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.
Quasi-contract is considered as one of the well-established legal systems of the English Common law of customary origins, which is unwritten and based upon judicial precedents of the English courts. It is worth-bearing in mind that the legal basis of quasi-contract passed into two different stages: in the first stage the English judicature, supported by some juristic opinions regarded it as an implied Contract made by courts to prevent one party from being unjustly enriched at the expense of the other. Whereas in the second stage the English judicature considered it as an independent source of obligation، based upon the law of restitution. and having nothing to do with the law of contract. The Iraqi civil law No. (40) of 1951 regulated
... Show MoreThis paper is interested in certain subclasses of univalent and bi-univalent functions concerning to shell- like curves connected with k-Fibonacci numbers involving modified Sigmoid activation function θ(t)=2/(1+e^(-t) ) ,t ≥0 in unit disk |z|<1 . For estimating of the initial coefficients |c_2 | , |c_3 |, Fekete-Szego ̈ inequality and the second Hankel determinant have been investigated for the functions in our classes.
ASTRACT
The current study aimed to identify the quality of health services provided by the Omani health sector through the comparison between public and private hospitals in Dhofar Governorate, Oman. A questionnaire has been developed to collect data from 360 patients who received health services in one public Hospital (Sultan Qaboos) and three private Hospitals (Badr Al-Sama, Lifeline, and Al-Hakeeim). The data were analyzed using independent samples T-Test and One Way ANOVA. The results of the study showed that the quality levels of health services offered in private hospitals were better than public hospitals. The study results also reveled that there are significant differences between public hospitals and private hos
... Show MoreThis study aims to illustrate and compare the perspectives of Ibn Sahnun and al-Kabasi about educational system. To this end, the researcher adopted the inductive-analytical approach to analyze their educational perspectives. The study included two chapters: one to give an overview of the life of Ibn Sahnun and al-Kabasi and the other to analyze their perspectives. The findings revealed Ibn Sahnun and al-Kabasi confirmed that compliance with the Islamic rules is an essential condition over all aspects. As for Ibn Sahnun pointed out to the important of teaching Quran as a basic reference and guide of Muslim daily-life skills and behaviors. On the other hand, al-Kabasi focused on the creation and religion as two-main aspe
... Show MoreThe Criminal Order System is a special procedural system that represents a form of (a non-pleading convention), which is intended to confront a particular type of crime in order to put an end to the expiry of the lawsuit resulting from it in a simple and easy manner that does not observe the rules prescribed for ordinary trials. The basic idea in the system of criminal orders is that the case papers in simple crimes contain enough evidence to decide on them without the need to proceed in the normal way of pleading, confronting and hearing witnesses ... etc.
Abstract
The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c
... Show MoreThe crime of rape is based on three pillars, the objective pillar which is the act of intercourse, the victim’s lack of consent pillar, and the subjective pillar, which is in the form of criminal intent, and since rape is an intentional crime, there is stability in the legal trend on its content, which is the knowledge of the perpetrator and his willingness to sexually assault the victim without consent.
However, there are many controversial issues regarding the act of sexual assault and the lack of the victim’s consent which are studied in this article. As the difference in the definition of sexual intercourse leads to the exclusion of many acts from the concept of the crime of rape, such as the difference in what is m
... Show MoreGrammatical particles are so important in understanding a text and its meaning in linguistic context. This paper " Grammatical Behavior and Uses of Negative and Prohibitive Particles in Semitic Languages: A Comparative Semitic Study"
tackles a very important topic in Semitic languages. Comparative studies in Semitic languages shed light on phenomena in different languages that are related or have one common origin. No doubt, such studies have their own effects on language study in general especially when studying a specific phenomenon and explaining it by reliance on the one origin, or by investigating the various phases of its historical development.
... Show MoreThe study is concerned with the problem of the earthly identity of kindergarten children by verifying its aims in identifying the earthly identity of the first level of kindergarten children and the earthly identity of both levels of the kindergarten. The research also aims to identify the earthly identity of male and female kindergarten children. The study population is represented in public and private kindergartens on both sides of Baghdad city, Karkh & Rusafa for the academic year (2022-2023). The earthly identity test in its final form consisted of (10) items. The test was administered to a sample of (400) children in public and private kindergartens, who were selected randomly. The results showed that kindergarten children have
... Show MoreAlthough the obligation to disclose is one of the factors that greatly affect the success of the stock market and achieve the stability of transactions, this obligation should not be understood in absolute terms, as there are secrets for the company and for market participants that should not be disclosed in a way that harms them and thus negatively affects the market.
Accordingly, this study deals with a very important topic, which is the legal regulation of the internal information of the company listed in the stock market, as the exploitation of this information has a positive or negative impact on the price of the security issued by the company.
that It violates the principle of equality
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