in the present and the future, including insurance companies, so as to increase competition, especially after the emergence of the civil companies dramatically after 2003, has become the goal of recent studies carried out by the organizations is the human capital, because its success and excellence and achievement its objectives depends on the human, and this does not mean that the other components are not important, but also rely on the rights which has increased interest in the search for the way in which they can guide the behaviors and values ​​and their own language in line with the organization's strategy an

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Audre Lorde's Who Said It Was Simple Characterized as a Confessional Mode

The research explores the confessional aspect in Audre Lorde's poem" Who Said It Was Simple ". Lorde depicts her personality under the stress of race, sex and sexuality. She discloses her own bitter experience concerning racism, sexism and sexuality in her poem to revive the retrospective truth of the Afro-Americans' life in the USA. This publicly manifestation of her personality and tribulation throughthe language ofpoetry has been regarded as the hallmark of confessional poetry.

Crossref
View Publication Preview PDF
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent of adopting the dimensions of the Blue Ocean Strategy and its impact in the market share: بحث استطلاعي في شركة الحمراء للتأمين

With the increase in competition between insurance companies in addition to the increasing numbers in the number of insurance companies, whose number decreased to (32) private companies until the end of the year (2020). The blue ocean at the level and its effects on increasing the market share. Therefore, the two researchers tested the hypothesis and the research concluded that there is a relationship A .Also the researcher put some recommendations the most prominent is that the invention is considered one of the successful strategies an d the company has to encourage the employees according to inventive thoughts

View Publication Preview PDF
Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Application of Experimentation in the Iraqi theatre shows "Othello in the Kitchen" As a model: عادل كريم سالم

The researcher tackles the most outstanding conditions of experimentation, the importance of the study lies in being helpful to the workers in the field of theatre in general and directors in particular which the conditions of experimentation that should be taken.The study aims at knowing the experimental basis which the director (Sami Abdulhamid) followed in the realization of this.The researcher tackles in the First inquiry the concept of experimentation and the second tackles the conditions of experimentation.In the methodology of study the researcher analyzed the show of the "Othello in the Kitchen" and comes up to the following: 1. the dhows has cone with the nature of the previous shows experienced the methods that were not familia

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 09 2023
Journal Name
Indian Journal Of Economics And Business
Evaluation of reverse logistics options for international and local companies in Iraq

Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

... Show More
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Simulation of myths in industrial product design "the seven eyes amulet as a model"

The research is to identify the legend of the seven eyes amulet of Babylonian origin and the representations it carried of the link between the Babylonian past and the Islamic present presented in the design works of the promoted products, preserving its impact in the souls as a way to avoid the act of envy, and from this was the research problem that I want to get answers to, which That is (How was the legend of the seven-eyes amulet represented in the design of industrial products?), making its goal to identify how that legend was represented within the design work of marketed industrial products, and in order to reach the answer, the research presented many concepts starting with the legend in its various forms in industrial products.

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Narrative narration in the poetry of Mohammed Abdul Muttalib   (Top poem as a model)

Poets of the age since ancient times to recount the events of their adventures in a fun story style in which the elements of the story of personalities, time and place, and we do not mean this modern art technique (poetic story) as it is now, but was aimed at the pleasures of the other receiving because it is the rule of the quality of literary output, Other times the narrative of events inspired by his broad imagination and this mixing indicates the story's involvement with Arabic poetry to be (poetic story) and this depends entirely on addressing the poet to the recipient, and requires in this narrative to be familiar with the elements of influence and suspense in the other or turned into a monotonous and dull narrative Influential, un

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of KUD Strategy on Acquiring Grammatical Concepts among First Intermediate Students

The research aims to examine the effect of KUD strategy on acquiring the grammatical concepts among intermediate school students. To achieve the research objective, the researcher adopted the null hypothesis in which there is no statistically significant difference at the level (0.05) between the average scores of students of the experimental group who study grammar base on the KUD strategy and the average scores of the control group who study the grammar through the traditional way of acquiring grammatical concepts. In a random manner, the researcher selected the research sample from one of Baghdad’s education schools in al Rusafa / 2, as the total number of students of the two groups reached (67) students. They were divided into (33)

... Show More
View Publication Preview PDF
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Banking liquidity and the possibility of invested it in enhancing the solvency For a number of commercial banks in Iraq

The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

... Show More
Crossref (1)
Crossref
View Publication Preview PDF