Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie

Developments in self-driving car technology have already begun to disrupt car manufacturing and insurance considerations. Likewise, new questions have arisen, especially if we know that their damage may be technical, so the technological error may also need to be considered with driver error, so these phenomena began to spark ideas. New information about who bears the risk, how insurance takes place, and the extent to which personal data is compromised when viewed by insurance companies.

In this paper we have dealt with the word "  בַּיִת" in the Book of Joshua because it makes one of those that highly employed the  word    בַּיִת"  " in the Old Testament. The Book of Joshua comes  sixth   in the order of tanakh wich was written by Joshua son of  Noon in Palestine during the fifteenth century  B.C. and it covers a three-decade era extending from the death  of Moses til the death of Joshua son of Noon.

      The word " בַּיִת " in this paper refers to the place, where expressions are made by a noun modified by a noun . The modifier is"" בַּיִת , and the modified is another noun. Herein, we

        The Corona pandemic has raised many repercussions on all levels and fields, and several questions have arisen, especially in the legal field, where many responsibilities arise due to the way this pandemic is dealt with, exploited by some, or neglected some obligations imposed to confrontit. Civil responsibility emerges as an important part in the scope of dealing with the effects of the Corona pandemic, as some people deliberately or negligently tend to harm others, which calls for resorting to the provisions of civil responsibility. It seems that the burden of civil responsibility falls not only on individuals, but also on private and public legal persons alike.

This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemi

Taxes are   the most important public revenues, especially in the context of state intervention and the transformation of the tax from a mere financial tool only into an economic and social guidance tool. Therefore, all countries are keen to preserve this revenue by creating a clear legal system on tax assignment and collection mechanisms, and controlling cases of tax evasion.

The tax administration applies   several methods to determine the tax base, which differ from one tax to another, and from one tax system to another. The most important of these methods are the tax returns declared by the taxpayers   ,  one of these  methods also  is to determine the tax base directly by the tax

The Gift is considered as a legal voluntary non-contractual transaction or disposition to transfer the granted property from the donor to donee  gratuitously or without consideration. It is also worth-bearing in mind that the want of the requirement of consideration is the reason that the gift is not classified within the scope of the contract. And it is normally classified into two types: The inter vivos gift  and gift causa mortis. It should also be noted that the donatio (or gift) inter vivos is applied to both the personal property or chattels and real property equally. As opposed to the gift causa mortis, which is applied to the personal property or chattels rather than the real property. Whereas both the Iraqi Civil Law N

The legislator sought to provide the greatest protection for public funds. The wisdom of this is clear and is one of the necessities of running the public utilities regularly and steadily. The waste of public money and its lack of public facilities impede the provision of its services and the delay of services and hindering access to the public. In Iraq, services are lagging behind and almost a collapse in service.

 Hence, the legislator has created a special protection for the employees because of the importance of the role played by this group as they represent the state with all its institutions and to enable them to perform their duties. To make the acts committed against them in the performance of their duties or to cau

NiO nanoparticle synthesis by chemical method and characterized by XRD with crystal size 11.72
nm and grain size 13 nm from FESEM image also NiO micro used ,two NiO as an additive to evaluate the
possibility of producing photodegradable polymers, the practical application of solid-phase photocatalytic
degradation of polyvinyl chloride (PVC- NiO composite films) was investigated. PVC has a negative impact
on the environment since its polymer degrades slowly, yet it has a wide range of industrial applications and
the amount used shows no evidence of diminishing use. Thus, a synthesis of modified PVC- NiO micro and
nano has been studied with 0, 50, 100, 150, 200, 250, and 300 (hours) as irradiation time a

As the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),