Under the provisions of the old penal laws were criminal responsibility collectively If someone commits murder of the tribe was the victim belongs to another tribe was wasting his blood as a murderer and have each person of the tribe personally responsible for this crime. If it does not contribute to it or did not know, however, committed to achieving voices calling goodness and justice demand soared to impose punishment on the person who is connected to the crim.

The French Revolution and its leaders credited with establishing the principle of personal punishment and responsibility in contemporary penal laws did this concept is limited to the advancement of the criminal liability of play a role in the commission of the crime, bu

This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

Economic concentration between undertakings is considered of common transactions in the commercial  environment . So it was not seen as practices that can affect  on the competition, or that it is misused to achieve purposes that are contrary to free and fair competition.

In fact, concentration Transactions may to be  affect on competition, Where Economic concentration has undeniable benefits, so it was not possible to prevent these Transactions. Instead, the laws tended to control concentration and avoid harming it. And  obtain of its benefits.

 This study highlights  on the provisions of economic concentration between undertakings, and detection of the mechanism through which to cont

Al-Manas and Al-Muhais are two words in a close sense of the strange words of the Holy Quran. The word Al-Manas was mentioned once in the Holy Qur'an in Surat (PBUH). ) / 36 .. What we will see in the folds of the search, God willing.

The current study aimed to identify key consumer rights and the nature of the work of organizations and traders in the Algerian market through the opinions of the study sample. To prove the hypotheses the researcher depended on the data obtained by the questionnaire prepared for this purpose. She distributed 384 questionnaires out of which only 300 were returned.
The data were analyzed using several statistical techniques such as the Statistical Package for Social Studies system, in addition to percentages, frequencies, and standard deviation.
And a number of conclusions and recommendations were presented. The most important results are:
- There is a strong correlation between safety and compensation rights.
- There is a st

The process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection leve

In The Name Of God the Most Gracious, the Most Merciful [Should he not know he that created? And he is the one that understands the finest mysteries (and) is well-acquainted] surah Al-Mulk verse No. (14), this Qur’anic verse is one of the pieces of evidence that indicates the suitability of Sharia for the human life, since God Almighty created the creation and he is the best-known concerning the needs of his creation to survive and for life to continue.

One of the key ways for the continuity of human life is Sharia's possession of the feature of suitability for every time and place, and for the whole world, and it is comprehensive to all the details of life and its integrated systems, a systems that comp

يسلط هذا البحث الضوء على حماية حقوق الملكية الفكرية للمؤسسات الإعلامية فيما يخص الإعلام الإلكتروني على وجه التحديد، حيث إن التطورات التكنولوجية الحديثة في مجال الإعلام ومع كل جوانبها الإيجابية في سرعة نشر الأخبار والحوارات والمعلومات، وتمكين الجمهور من الحصول عليها بسهولة ويسر وبطريقة أكثر تفاعليه؛ إلا أنها جاءت ومعها العديد من الانتهاكات لقوانين الملكية الفكرية المرتبطة بحق المؤلف والحقوق المجاورة.