Summary money-laundering has been one of the most serious crimes affecting the national economy, including the private business sector, and it affects the moral system of society, as the beneficiaries of this process become the owners of the money-launderers that contribute to the investment activity by accumulating their accumulated wealth from Illegal economic activity. The biggest burden of money laundering is on banks, as they are the main channel in which money launderers pour their money, especially under bank secrecy laws, and banks are the first balaka in the fight against money laundering, in order to protect themselves from the risks Financial and legal responsibility for their participation in such operations, and certainly money

This study included nine patients with inactive carrier states of HBV and 14 healthy control groups. The number and the percentage of T-lymphocyte (CD3+ Cells) in the peripheral blood of these groups showed no significant difference. Similar trend was observed when number and percentages of T helper cells (CD4+ cells) and T cytotoxic lymphocytes (CD8+ cells). Moreover, no significant difference in CD4+ /CD8+ cells ratio (P > 0.05) in peripheral blood of patients with inactive carrier state of HBV as compared with healthy control group. The levels of total serum bilirubin (TSB) concentration and alanine aminotransferase (ALT) activity were similar to control group. The levels of immunoglobulin concentration (IgG and IgM) in patients g

Present study was carried out to find prevalence of MRSA in healthy individual of second stage students, college of pharmacy/Baghdad University. A total of 74 student selected between age 18-23 years old were included in this study, nasal swabs collected and subjected to many diagnostic standard bacteriological identification methods. Culture, colonial morphology, Gram stain,  mannitol fermentation, coagulase ,gelatinasetest, DNAase, MR/VP and antimicrobial susceptibility test was performed on tryptic soy agar by modified Kirby-Bauer muller hinton disc diffusion method and the result show that out of 74 nasal swabs,67(90.5%) were MRSA positive isolates, 21(31.4%) of them were mannitol ferment and 46(68.6%) non mannitol fermenter, am

This research deals with the formalities of the mortgage contract according to American law, We have given an overview of the provisions of this law related to the subject, We have also taken into consideration the role of American jurisprudence and the judiciary in finding legal solutions to the aforementioned formality, We have discussed the formality of mortgage in American law in two sections, In the first section we showed the formalism in immovable  mortgage, and the second section specified to studying the formalism in movable mortgage.

At a time when any tourist in the world wants a trip to reload his energy and enjoy peace and quiet and engage in adventures in a safe environment, terrorism comes to disturb him on that journey through operations aimed at the tourist and entertainment destinations, such as shops, restaurants, cafes and hotels Is the orbit of research) for many reasons. The security measures taken by hotels play an important and fundamental role in preventing or limiting these terrorist operations. At the same time, while some hotel administrations are constantly seeking to improve these measures to preserve the safety of their guests and visitors, In spite of the high number of attacks on hotels since 2001 and today. This research is intended to highlight

Freedom of opinion is one of the freedoms that constitutions and laws have guaranteed to protect and is exercised through the media. However, this freedom must be exercised within certain limits, which include respecting a person’s right to preserve his privacy, image and reputation. Just as the media has the freedom to exercise its right to publish and express its opinion with complete frankness, it is in return obligated to respect the rights of others and avoid defaming them and violating their privacy. If the media does this, the injured party has the right to demand compensation for the damage he has suffered as a result.

الأحكام القانونية للجرف القاري في القانون الدولي

Praise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of God’s creation, Muhammad bin Abdullah, the illiterate Arab prophet, the faithful, and his family and companions.
And yet ...

     The realistic view is that Islamic jurisprudence is not exaggerated in the judgment of compensation, so it is judged for everything that has been lost by the victim of a profit or his loss, but he takes into account the bearing of the guarantee between profit and loss or the principle on which the theory of bearing liability is found, and it is clear through research that Islam The principle of respecting money, souls and rights is considered a public order, but it may exclude some ca

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci