الشروط الموضوعية لإمكانية العقاب هي وقائع قانونية او مادية – ايجابية او سلبية - تخرج عن نشاط الجاني يعلق المشرع على تحققها اللاحق على تكوين بعض الجرائم امكانية تطبيق العقوبة على الجاني، ولكن على الرغم من انها تعد وقائع ذات طبيعية موضوعية تقترب وتتداخل مع كثير من الانظمة والحالات، الا انها تتميز بذاتية معينة تفرقها عن كل حالة قد تتشابه او تقترب منها ظاهرياً. لتوضيح الغموض الذي يمكن ان يحيط بهذه الشروط، والذي

   الحوكمة الضريبية مجموعة من الوسائل القانونية التي توجه الإدارة الضريبية للتعامل بحسن نية مع المكلفين تقوم على الشفافية والنزاهة والمساءلة مع ضمان تحقيق العدالة الضريبية وتعمل على ادخال وسائل متقدمة تتعامل بموجبها مع أصحاب المصلحة كافة .

     ونحاول في هذه الدراسة بيان تأصيلها وطبيعتها القانونية من خلال القاء الضوء على موقف بعض المنظمات الدولية والتشريعات الداخلية منها في اطار المالي

المعايير المنطقية لنظام الشكل في الخزف

Traditional programs and the tedious and financially costly processes they require are no longer the best choice for content makers. The continuous development and development have led to the emergence of competitive software that offers capabilities that are more suitable for aesthetic needs, as it breaks down stereotypical frameworks from the familiar to the unfamiliar to be more suitable for graphic subjects in terms of dealing with the requirements of the digital content industry. Video for communication platforms, as it has more advantages than traditional software and the flexibility and high quality it offers at the level of the final product, All of this contributed to supplementing the image with aesthetic employments with data

يعتبر الحوار أحد الركائز الأساسية للبناء الدرامي فمن خلاله يمكن أن نتعرف على الفكرة الرئيسية للعمل الدرامي كما يفصح عن أبعاد الشخصيات وطبيعة الصراع الذي تخوضه، والكاتب الدرامي الجيد هو الذي يستطيع أن يكتب حوار جميل وبليغ ويتضمن قيم فكرية وجمالية ودرامية. لذا هدف البحث الحالي التعرف على كيفية (توظيف الحوار جمالياً في الدراما العراقية) ولتحقيق هذا الهدف استخدمت الباحثة منهج البحث الوصفي واختارت عينة قصدية ه

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep

    The study dealt with the design of tourist resting units in the Iraqi Marshes in contemporary design methods while preserving the heritage. The first chapter contained the research problem which is the important event of the inclusion of the Marshes in the World Heritage List. This research is important because it aims to develop the tourist reality of the Marshlands. The second chapter dealt with three sections the first of which is tourism in the marsh environment, the second one dealt with the structure of tourist space and the third dealt with the design methods of the tourist resting units in the Iraqi marshes.

The most important results of the research are the following: the sample models have taken desig

Songs hawkers or steadfast in the market of the most important sources of musical heritage, most notably the popular influence in people's lives and their careers cultural, as history records for Those tunes Chorales and invested by the vendors to attract these people in order to promote their goods and for marketing.This study reviews a brief history of those tunes drafted by the innate taste stems from folk music with the rhythms of vigor and vitality originated and grew up on the audio format is consistent with the need for people eager to hear the tunes left moved the feelings and send to communicate with the idea that came from her.As contemplated in the study models of those melodies and recording musician with the installation of

الفضاء المسرحي (السينوغرافيه) ومهمة تشكيل خشبة المسرح في العراق

Our study comes up to clarify the role of television in spreading the culture of violence with a child. This study represents one of the important studies that have tried to highlight the impact of these programmes, particularly cartoons, on the child's behaviors, actions and acquired habits.Violence considers a common phenomenon among the people, as the role of the media, particularly TV has a vital role due to its properties, characteristics and its significant impact on different segments and groups in society and in children particularly through exposure to programmes of films.The results of the study have been affected by the rising proportion of females to males, and that the contribution of real life has a big role in the child ac

