Smoking is one of the biggest pests in societies and is one of the main threats to human health as the problem goes beyond the smoker and the non smoker around it and is transmitted through the air and produces what is known as passive smoking.

Scientific studies and medical research confirm that at least 90% of patients with oral, pharyngeal, laryngeal, and other cancers are among smokers. It is known that the risk of these cancers among smokers increases as the amount of smoking increases. That the incidence of these malignant tumors among smokers rises between 6 to 10 times the incidence in non-smokers, Recent scientific research has proved beyond doubt that tobacco contains precursors, active carcinogens, activated cancer cel

The methods of appealing penal judgments are: it is the permission established for the parties to the case to show the defects of the ruling issued in it, and the request to the competent court to cancel it or amend it in a way that removes from its defects. Penal legislation differed in the possibility of appealing penal judgments; The Iraqi penal legislator has taken a different path in the methods of appealing penal judgments other than the path taken by most comparative penal legislation. After the advent of the Code of Criminal Procedure No. 23 of (1971), and based on the provisions relating to the methods of appeal in the aforementioned law, we find that It is distinguished from the comparative legislation by the following:

          Domestic vilonce comprises a unique privacy regarding indictment and eliminating such a behviour requires a precise standard for the sake of punishing those involved and also requires to be controlled in order not to be mishandled by others. This is imprtant for this behviour  to be included by the lawful model that provides a punishment frame. This has drvied the researcher to start this study with this elements that formulate a criterion for indictment such a behviour. and in the same way the researcher has covered the family  limits that includes the history of the marriage relationship, ending with what has the lawgiver set    of limits and affinity degre

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.

    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

ABSTRACT:

              Interest rates are one of the important aspects that affect the banking business directly, which is characterized by unstable dynamic dynamics, which must be viewed on a daily and continuous basis through the macroeconomic view, which directly affects the bank’s income realized from loans as interest received or interest paid on its deposits as an expense. Hence the earnings per share. The relationship between interest rates and between net income and earnings per share was measured and a correlation was found between them, and then the effect between them was measured using regression equations and they were applied and th

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

       The increasing use of narcotic drugs and psychotropic substances in the recent period and the accompanying increase in the number of addicts recently on these substances obliged the administration to pay attention to this issue to protect the public health from the dangers of drugs and psychotropic substances.                                                                  &nb

   position The problem of the deterioration of public utility services belonging to municipal departments and frequent abuses, located on one of the biggest problems of the Iraqi citizen, the show in the capital Baghdad is more than other provinces, and that was a weakness of state authority secretions and mismanagement that resulted in weakness in the performance of Municipal districts of the provisions legislated legal protection to keep public money.

The researcher reached to the existence of a number of gaps in the municipal legislation, Iraqi legislator was not in a number of successful legislation to preserve the sanctity of the public interest, Some texts have been wasted society's right of reprisal against the

The research represents a contribution to the re-engineering of the conditions of the assignment of the public service and isolation of them due to illness, especially the disease, which was not treated by the law of AIDS to ensure the transfer of the person who enjoys the best physical and psychological health.