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.
Background: The nail organ has an important functional and aesthetic importance. Nail Growth Rate (NGR) has attracted the attention of many investigators not only due to the importance of the nail apparatus but also as a tool to reflect health.
Objective: To study the effects of smoking and age on nail growth.
Patients and methods:The study was conducted at the Department of Physiology and the Department of Dermatology, College of Medicine, University of Baghdad during the period from January 2011 to May 2011.
Nail growth measurement was performed by etching a T – mark on the nail plate of the right and the left thumbs with a wide bore needle. The vertical distance between the point of meeting of the T and the proximal nail fo
Sort out the stability of the principle of separation of power to stabilize the rules for the distribution of power to the three state authorities (legislative, executive and Judicial), this, in turn led to emergence of the principle of legislative unilateralism, which means that the legislative authority is unique and not the other by exercising legislative competence, except with the permission of the legislative or the provisions of the constitution, this led to the emergence of what is known as the traditional relationship between law and regulation. However, this principle began to lose it, severity due the political, social and economic condition which changed the relationship between the law and the regulation, consequently, the l
... Show MoreIn this paper, we discussed the legal nature of the Central Criminal Court with two demands: the first relates to the legal basis of the Central Criminal Court, and the second is related to the criminal justice system.
With regard to the first demand, we have highlighted the stage after the change of the political system in Iraq in 2003 and the subsequent assumption of the US Governor for Civil Administration Affairs in the country and the issuance of a number of resolutions, including what we discussed in the first section (the first legislation No. 13 of 2003 ), Which included twenty-three sections, some showing how the Central Court was formed and the most important rules
... Show MoreBackground: Lipids seem to have a direct influence in women breast cancer (BC) or dyslipidemia may be a consequence of this cancer.
Objective: the aim of this study is to define serum levels of lipid profile in women with breast cancer (BC) and to compare that with fibroadenoma benign breast tumor. Also, to assess the role of serum CA 15-3 in early diagnosis of breast cancer (BC).
Patients and Methods: This case study was carried out at Biochemistry Department, College of Medicine, University of Baghdad, during the period from February 2017 to November 2017. It included 38 Iraqi women diagnosed with primary breast cancer (BC, Group-I) and 25 women with Fibroadenom
The Iraqi and Iranian pottery has a significant role in the contemporary world pottery space, despite the fact that influences created those formulation, thus the researcher supposes that there is a relation between the potter and his environment within Iraq's environment and Iran's environment, which are similar at times and different at other times. The researcher, hence, found himself in front of a number of questions:
1- How much was the Iraqi potter inspired by the environment compared to the Iranian potter?
2- Has the Iraqi and Iranian pottery been really inspired by the environment items or there were modified metaphors?
The current research aims at (identifying the influential environmental characteristics in the Iraq
The plea of lack of jurisdiction is the most important formal defense in the administrative judiciary, it is a denial of the court’s authority in hearing the case for its deviation from the limits of the jurisdiction that the law has decided for it, and if that court issues a decision in pleading not to have jurisdiction directed at it, the matter does not deviate from one of two decisions, it is either to decide that it is She is competent to hear the case, so she refuses the payment and proceeds to examine the matter, or she decides to accept the defense of lack of jurisdiction raised by the litigants, or on her own if the matter is related to the public order, and she must here refer the case to
... Show MoreSeveral recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th
... Show MoreThe reliance damages for depending upon the contract are considered as a type of damages arising from the breach of the contract, which are included within the common law remedies for the damage and loss suffered by the non-breaching party. It is worth-bearing in mind that the reliance damages are monetary in nature, and different from such equitable remedies as the specific performance and the injunction which are of real nature. It is to be noted that this piece of research is dedicated to study the concept of the reliance damages in the English law, as well as their states, the judicial doctrines upon which this type of damages is based, and the manner how the courts estimate them. Compared with situation of the Iraqi civil law No. (4
... Show MoreThe occupier’s civil liability in English law is considered as one of the main types of the responsibility imposed by the law of Torts. and is regarded as a special system of the civil liability arising from negligence, as well as two other systems, that is to say , the employer’s non-contractual liability and The liability from defective products. It is worth-bearing in mind that the common law has imposed on the occupier of the premises a duty of safety towards those who enter his premises. And two English legislations have been enacted later to regulate this type of liability legislatively, namely, the Occupier's liability Act 1957 and the Occupier's liability Act 1984. Whereas the Iraqi civil law No. 40 of 1951 has regulate
... Show MoreWith their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.