Al-Kitab Journal for Human Sciences

The lawsuit to transfer the ownership of the vehicle through the court is an objective and declarative lawsuit represented in giving the buyer or the owner of the vehicle the right to resort to the court to demand the transfer of the ownership of the vehicle in respect of which a paper or electronic traffic contract is concluded to his name. This is due to reasons out of his hand which belonging to the seller’s refusal without a legitimate face to transfer the vehicle’s ownership, or in case of his absence, his loss, or his travel to an unknown destination or others and after certain conditions are met, most notably the existence of a traffic contract that meets the form stipulated by law. Transferring the ownership of the vehicle is considered a new act the Iraqi legislator has innovated in the new traffic act (No. 8, 2019) as a second alternative way to transfer the ownership of the vehicle in case it cannot be transferred in a classic way through the police department. The Iraqi legislator was the only one among the rest of the Arab laws in approving this case.

Promoting economic development and stimulating investment is mainly associated with upgrading tax laws and providing incentives that would contribute to attracting and flowing local or foreign capital into the country. As though, the investment decision is based on tax exemptions that can lead to a reduction in production costs resulting in increase in the size of return on investment, in addition to providing a wide area of suitable climate for investment.
Therefore, this study aims to clarify the tax exemptions contained in the various investment laws, through an analytical and descriptive study of the industrial investment laws, the investment laws of the federal government, and the investment laws in the Kurdistan Region, as the scope of the study in Iraq was determined as a model.

The continuous development in accounting practice in various countries of the world is a reflection of their adoption of the accounting conceptual framework and accounting standards, and the lack of adoption of an accounting conceptual framework in Iraq. So, the present research aims to determine the impact of adopting the conceptual framework of IASB 2018 on the unified accounting system and to identify the benefits of adopting the conceptual framework of IASB 2018 by designing a questionnaire that was distributed to a sample of academics and professionals specialized in accounting. The questionnaire has been analyzed according to scientific statistical methods with the aim of verifying the validity of the research hypothesis. The research has come up with the conclusion that there is an impact of adopting the accounting conceptual framework on the unified accounting system, as well as it recommends the adoption of the accounting conceptual framework of IASB 2018 and the gradual change of the unified accounting system.

The present study aims to clarify the close relationship between history and the science of criticism and modification through the biographies of the Qushayri message by the men of documentation. The study of documentation is at the heart of historical studies as it searches in the past, and served as a sieve that produced these men and their narrations. We have also clarified in this study the types of deception in the chain of narrators, and how Al-Qushayri was trapped in the deception of the sheiks whether he knows or does not know, with an explanation of the facets and types of deception and the motives for falling into it through the scientific and methodological analysis of the biographies of the men of his chain of transmission and according to what he mentioned in his narrations. Perhaps, this study serves as an invitation to the people of knowledge to take it as a model for writing biographies of the documentary narrators of Al-Qushayri’s narrations in his message, which no one who verified this message has addressed.

After harmonization is one of the most important stages of applying the rules of international law, i.e., agreements at the national level, as this expresses the true intention of states to abide by the rules and provisions of those agreements. Therefore, these agreements remain scientifically invalid despite the fact that states accepted them in an official capacity, if they are not The necessary legal and practical measures are taken to ensure the implementation of these conventions within the framework of the domestic law of foreign countries, and work to achieve harmonization between their national legislation and those conventions on the other hand, and what concerns us in this regard is achieving harmonization between national criminal legislation (substantive and procedural) and international and regional conventions.

The Qur'an is still the net source of the construction of civilized man, and its guidance continues to represent the safest, most representative and most useful ways of staging in the courses of perfection and sophistication. The present research, the Qur'anic directives in Surat al-Alaq and their impact on human construction, comes to be a model of some of the directives of the Holy Quran and their impact the human building.

The international community has witnessed the emergence of several military alliances, which have been instrumental in international relations, particularly with regard to the issue of the legitimate defense and collective security of allied States in order to maintain international peace and security. The conflict between these States, particularly between the eastern and western camps, has ended in the disappearance of all these alliances, most recently the Warsaw Pact in 1991. NATO, an instrument of Western hegemony after the fall of the former Soviet Union, remained in the international arena. NATO has taken the role of the Security Council in maintaining international peace and security, with the United Nations now controlled by the major veto powers.

