The authority of the state to regulate the entry and residence of foreigners to it is characterized by a great deal of freedom, and it is limited only by the rules of international law that impose on states to respect the minimum standard in the treatment of foreigners, in order to achieve the optimum protection of human rights, regardless of the society in which they live, without consideration. Regarding his nationality or his country of origin, and whatever that may be, the foreigner has now become one of those addressed by the provisions of the law of the country in which he resides, and he enjoys the rights guaranteed by his human being, without regard to his country and nationality, in oth

Water wealth is one of the most important natural resources in the world, and it has gained the attention of the international and national community alike in view of its great role in achieving water and food security, including the natural resources it contains, both living and non-living, as well as its importance in the field of industry, tourism and transportation, but there are several Obstacles facing this wealth such as climate fluctuations, environmental pollution, the use of traditional methods of irrigation, the policies of neighboring countries and the continuous increase in the population .. etc. ,which requires the possession of the competent administrative authorities to organize and protect this wealth, preventive and cur

Jurisdictional conflict is legally concerned with the dispute between two judicial bodies concerning the consideration of a specific subject, such as the dispute between the ordinary judiciary and the administrative judiciary in the countries that adopt the dual justice system. The dispute also takes place between two courts that have a single judicial system، Among them, there may also be a conflict in the countries that adopt the federal systemو، which is a manifestation of the bilateral judicial system, which is one of the most important reasons for conflict of jurisdiction in the federal states. It is known that Iraq has become a double jurisdiction by the issuance of Law No. (106) 1989 Second Amendment to the law of the State Cou

Tourism facilities represent one of  the forms of public facilities, especially that tourism is of great importance to most of the peoples of the world and is an essential tributary to the economy and the provision  of foreign currency to any country, and since the development in this field does not depend on tourism resources or tourist attractions only, but rather on how to manage them and the procedures that are practiced by the competent authorities in the management of tourist facilities are of great importance, as they bear the administrative character on the one hand and on disciplinary nature on the other hand, which was indicated during the research.

The administrative authority (the administration) exercises its activity or work through two forms of business. This administrative act in which the intention of the administrative authority (the administration) is to have a specific legal effect. The risk, and whether the administration is restricted or discretionary in exercising its authority in the licensing area, it must not deviate from the legitimacy framework.

Accordingly, and to be informed of this, we divide our study into three sections, in the first of which we deal with the definition of administrative licenses, and in the second of it we explain the competent authority for administrative licenses in comparative law, and in the third we highlight the authority concer

    It is known that the economic impact of medicines is not negligible as a pillar of national income because of the profits of its industry contribute to industrial development, and the health impact of medicines can not be underestimated or underestimated, as many people already die in various low-lying countries The middle income because of the difficulty in providing them with safe and effective essential medicines or their inability to buy them to be available to enable them to cure and save their lives.

    This requires the development of policies and strategies to save lives by researching the concept of drug security to provide the best possible level of modern health care supported by soun

The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

Each person has his own place in society but he may loss his place by commtting deeds reveal by them dishonest behviours that may lessen his respect and trust by society . Mean that time those deeds connted as crime, so, the criminal lawmaker describes them as crimes violate thehonor. Those crimes were mentioned in the penalty law as for exemplification but not specification, which needs more study for that description from the point of view of ability of the results depend on the description . Specially, those crimes may be committed by anyone. Who exposed to disciplinary punishments follows the imposed punishments which assigned by the law of punishments to protect the honesty of the public job.

The study of civil liability is one of the most important issues of interest in all jurisprudential, judicial and legislative direction, because of the problems and difficulties it requires. the solution requires a focused effort that sets its source, basis, scope, and control with extreme care and accuracy to achieve the right and enable the injured party to obtain fair compensation both with scope of the contractual or tort liability.

In fact, the contract of the maritime agency is what is called the comparative jurisprudence (the contract of the ship's agency) connecting between the terminals of the maritime carrier on the on hand and the maritime agent on the other hand. It is the source of responsibility of each party to the