The implementation of the rule of hardship brings facilitation requires several conditions that must be observed in order for the provisions to turn from difficulty to ease for the taxpayer, whether those conditions are related to hardship necessitating facilitation or conditions related to the person charged with hardship. Knowing this issue is extremely important, especially with regard to hardships that were not mentioned in terms of control or specification.
Abstract:
The great expansion of teaching skills requires finding ways and methods to help teachers acquire experiences of all kinds. The researcher found in the subject of the teaching skills for teachers in public and private schools a fertile field for conducting a study that enables the measurement of these skills. Thus, the study aims to identify the skills of teaching lessons for teachers, the difference in teaching lesson skills for teachers according to the years of service, the differences in teaching lesson skills for teachers according to the specialized teachers and non-specialized teachers, the differences in teaching lesson skills for teachers according to the public and private school. The
... Show MoreIn this article, a new deterministic primality test for Mersenne primes is presented. It also includes a comparative study between well-known primality tests in order to identify the best test. Moreover, new modifications are suggested in order to eliminate pseudoprimes. The study covers random primes such as Mersenne primes and Proth primes. Finally, these tests are arranged from the best to the worst according to strength, speed, and effectiveness based on the results obtained through programs prepared and operated by Mathematica, and the results are presented through tables and graphs.
The bailment is one of the well-established legal systems of the English common law, and which included the distinguished characteristics of both the law of contract and the law of property. It is worth-mentioning that this legal system has acquired those common features of these two prominent legal systems, which form an important part of the common law. By the judicial precedents made by English courts. And these precedents have adopted two different and divergent attitudes towards the qualification of the legal nature of bailment in English law . Whereas the Iraqi civil law No. (40) of 1951 regulated the legal rules of the bailment, considering it as a real contract, the conclusion of which requires the availability of four basic elem
... Show MoreThere are many harmful acts that occur from drunkards in this case, especially those resulting from car accidents. The world is witnessing dozens or even hundreds of car accidents due to alcohol consumption. These accidents often result in serious injuries that could lead to the death of the drunk driver and those in the car As well as other persons present in the other vehicles with which the incident occurred or pedestrians on the street, as well as damage to private or public property, and if the order of return of the affected persons on the pretext of civil liability (tort) is made as a direct cause of the harmful act, Is entitled Do they like this refer to the liquor seller or their provider as the culprit? Or ar
... Show MoreThe 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
... Show MoreUndue influence is considered as a vitiating factor or defect in English law. It is a dominating influence, with which the ascending party enjoys, and which enables him to exert an illegitimate pressure on the unduly influenced weaker party, in order to induce, or force him, to conclude a contract and enter into a transaction, against his will. It is also worth-bearing in mind that the doctrine of undue influence is an equitable one, originating from the rules of equity, applied by English courts of equity, and by which these courts set aside unconscionable bargains, in which one party is in a position to exploit the weakness of the other. It is also worth-mentioning that this doctrine has been included in the English common law. W
... Show MoreThis research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha
... Show MoreThe economic tortious liability in the English law is based upon economic Torts are considered as a type of the ancient and deep-rooted torts, aiming at breaching the rules of legal and equitable trade competition. and which are included in the customary English law of torts, based upon the judicial precedents decided by English courts. It is worth-bearing in mind that the economic torts are classified into two main types. That is to say, the general economic torts and the misrepresentation economic torts. Whereas the Iraqi legislator left the regulation of the illegal competition to the general rules of the delictual liability in the Iraqi civil law No. (40) of 1951.
The building of the Babylonian theater is considered as one of the distinctive buildings where its foundations have remained steadfast in the face of geographical changes, social's erosion and groundwater that threatened almost all traces of Babylon despite the destruction of the outer structure of the building. The general directorate of antiques performed prospection for those foundations (the ground map), and then the building was completed by new bricks over the original scheme. It became clear when examining the building; its components and foundations, that the building is unique in comparison with the old buildings of the world throughout Iraq. There are similar buildings in other places like Jordan and North Africa such as
The legal basis for the obligation of the innkeeper to ensure the safety of things does not pose any problem, because the comparative legislation was organized by explicit legal texts, but the problem arises with regard to the legal basis of the innkeeper's obligation to ensure the physical safety of the guest, as these legislation lacked explicit provisions about it, and left the organization of the general rules, which Open the door to jurisprudence, where the foundations laid by the jurists, within the scope of civil law, unlike the English legislator, which organized it as a general duty in the landlord law of 1957, and some consumer protection laws implicitly referred to the obligation of the innkeeper To ensure the safety of the bo
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