Journal of Researcher for Legal Sciences

This research considers means of the criminal law in facing the gravity of a person did not commit the crime yet, but his personality reflects about the potential risk for committing a crime, we called this kind of risk \\"social risk\\" to distinguish it from the criminal risk that emerged after the committing the crime. This research shows that the means of law to face of this kind of risk could be either a criminal means by imposing a criminal sanction on those who have such this seriousness as a criminal like others who commit the crime, or by imposing preventive and non- criminal procedures on the basis that such person has not committed the crime yet. This study has examined these methods that deal with the social risk, and explained that the first means contradicts several constitutional principles in relation to human rights. So, the second means which call to impose preventive measures is the ideal way to deal with this issue to guarantee the rights and freedoms of individuals, and as well it demonstrates duty of the government towards the society.

The noise has become a phenomenon that affects negatively on the environment. It considers one kind of the environmental pollution that is renewed and increased in line with industrial and technological advancement. The noise has clear impact on human life, and it considers a source of disturbance, discomfort and psychological restlessness to mankind. For that, it is important to investigate this phenomenon in the light of rules of the criminal law in order to minimize its effects and to provide a healthy environment to the community. This research is divided into two parts; the first part included the concept of the noise, and the legal ground for criminalizing it, while the second part explored the pillars for criminalization of the noise and the effects resulted on that.

In terms of legal permissibility granted by the legislator in explicit provisions within criminal procedures laws to the victim, to choose having compensation before the criminal courts by (subordination) to the criminal lawsuit, or before civil courts with a (independent) compensation claim? The majority of specialists stated that the matter has nothing in it other than what is set by the legislation, where specialists of the public law prefer the option of claiming the civil right (according to) the criminal case, while specialists of the private law prefer the other option as an independent lawsuit before the civil court. Options of plaintiff for claiming compensation, in the practical exercise, rely on the circumstances of the case surrounding the plaintiff with the civil right. Where, the plaintiff may prefer claiming compensation in front of the civil court if he has time and patience to sustain the length of the litigation procedures and their complexities, taking advantage of his extensive knowledge of effective methods of compensation through the experience of specialists. In contrast, if he has no time or patience with civil litigation procedures, then it is easier to claim civil rights (according to) the criminal case.

Gender change is one of contemporary issues that need deciding its jurisprudential ruling (in Islam) and clarifying the law opinion in It. There are two types of sex change; the first type is gender correction, there is consensus among Islamic and law jurists that this type of sex change is permissible. The second is transgender which roused controversy about its legality whether it should be legal or illegal. Where this type causes sexual identity disorders emerged from changing the gender of a person, converting male to female and vice versa. This situation requires an urgent solution and a firm statement on this serious issue, and serious effects of the process of changing the gender. The jurisdiction was not away from this debating and it has an important role to resolve this issue.

For the purpose of organizing the rules and procedures that govern the financial and accounting management in the field of monitoring the federal public budget, as one of the areas that the Iraqi financial legislator issued the federal financial management law No. 6 of 2019 in force, to direct all federal revenues to the public treasury and to cover Public spending, including the impact of controlling the public budget in ensuring the proper use of public funds and ensuring that spending units respect the rules of enforceable financial management and that they do not deviate from what is approved by the legislative authority, and the impact of this on combating financial and administrative corruption. For that, we discussed the issue of the oversight mechanism on the implementation of the public budget in light of the financial management law No. 6 of 2019, and we discussed this in two sections. The first section includes the control practiced by the executive authority. The second section explores the control exercised by the legislative authority, and the role of independent bodies in monitoring the implementation of the public budget.

There is a principal obligation that the employer has to fulfill which is to ensure the safety of his worker. The employer is primarily responsible for ensuring healthy and safe working conditions. If a worker got injured by any forms specified by the law, then a compensation will be arranged for the injured worker in according with the law of pension and social security in Iraq. The legal protection is not limited to injuries that occur in the workplace, but it covers also all injuries that may occur on the way to or from work, and professional diseases that are considered as work injuries. The worker can obtain a compensation for his injury regardless of the cause of the injury.

