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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.

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Legal Sciences
mbalance between the executive and legislative branches In the Constitution of the Republic of Iraq for 2005: A comparative study

The most important right parliamentary system features it is based on three key elements must be met in order for this system is characterized by Balbrlmana, and these features lie in cooperation and balance between the executive and legislative branches also lies in the equality between the two branches, and this can not be achieved unless there is a mutual understanding between them, and this understanding can only be achieved if all possessed the power of the media and the influence of pressure is what makes other power stands at a certain point

Therefore constitutional rules came in this system to decide the legislative authority of certain rights exercised in the face of the executive branch and check use effective on its wo

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
A Stochastic Differential Equations Model for the Spread of Coronavirus COVID-19): The Case of Iraq

In this paper, we model the spread of coronavirus (COVID -19) by introducing stochasticity into the deterministic differential equation susceptible  -infected-recovered (SIR model). The stochastic SIR dynamics are expressed using Itô's formula. We then prove that this stochastic SIR has a unique global positive solution I(t).The main aim of this article is to study the spread of coronavirus COVID-19 in Iraq from 13/8/2020 to 13/9/2020. Our results provide a new insight into this issue, showing that the introduction of stochastic noise into the  deterministic model for the spread of COVID-19 can cause the disease to die out, in scenarios where deterministic models predict disease persistence. These results were also clearly ill

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Publication Date
Tue Feb 01 2022
Journal Name
Iraqi Journal Of Science
Elastic electron scattering from 11Li and 12Be exotic nuclei in the framework of the binary cluster model

The ground state densities of unstable neutron-rich 11Li and 12Be exotic nuclei are studied in the framework of the binary cluster model (BCM). The internal densities of the clusters are described by the single particle harmonic oscillator wave functions. The long tail performance is clearly noticed in the calculated neutron and matter density distributions of these nuclei. The structures of the two valence neutrons in 11Li and 12Be are found to be mixed configurations with dominant (1p1/2)2. Elastic electron scattering proton form factors for 11Li and 12Be are studied using the plane wave Born approximation (PWBA). It is found that the major difference between the calculated form factors of unstable nuclei [11Li, 12Be] and those of stab

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Impact of the Strategy of Cooperative Integration of Fragmented Information in the Acquisition of Physical Concepts and Science Processes among Fourth Scientific Students

The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Estimate the distribution parameters for the best rates of rainfall in Iraq

This paper presents a statistical study for a suitable distribution of rainfall in the provinces of Iraq

 Using two types of distributions for the period (2005-2015). The researcher suggested log normal distribution, Mixed exponential distribution of each rovince were tested with the distributions to determine the optimal distribution of rainfall in Iraq. The distribution will be selected on the basis of minimum standards produced some goodness of fit  tests, which are to determine

Akaike (CAIC), Bayesian Akaike (BIC),  Akaike (AIC). It has been applied to distributions to find the right distribution of the data of rainfall in the provinces of Iraq was used (maximu

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Optimal Harvesting Strategy of a Discretization Fractional-Order Biological Model

     Optimal control methods are used to get an optimal policy for harvesting renewable resources. In particular, we investigate a discretization fractional-order biological model, as well as its behavior through its fixed points, is analyzed. We also employ the maximal Pontryagin principle to obtain the optimal solutions. Finally, numerical results confirm our theoretical outcomes.

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
The Tribal Power in Contemporary Iraq: A Sociological Analysis

This is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the relationship between the fiscal policy indicators and the bank stability index in Iraq for the period 2010-2016 using the ARDL model.

The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.

     Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend o

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Publication Date
Sun Dec 01 2019
Journal Name
Al- Mohtaref Journal
Impact of The Use of Electronic Concept Mapping Strategy in Learning and Retaining Some of The Skills of The Ground-Moving Carpet in Women's Artistic Gymnastics

The study aimed to identify the use of the electronic concept maps method in learning some of the skills of the floor exercises in the artistic gymnastics for third graders ,as well as to identify the best group between the two research groups (experimental And the officer to learn and retain some of the skills of the floor exercises in the artistic gymnastics of the research subject , and the experimental method was used and included the sample research on students of the collage of Physical Education and Sports Sciences/University of Baghdad, third grade, and has selected (10) Students for each group of The experimental and controlling groups randomly by lottery and after the completion of the period of implementation of the experiment wh

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting opportunity cost as a tool to increase tax revenue: Applied research in the General Tax Authority - Companies Division

This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

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