Journal Of the College of law /Al-Nahrain University

formed September 11th 2001 historical break mission changed on many concepts and international policies as they affected the look of world public opinion in Islam where Western media machine has promoted the idea that Islam is a religion of terrorism, which doesn\'t care about the humanitarian aspects This idea has become almost a common religion tolerant, whereas the essence of the Islamic religion does not intersect with the humanitarian aspects but otherwise the first revealed religion promoted the ideology of tolerance and abolished limits and the differences between humans based on one parent\'s idea, either in time of war, do not forget that Islam denied enemy wars Topical and treachery starting and denied everything is targeted to non-combatants and denied assaulting worship but amounted to a prohibition on logging and killing animals, and Islam went further so they did not treat prisoners of war enemies but they treat their relationship ended the war persona thus Not be punished for removing them and their involvement in the war. Islam also distinguished between combatants and civilians cannot kill civilians or exposing them to very difficult living conditions nor representation.

It come to light the significance of tenders which is by setting out to present the help for the services of the citizens . It is also the realization of economical and social advancement , Inadition,it is about directing the investment to productive sections with the importance for the society . therefor , law demonstrates the style which is followed by the administration to conclude the importance of this research to aknowledge on those methods which the legislator referred to them according to the instructions of executing the governmental tenders number 12/year 2014 . It is also the quirements that I add up to methods and techniques to enter this kind of administrative contracts and which we touch on in this study .

The judicial control over the constitutionality of tax acts occupies a greater role than the control over other legislations, because the Iraqi constitutions and comparative constitutions made sure to provide many guarantees for the tax business than what it gave to other works, as most of these constitutions set out special texts organized by As it is not permissible to impose or amend or collect it only by law, as provided for non-retroactivity of tax laws, even if the reformer of the taxpayer, unlike penal legislation, which authorized the return of the reform if the reform of the accused, which seems to be a clear indication of the seriousness of this legislation on the rights The Secretary-General and the State Treasury, The protection of the rights of the taxpayer is shown by the non-imposition of a tax or its collection, except by a law issued by the legislative authority as representative of individuals, while the protection of the rights of the public treasury of the state is shown by the inadmissibility of canceling the tax or exempting it only by law.
The specificity of this type of censorship also appears through the important role played by the judicial control over the constitution in the consolidation of the principles of tax law and the distribution of tax powers between the federal and local authorities as well as through the effect of constitutional control on maintaining the rule of tax law. In careful detail through this research.

It can be said that one of the most important reasons that led us to choose the subject of reserve in assessing the heritage of the sheikh is the importance of inheritance science in general and provisions of reserve in the estimation of inheritance in particular, and despite the importance of the subject of reserve in the estimation of inheritance and its connection to the lives of people, But it was not a subject to research in the Iraqi personal status law, and therefore we have dealt with this issue in order to try to fill the lack and vacuum in the legislative personal status law, through the proposal of a number of appropriate texts, taking into consideration the nature of Iraqi society, and the fair opinion of the Islamic jurists.
Hence, the idea of studying the subject of reserve in assessing the inheritance of the female sheikh, to show how the female genital herpes was treated, this research is based on the views of the four Islamic sects, adding to the Jaafari sect and comparing them then choosing the most common ones, with a statement of the position of the Iraqi law and the position of a number of comparative Arab laws.
The most important results reached in this study is that the Iraqi personal status law did not provide for the provisions of the reserve in the estimation of the inheritance of the female, so it is necessary to refer to the principles and provisions of Islamic law based on the text of the second paragraph of Article I of this law, This argument cannot be justified and does not lead to a solution to the problem of not providing the provisions of the reserve in estimating the inheritance of the hermaphrodite, because Islamic law did not agree on one opinion that can be relied upon, and thus this leads to more problems and differences, , Thus the task of the judge is difficult because there is no clear and consistent text can be relied upon to issue the legitimate Qassam.
The most important suggestions were the amendment of the Iraqi personal status law, which provides the provisions of the reserve in the estimation of the inheritance of the hermaphrodite, and the adoption of the legislator in this view the most likely among the Islamic sects, taking into account the nature of Iraqi society, as well as the guides of the texts of comparative laws.

Corruption is the crossroads of all crimes, so both internal and international legislation has adopted a set of laws aimed at controlling transactions and protecting public money, especially in the field of public transactions. This is a policy that defines the parameters and boundaries of those who address the rule of law substantive and procedural.