This research study of influence of Chinese thought on porcelain in the tang and song period, the study came into four sections, which are:
* First section contains general framework of the research, which include the problem, which is represented by following of questions:
1- Is there intellectual and ideological dimensions in Chinese porcelain?
2-What are the mechanisms and techniques of Chinese porcelain?
.the importance of this research and the need counted as a study providing cognitive addition into the Chinese arts field, especially ceramics of the Chinese. The aim of the research included of areas of artistic creativity in Chinese pottery and ceramics according to the bases of construction and composition. As the impo

     This work includes the synthesis of new ester compounds containing two 1,3,4-oxadiazole rings, 15a-c and 16a-c. This was done over seven steps, starting with p-acetamido-phenol 1 and 2-mercaptobenzoimidazole 2. The structure of the products was determined using FT-IR, 1H NMR, and mass spectroscopy. The evaluation of the antimicrobial activities of some prepared compounds was achieved against four types of bacteria (two types of gram-positive bacteria; Staphylococcus aureus and Bacillus subtilis, and two types of gram-negative bacteria, Pseudomonas aeruginosa and E. Coli), as well as against one types of fungus (C. albino). The results show moderate activit against the study bacteria, and the theoretical analysis of the toxi

  This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the

                                      הסיכום

          הסיפורת העברית באמריקה, הייתה קשורה בסביבה מסויימה. גם כן היא קשורה בנושאים מסויימים, ורובם היו מדברים על חיי היהודים באמריקה.

            דמותו של שמעון הלקין קבועה בנפשם של המבקרים כזו של משורר בעי

The goal of this paper is to design a robust controller for controlling a pendulum
system. The control of nonlinear systems is a common problem that is facing the researchers in control systems design. The Sliding Mode Controller (SMC) is the best solution for controlling a nonlinear system. The classical SMC consists from two phases. The first phase is the reaching phase and the second is the sliding phase. The SMC suffers from the chattering phenomenon which is considered as a severe problem and undesirable property. It is a zigzag motion along the switching surface. In this paper, the chattering is reduced by using a saturation function instead of sign function. In spite of SMC is a good method for controlling a nonlinear system b

This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the

The corona virus epidemic outbreak has urged an extreme worldwide effort for re‐purposing obtainable approved medications for its treatment. In this review, we're focusing on the chemicals properties andpharmacologicaleffectiveness of medicationsofsmallmolecule that are presently being evaluated in clinical trials for the management of corona virus (COVID‐19). The current review sheds light on a number of drugs that have been diagnosed to treat COVID‐19 and their biological effects.

المستخلص: يهدف البحث الى التعرف على بقاء اثر المعلومة عن طريق الاجابة عن السؤال: ما مدى بقاء اثر التعلم بين التعليم الالكتروني والتعليم االحضوري ؟ تم تطبيق البحث في العام الدراسي( 2020-2021 م) في العراق. تم استخدام المنهج الوصفي بالاسلوب المقارن في عقد مقارنة بين التعليم الالكتروني والتعليم الحضوري. وكان مجتمع البحث من طلبة المرحلة الرابعة كلية التربية للعلوم الصرفة – ابن الهيثم ,و العيتة من قسم الرياضيات الم

Epstein-Barr Virus (EBV) infection is associated with broad spectrum of clinical manifestationsdepending on the immune status of the host, To analyze their possible role in the complication ofautoimmune hepatitis, we investigated (30) female patients with autoimmune hepatitis type-1 of(10-40)years and 25 healthy female of same ages(control groups). Both groups were carried outto measure the levels of EBV-CA IgM, IgG Ab, EBV-EA IgM, IgG Ab, and EBV-NA IgM, IgGAb using indirect immunoflourescent assay (IFAT).The prevalence of EBV-CA IgM, IgG Ab were(10%,20%) and EBV-EA IgM, IgG Ab were (10% and20%) respectively, while the prevalence ofEBV-NA IgG Ab was( 3.33%) and there are no prevalence of EBV-NA IgM Ab. There weresignificant differences (P