In the current research, we dealt with a number of topics of cognitive importance in literature and contemporary marketing thought to form an intellectual framework expressed in the relationship between enlightened marketing and marketing success, as an important source of distinction for small business organizations in the city of Duhok. Informed marketing was expressed in dimensions (consumer-oriented marketing - innovative marketing - value marketing - community marketing - mission-based marketing), and marketing success was expressed in dimensions (low prices - market share - continuous improvement - marketing creativity and customer satisfaction and loyalty). As for the research problem, it was formulated by a number of intellectual and field questions, most notably the diagnosis of the extent to which small business organizations possess the variables and dimensions of the current research and whether they are practiced by them in reality, as well as the special statistical relationships between those variables and dimensions. We also aimed to answer these questions to clarify the intellectual implications of these variables and dimensions, as they are one of the marketing topics in the modern administrative and marketing intellectual literature on the environment of small business organizations in the city of Dohuk.
Statistical relationships were tested according to the assumptions by adopting the (SPSS V.26) program, where the research field included (8) small business sectors, and the research community was identified with managers, while a random sample was taken from that community amounting to (153) individuals distributed at different administrative levels in These organizations, and the importance of the research lies in the fact that it is an attempt to come up with a contemporary intellectual and marketing framework based on the field and applied effort of the reality of the research topics, as the research reached several conclusions, most notably the existence of a correlation and impact relationship for the enlightened marketing variable in the marketing success variable. As for the most important proposals, if the researched organizations want to achieve high levels of marketing success, they must harness the support provided by enlightened marketing in this field in order to achieve excellence and distinction in the market in which they operate.

The issue of strategic agility is one of the contemporary and important issues that are indispensable in a world characterized by intense competition, as the rapid changes that have occurred in the environment and the increase in the intensity of competition that the organization cannot ignore and has forced it to adopt modern strategic methods that enable it to use its human resources rationally and properly towards achieving its goals. Therefore, the main objective of this research deals with the statement of the role of strategic agility with its dimensions (strategic sensitivity, strategic response, collaborative capabilities) as an independent variable in achieving human resource governance in its dimensions (accountability, information generation, transparency, participation, strategic direction) as an approved variable for a group of leaders in Zain Iraq Telecom Company. The problem of the research was embodied in the great changes that occurred in the functionality of human resources, so controlling the use of human resources in a rational manner has become an important issue in Zain Iraq Telecom which can be achieved by adopting the concept of strategic agility. The researcher translated the research objective into a hypothetical model that includes the variables and dimensions of the research according to the analytical descriptive study method in Zain Iraq Telecom, and it reflects the nature of the relationship between the research variables. Then a set of hypotheses were formulated that were tested through the appropriate statistical methods and according to the statistical package (SPSS) program. The study population was represented by the leaders of Zain Iraq Telecom Company (Northern Region), and the sample size was (72) leaders in the company under study. A set of conclusions was reached, the most important of which was that there is a positive correlation between strategic agility and the achievement of human resources governance in Zain Iraq Telecom. All changes that occur in the human resources function in Zain Iraq Telecom.

The present research discusses the importance of the mind and its impact on human development, for the mind is the feature that distinguishes man from the rest of the creatures on the earth. The soundness and development of the mind is an urgent necessity for the growth and development of mankind. The mind can only be developed with the light of knowledge, which is the tool of the mind because through knowledge the economic, social, and political life develops.

Citizenship is not built except in a democratic and legal-political environment which is a basic limitation for the development of the state, starting with its political, social economic system. As the concept of citizenship is the feeling of belonging and participation in building the nation. Therefore, it is necessary to adhere to the duties and rights that are the basis of the democratic state, without which we would be in an authoritarian state dominated by tyranny and corruption. These freedoms and public rights of citizenship, born of human rights and derived from the internationally recognized global legitimacy, aim to defend human dignity and protect it from dictatorial regimes. So, citizenship in the true democratic sense is represented by the constitution that protects rights and public freedoms, which includes the principles of equality and respect for freedom of opinion and expression. Thus, we have achieved what is called true citizenship, enjoying freedom in a democratic country.

As for what follows: The concept of bribery: It is one of the bad phenomena in society. It is about someone giving some money in exchange for taking a right he does not deserve, or to be excluded from a task he does not want to do.
The rule of bribery in law.
Bribery is prohibited unanimously, and not permissible. It is what a person gives in order to wrongfully pass a judgement on him, or to appoint and administer a mandate to oppress a person. This is the sin of the giver and the taker.
Bribery falls in sections:
A part of it is, what is forbidden for the giver and the taker, and part of it, is taking money to settle his affairs with the Sultan, and another part is that, which pays to avoid off fear from the giver for himself or his money.
The harms of bribery are many, which : it varies according to its subject matter and the different degrees of its two parties.
The evils of bribery are many, including: disrupting the business in order to pay the bribe, and also the result of a recession in the work in the town. The lack of production which negatively affects the entire community.