اصدرت المحكمة الاتحادية العليا قرارها بالعدد (9/اتحادية/2023) في 14/11/2023 والمتضمن الحكم بانهاء عضوية النائب ( ل.م.ح.د) وعضوية رئيس مجلس النواب (م.ر.ح) اعتباراً من تاريخ صدور الحكم في 14/11/2023 في قضية تتخلص وقائعها قيام النائب ( ل.م.ح.د) باقامة دعوى ضد رئيس مجلس النواب (اضافة لوظيفته ) حول قيام الاخير باستخدام طلب للاستقالة قدم من قبله بتاريخ 7/5/2022 اثناء الدورة النيابية الرابعه تحت الضغط والاكراه لاسباب سياسية ، ولم يتخذ رئيس مجلس النواب اجراءا بقبولها في حينها لحصول التراضي والتسوية بين الطرفين بعد تدخل بعض النواب ، وتم لاحقاً استخدام هذا الطلب لاغراض قبول استقالته في الدورة الخامسة بعد شطب تاريخ الاستقالة القديم وقبولها بتاريخ 15/1/2023 واصدار امر نيابي بالعدد (5) في 15/1/2023 بقبول الاستقالة استناداً للمادة (12/ثانياً) من قانون مجلس النواب وتشكيلاته رقم (13) لسنة 2018 التي حددت حالة انهاء العضوية من مجلس النواب ومنها حالة الاستقالة دون عرض طلب الاستقالة للتصويت عليها من قبل اعضاء مجلس النواب ، كما قضت المحكمة الاتحادية العليا بعد صحة الامر النيابي اعلاه الخاص بقبول استقالة النائب ، وملحقه الامر النيابي بالعدد (136) في 14/5/2023 الذي اصدره رئيس مجلس النواب اثناء سيرالمرافعات امام المحكمة الاتحادية العليا لتصويب تاريخ قبول الاستقالة ليكون اعتباراً من 7/5/2022 بدلاً من 15/1/2023 لتغطية الادعاء بعدم قبول الطلب في حينه وشطب تاريخ الطلب من قبل رئيس مجلس النواب ، مع رد طلب الشخص الثالث النائب (ب.خ) بخصوص تعاقد رئيس مجلس النواب مع شركه صهيونية لتقديم الاستشارات ومن ضمن مستشاريها رئيس وزراء الكيان الصهيوني السابق (ايهود باراك) كونه – اي الطلب - يصح ان يكون محلاً لدعوى مستقلة
Background:- Colonic cancer is a very common disease world-wide being fourth most common cancer characterized by abnormal proliferation of the inner wall of colon at beginning then taking full colon wall thickness then to surrounding lymph nodes and tissues and finally metastasis.
Objective:- To evaluate the efficacy of serum CA19-9 and CCSA-4 levels in the screening and prognosis of colonic cancer and their validity for this.
Patients and methods:-This study was applied on 35 patients with colonic cancer, 35 patients with benign polyps and 16 negative controls. All individuals were subjected to blood sampling for measuring their serum CA19-9 and CCSA-4 using ELISA technique.
Results:-Our study shows that colonic cancer patients
The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.
The community service in its various forms topped up the alternative short term custodial sentence in some crimes, and experience has shown the success of this alternative in sparing the convicted negative effects of custodial sentences in all social, psychological and even economic aspects and on the other hand addressing the problem of overcrowding prisons. This penalty consists of requiring the convicted person to work certain hours in specific areas and within a certain period determined by the legislator. Through comparative analytical studies between Western and Arab legislation, we found there are such major differences in the ways in which [community service] has been worked out that it is impossible, indeed irresponsible, to tra
... Show MoreThe emergency arbitration mechanism is a relatively recent system in arbitration at the level of both national and medicinal legislation and rules. It does not adequately accommodate the needs of the parties in situations that require quick and effective procedures. In many cases, the complaint of the arbitral tribunal may take weeks or months, in order to obtain the primary protection on which the settlement of the dispute is focused. For the past decade, emergency arbitration has become one of the biggest activity of the success of international arbitration, and it can even be said that there is no other new arbitration, this mechanism provides urgent protection to the parties before the forma
... Show Moreتعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف
... Show MoreThe study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.
Abstract
The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.
In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re
... Show MoreIncreasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and
... Show MoreThis research aims to show the sight at the importance of the private banking sector in Iraq and its role in financing of the investment projects , of the ability of Central Bank's decision to increase the minimum limit of capital for private banks to provide support to the economic activity and the development in Iraq. In addition to illustrate the importance of the capital increase, with a, and taking into notice the most important determinants that can stand in front of these banks in the beginning of the decision implementation, which in turn can lead to the most important proceedings that can contribute in the support of banks to implementation the decision. Also, the research has highlighted the most important ways through wh
... Show More