he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

Judges perform many acts in the exercise of their function and issue many judicial rulings, judicial decisions, in addition to judicial orders; Accordingly, judicial decisions differ from judicial decisions, and both differ from judicial orders. Although judicial rulings and judicial orders are clear and their nature can be accurately identified, defining judicial decisions, especially those added by the legislator in the UAE under Federal Decree Law No. 15 of 2021, is not that easy. In the aforementioned decree-law, the Emirati legislator added the word (Decision) with each word (Ruling) in most of the legal texts subject to amendment under this decree.

Judicial decisions issued by judges during the exercise of their functions a

Receipt date: 2/2/2021 accepted date: 4/6/2021 Publication date: 12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

The approval of the federal general budget in Iraq is one of the most important competencies of the legislative authority , Being one of the important financial and monetary policy instruments on which the state depends for its economic growth , Hence, the obstruction of the approval of the federal b

Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

The study of criminal danger is a part of a common phenomenon in criminal studies, namely, the conflict between traditional legal concepts and the new requirements of modern criminal policy, and the primacy of development and response to the requirements of modern human life. Criminal law scholars have recognized the importance of danger, especially after they have determined that the danger of crime is not limited to material damage, but rather to aggression against fundamental interests of the group, which is the possibility of damage. In particular, development and progress have led to the emergence of new areas in which the danger is the basis of the criminalization of related acts such as security, economy, trade, modern industries,

     The idea of ​​congruence with constitutionality is based on the extent to which the minimum laws comply with the supreme constitution, because the latter contains constitutional principles and rules that have been established in the legal conscience of the nation and gained the satisfaction of the people.

    Based on the foregoing, ordinary laws derive their force and legitimate legitimacy from the extent of their commitment to the provisions of the Constitution and any violation must be amended the law contrary to the constitutional principles by canceling or abstain from application according to the regulatory system in force

        The authority of the state to regulate the entry and residence of foreigners to it is characterized by a great deal of freedom, and it is limited only by the rules of international law that impose on states to respect the minimum standard in the treatment of foreigners, in order to achieve the optimum protection of human rights, regardless of the society in which they live, without consideration. Regarding his nationality or his country of origin, and whatever that may be, the foreigner has now become one of those addressed by the provisions of the law of the country in which he resides, and he enjoys the rights guaranteed by his human being, without regard to his country and nationality, in oth

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

This study is about the role of the Internet in spreading rumors, especially through social networking sites "Facebook" model as the effectiveness of social networks lies in the speed of transmission of events; these two characteristics are important to the public, making the Internet a strong contender for television and its relationship with the public. That's why we find that the Internet today has become a fertile environment for the growth and spread of rumors. The more limited the platforms and places of publication, the greater the responsibility in the search for the original source in   spreading this or that rumor, as the Internet is considered an easy means in the production, spreading  and re-spreading  of

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