يعد العقد من اهم مصادر الالتزام كونه الوسيلة الفاعلة التي يمكن من خلالها المتعاقد التحقق من مصالحه واهدافه مادامت لا تتعارض مع النظام العام ، ومتى مانشأ صحيحاً وفقاً للاركان والشروط التي يتطلبها القانون اصبح ملزماً لكلا طرفيه ، بحيث يخضعان بموجبه لقوة العقد ، وقد لا ينعقد وفقاً للسياق السابق بسبب عدم استكماله لشروط صحته فينعدم اثره بين المتعاقدين او الغير ، وتلك هي فكرة البحث .

The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

تعد ظاهرة النخبة من اهم الموضوعات التي يعنى بها دارسو العلوم السياسية، اذ تشكل هذه الظاهرة محور نشاطات الجماعة السياسية، وبالرغم من تباين النظريات المتعلقة بتفسير وجود هذه الظاهرة ونشأتها، فان هناك اتفاقا على ارتباط هذه الظاهرة بتوزيع القوة داخل المجتمع الانساني فبعد ان كانت هذه الكلمة )النخبة( تستخدم في القرن السابع عشر لوصف سلع ذات تفوق معين امتد استعمالها فيما بعد ليشمل الاشارة الى فئات اجتماعية متفوقة ك

The God Almighty prefer on the Arab nation, and entrusted to carry his message to the secular world as a whole, , gave her all necessities of life in terms of location, who are the heart in the earth's surface. From this blessed place emerged the greatest civilizations and the world has ever known for it than in human history, a four empires Alsamyat

Abstract The relative pronoun in Hebrew language is an important pronoun use anciently and recently, it developed and it's usage and meanings differed so, it was not confined to the particle "אֲשֶׁר" as a relative pronoun, but beside it appeared other pronouns giving the relative meaning. Hence, the topic of this research was on this basis through studying the relative pronouns in old and modern Hebrew, the way of using them and their connection with preposition particles, as well as studying the relative clause.

This study has dealt with, the issue of classification of rural road network , in addition to prepare a suggested for the classification for this network in Iraq , this classification account , the specifications and characteristics of rural roads, population, and the range taking of settlements , then this classification was applied on the rural road network in the Najaf province there are four categories of classification ,the first is major arterial rural roads divided into two major arterial and minor arterial roads , while the second category collected roads which was divided into minor arterial roads and main collected roads. The third category was represented by Local Roads , it has been divided into paved roads and unpaved, the f

El moviemiento literario español de posguerra ha visto un cambio muy transcendental al nivel de plantear los temas y la  técnica de formar el genero literario ,de forma que la poesίa ha ocupado un espacio muy significativo en ello ,dado que los poetas buscaban metedos creativos para atraer el público , siguiendo senedores que pudieran afectar de forma u otra en las mentes y sentimientos.

        En esta dirección ,Gabriel Celaya se resalta como voz que ha  traspasado el ánimo de dos promociones genericas que son la de 27 y la de 36, por lo cual podίa conllevar unas asencias muy basicas de la poesίa española que envuelven la precisión clásica y prodencia contemporanea, con

There is no doubt that development is a human necessity and an urgent technical imperative that science imposes on all aspects of societal life. Especially in the field of graphic design, as logos are among the most prominent graphic achievements of an interactive nature with the requirements of the technical and functional era to serve the recipient and the continuity of interaction with him through a visual message sent to him constantly to remind him of what he interacted with in advance, which is known as visual identity, and during the process of developing logos especially And by providing designs that suit the contemporary technical and functional development, we often see the logo lose its visual identity. Therefore, the research

International law has proven that it is an evolving and flexible law over the years, and despite that, this development takes a very long time, as the concept of peremptory norms took 83 years to crystallize and have concrete and impactful applications, and within this development another modern concept emerged, which is the obligations Erga Omnes in the Barcelona Traction case 1970. We have concluded that these two concepts fall under a broader concept, which is peremptory norms, and this concept represents the common supreme interests of the international community, and consists of rules that transcend all other rules in international law, and it is not permissible to derogate or deviate from them. On the other hand, it bears the oblig