Digital transition has become an essential matter for modernizing various administrative procedures including tax procedures. This research aims to study the aspects of digital transition in the field of tax procedures, and to explain the constitutional, legislative and judicial aspects of this development, whether in Egypt or France.

This study dealt with the definition and basis of cryptocurrencies from the historical, philosophical and legal aspects. Cryptocurrencies are decentralized digital currencies in issuance, development and control that perform fiduciary functions. The research included distinguishing cryptocurrency from other currencies, physical and digital, as well as ways to resolve the weakness of the Iraqi technical capabilities, including human and material capacities, and need for the existence of virtual financial means in general and cryptocurrencies in particular. We discussed attitudes of different countries towards cryptocurrencies. These attitudes are divided into three groups. Some of them including Iraq criminalized cryptocurrencies, and some are silent about it, while others chose to regulate cryptocurrencies such as in Japan, Norway, South Korea, Mexico, Germany and Canada. Although the best attitude is that which regulates, there are several criticisms due to its shortcomings and the continuous need to develop it.

Development is the way of life. It has been said in a famous phrase:" If one does not improve, he gets deteriorated, if he doesn’t update himself, he gets vanished, as for the one who doesn’t develop, he gets outdated". This saying applies to individuals, organizations and even countries alike. The changes in fields of life are steady, consecutive and the requirements to keep up with them are stressful and costly.
In this aspect, there is no doubt that the government of any country, in order to upgrade its public services, it seeks to take into account these matters and adopts the latest means to assure the quality of its services and ensure its governance. Among these, what is related to the mechanisms and means of collecting public revenues, of which the most significant tax revenues to facilitate the taxpayers' payment to the public treasury in the easiest and safest way. Therefore, the importance of this research concerning electronic tax payment at this important stage in which the Corona pandemic strikes the world and casts its delusion on different aspects of life politically, socially, administrative, economic and other aspects. So, this research is an attempt to clarify some aspects related to the electronic payment of tax in some countries.

Recently, information and communication technology (ICT) Considers a part of our daily life, so most of countries around the world have an interest in the applying such technology in different fields of their projects and institutions, in order to increase the work’s efficiency to keep up with the latest technical developments. This led to emerge several terms, in relation to applying (ICT), such as electronic management, e-government, e-accounting and e-marketing. For that, the General Tax Authority in Iraq started in 2017 to introducing technology into its work, and the Higher Management took steps to start an electronic project for tax accounting. This assists in saving time and efforts especially for taxpayer, as well as minimizing the corruption that might occur between the taxpayer and tax employee.
This research included introduction explains importance of the topic, problem that need to be resolved and structure of the research. Then it considered the concept of the electronic management and the term of e-government including its necessity, characteristics, classifications and steps for its implementation. After that, it explored requirements for e-government, difficulties and mechanism of applying it. further, the research focused on the reality of electronic management within the General Tax Authority in Iraq, and effects of the comprehensive electronic tax system, as well as the description of the system and challenges facing it, to reach several findings and recommendations.

This article highlights regulation of sex selection technology under Iraqi law. The modern methods for choosing gender of offspring includes; sperm sorting performed before fertilization, and pre-implantation genetic diagnosis (PGD) after performing in vitro fertilization (IVF) and prior to embryos transferring. Sex selection could be done for various purposes; medical purpose to avoid passing genetic diseases and disorders to offspring, and non-medical purpose to fulfill personal or cultural desire of having a child of a particular sex. In Iraq, there is no direct law addresses uses of assisted reproductive technology (ART) in general and sex selection in particular although this technology has become available and practiced. This paper explores whether the current situation in Iraq would require enacting a special legislation in relation to sex selection technology, and form and extent of the legislation, as well as requirements that should be met for carrying out sex selection. The article examines legislative provisions and principles pertaining fundamental human rights in Iraqi legal system relating to different techniques of sex selection, and regulations of sex selection in some western countries, as well as different arguments for and against sex selection technology, in order to provide a response about approach which should be adopted by Iraqi law in relation to sex selection. It will be argued that there is a need to regulate sex selection technology in Iraq, in order to obtain benefits of this technology and avoid bad practices of it. law should permit performing sex selection in certain circumstances.