هنالك صنف أو فئة من الناس يشتركون في صفات وطرق وأساليب  من النوع أو الطراز وإن اختلفوا بعضهم عن بعض في درجة اشتراكهم في هذه الصفات، أيّ في  قالب وأنموذج يحدد صور وأشياء معينة، ضم البحث الحالي  ثلاثة فصول : عرض الفصل الاول مشكلة البحث التي  تمثلت بالتساؤل الآتي: "ما هي تجليات التنميط في مسرح (يوجين يونسكو)، ثم أهمية البحث والحاجة إليه كونه يفيد الدارسين والعاملين في مجال المسرح، ومن ثم هدف البحث (التعرف على التخ

تهدف الدراسة الحالية إلى تقصي الكيفية التي عبر من خلالها الفنانين عبر التاريخ عن حضور الجسد في أعمالهم الفنية، وتحديد الأساليب الفنية التي استخدمها الفنانون المعاصرون في تعبيراتهم عن الجسد في أعمالهم الفنية، كذلك التعرف على أهم القيم الفنية والجمالية والرمزية في أعمال الفنانين المعاصرين الذين عبروا عن الجسد في أعمالهم الفنية. استخدم البحث المنهج الوصفي التحليلي في تتبع حضور الجسد في الأعمال الفنية المعا

The economic dimensions of environmental issues are complex and unclear in many cases, there is a kind of confusion in the real relationship between economic growth and environmental regulations. Many of the negative environmental impacts are accompanied by human activities and urban and industrial development in the city, and that many of the projects that did not take into account the environmental factors during the planning and implementation of them can be detrimental, as well as natural environments, archeological sites, historical or scientific value, aesthetic or educational. It also describes the Global Environment Outlook that if current trends continue, population growth, economic growth and consumption patterns, the p

A new Spectrophotometric method, is for individual and simultaneous determination of Ciprofloxacin hydrochloride(CIP) and Mebeverin hydrochloride(MEB) by the first and second derivative mode techniques. The first and second derivative spectra of these compounds permitted individual and simultaneous determination of CIP and MEB in concentration range of (4-28μg/mL) by measuring the amplitude of peak- to- base line and the area under peak at selected spectrum intervals. The methods showed a reasonable precision and accuracy and have been applied to determine CIP and MEB in four different pharmaceutical preparations.

Phthalimide formation of Phthalic anhydride with various amines using microwave or without a method with the difference of the catalyst used in a prepared Phthalimide, either structure general are C6H4CONRCO and used as starting materials in synthesis several compounds derivative phthalimides are an important compounds because spectrum wide biological activities including Antimicrobial activity, anticonvulsant activity, Anti-inflammatory activity,Analgesic activity, Anti- influenza activity and Thromboxane inhibitory activity

تناولنا، في هذا البحث، نطاق حجية أحكام المحكمة الجنائية الدولية، حيث قسمناه إلى مبحثين: الأول، وضحنا فية مفهوم حجية أحكام المحكمة الجنائية الدولية، إذ تناولنا فيه التعريف بحجية الأمر المقضي فيه وشروطه، ونطاق حجية أحكام المحكمة الجنائية الدولية من حيث الاشخاص والزمان والمكان. أما المبحث الثاني، قتناولنا فيه الطعن في أحكام المحكمة الجنائية الدولية، حيث وضحنا فيه الطعن في أحكام المحكمة الجنائية الدولية بال

تناولنا، في هذا البحث، دور القضاء الدولي في تطوير المبادئ القانونية المتعلقة بجريمة الإبادة الجماعية (محكمة العدل الدولية إنموذجا)، حيث قسمناه إلى مبحثين:الأول،وضحنا فيه مفهوم جريمة الابادة الجماعية ودور القضاء الدولي في الكشف عن الطابع العرفي للقواعد الواردة في اتفاقية الإبادة الجماعية.

اما المبحث الثاني، تناولنا فيه دور القضاء الدولي في الكشف عن الطبيعة الآمرة لقواعد اتفاقية الإبادة الجماعية وتطو