This study talks about the Jordanian Defense Act as an exceptional law has been developed for the purpose of redressing the risk situation recalled the work done, and are under this law suspending the operation of other laws that are inconsistent with, and is hereby given wide powers to the prime minister in order to exit the kingdom of the case of political risk that occurred and which know the (state of emergency), it characterized this stage, tipping the executive branch to the legislative branch, which does not remain have any option at this stage account, and exercise administrative judiciary as well as the normal judiciary oversight role for all result in this phase of the data.
The researcher found a set of results, the most important that the declaration of a state of emergency leads to a breach of the principle of separation of powers given to the broad powers of the executive branch at the expense of the legislature.
The researcher made a number of recommendations among which was the need to reconsider the Jordanian defense law, especially with regard to drafting language to address practical problems surrounding these texts.

There is a consensus in all heavenly religions vast majority of positivism legislation to criminalize adultery incest, because this act affects and threatens the entity and the bonds of the family, the basic unit of society, as the first of the active role the organization in building the human personality and the integration of its growth moral, ethical and directing his behavior in years of his life the first stages; if what happened to incest of this family, it will lead to the overlapping of roles and distorted, becomes the daughter as a wife to her father, and dug for her mother, and becomes the son pairs to his mother and brother, a husband to his sister, and so on, disturbed functions, and absent with the meanings of kindness, compassion and affection, altruism, and replace them acquisitions and hatred, hatred, disgust and contradiction, and as a result the disruption of this system and family disintegration and downfall and the collapse of ethical and moral balance, if spread this infection to a number of families, rampant incest and collapsed society morally and socially in the result.

The subject of temporary transfer An important topic for wat it raise one of the problems and special mandate and so we discussed them in this research the importance of their impact on the status of the employee appears to be important where they move from place to place and for a specie d period have pros and cons we are keen to clarify them in the research and a distinction between assignment and loan because they are very similar systems it is there for necessary to height the point of difference between them and noted that what distinguishes the assignment from the loon is that the loan done with the consent of the consent of the editorial the employee is obliged do so we suggest that the employees

The Insider dealing, which is made according to non-public information, is a prohibited practice by the laws of a vast array of several countries by reason of that it contradict the ethical and lawful considerations which necessitate the parity between investors in exploiting information relating to the issuer. It is also prejudice the principles of transparency and confidence which should be dominate all deals in the stock exchange markets.

The Iraqi interim Act of Stock Exchange Market, representing by the Regulation No. (16) of 2011, has followed these lawful developments in prohibiting insider dealing. However, comparing this legislation with the European Directive of 2003 and the U.S.A law, which has been undertaken in this article, has reveals several lacuna and shortcoming in the aforesaid Iraqi legislation. Accordingly, the author is of the view that reforming the Iraqi legislation is of a great legal significance with a view to keep it on the same line with modern laws of stock exchange markets with for sake of safeguarding the interests of investors and the markets.

The principle of free administration in the financial division is one of the foundations on which the idea of financial independence of the administrative units, foremost of which are the governorates. According to this principle, the governorates have the right to have sufficient financial resources and to choose the method of spending in a manner that achieves financial self-sufficiency Promote the duties and responsibilities entrusted to them in the provision of services to citizens.
The above requires the legislator to provide the governorates with many ways to finance their projects, including the right of the governorate to resort to public borrowing when ordinary financing methods such as taxes and their share of the state budget can not meet their annual expenditure. The legislator may provide the local units with the right to establish procedures that would enable them to regulate the mechanism for concluding the general loan in such a way as to give each of them a special legal status that would enable them to deal with the economic conditions of the inhabitants of each local unit.
However, because resorting to public borrowing is a financial burden that may extend to more than one generation, as in long-term loans. It may also interfere with the economic policy of the state, which is part of the state's public policy. The administrative units take into account when they borrow Some of them are related to the amount of the loan amount or the borrowing authority or its way. Some countries are keen to find diversification in the field of local sources of credit and not to restrict them on one road
And because the right of the provinces to borrow public should not go beyond the fiscal policy set by the central government, the latter has the right to control the authority of the province in the conclusion of the general loan and how to spend. Whether it was directly supervised by it or through an independent body.
Countries may differ in their positions in adopting the principle of free administration or not, including Iraq, especially in the light of modern experience in the implementation of the system of administrative decentralization, which was approved by the Constitution, while many of its legislation is still unclear in determining the direction.
The purpose of this issue is to try to determine the position of the Iraqi legislator on the right of the provinces to resort to public borrowing to finance their expenses under the Iraqi constitution for 2005 and the law of governorates not organized in the region No. (21) for 2008 and the law of financial management and public debt No. 94 of the year 2004 and the Federal Budget Act of 2017