AL-ANBAR University Journal of Law and Political Sciences

Collection is the most important and most dangerous stage of the tax, so there is no doubt that the stages prior to collection are considered a prelude to this final stage, and if the administration fails to collect the tax debt, then it will have made a wasted effort, and futile and useless expenses, which confuses the implementation of budget plans the public
It is through collection that the state treasury meets its tax revenue, which must take place at appropriate times and that are in line with the needs of the public treasury. The Iraqi legislator has ensured the collection and collection of the tax in specific ways and means that we will endeavor to explain, and clarify its impact on the legal periods of the tax syste.

The boom and development that the world witnessed in the medical field had a clear impact on the scope and limits of criminal protection for physical integration. These developments did not leave any part of the human body without taking it as a place and subject for it. Examples of modern medical therapeutic practices and technologies resulting from the biological revolution in the medical field, whose effects are clear on the scope and limits of criminal protection for the human body, is nanotechnology, as it is considered one of the latest scientific technologies whose development must be followed and understood, in order to reach an integrated protection for the body. the human being with all its elements and inclusions, the legislator had to face this development that overthrew many legal principles that constitute a real guarantee that prevents the violation of the sanctity of the human entity,
The research aims to monitor this new technology and to identify and draw its future features as well as to stand on its expected and current applications in the medical field.

Corporate governance is a term that has appeared and emerged a lot recently, especially after the global collapse of many important global economies. Governance is a set of rules, guidelines and procedures characterized by transparency and discipline, regulating the relationship between the different parties in the company. It aims to direct, rationalize, manage and control it, and protect the various stakeholders. And foreign investment has been of interest to economists since ancient times as an important factor in changing economic, political and international relations It is an effective way to exploit the country's natural resources, especially in developing and weak countries that lack capital, and in order to gain and attract the foreign investor, countries must provide an appropriate and fertile ground for foreign investment through a set of factors, guarantees and privileges that they provide to the foreign investor, and the best way to do so is to adopt Principles of corporate governance in national laws and legislation, whether commercial or other economic legislation, especially investment ones, in order for the foreign investor to be assured of these countries and their laws and thus invest his money in them and transfer his capital in them. The most important means to achieve these purposes is found in the application of an effective system of corporate governance, as it is a system that works to attract foreign investment in the host country. Therefore, many laws and legislations were issued at the internal level in countries to regulate governance, and great attention is paid by international organizations and institutions to set rules for corporate governance. Accordingly, corporate governance is a motive for foreign investors regarding foreign investments, and a legal means to protect their investments and achieve legal protection for them. Accordingly, Iraq is characterized by the presence of important and supportive components for attracting capital and foreign investments due to the availability of natural resources, human resources and lands. Which provides opportunities for production, export and import, and all this reflects, prepares and diversifies investment opportunities for all vital economic sectors.

Public health is the protection of citizens from dangers that may affect or threaten their health through out the spread of epidemics, infectious diseases, pollution, waste, factory smoke, and sewage waste because they form a long-term danger, and from here it was necessary to take measures and means to prevent their spread, or at least reducing them, and this can only be through the cooperation of the administration in the field of control, as a preventive function whose goal is to preserve public health which It is a human and social requirement for any member of society, because there is no work except with health, and there is no comfort except with health, and because it is a main and essential purpose for the progress of societies and the development of their people. Promoting Public health is considered one of the main goals that societies seek to achieve by providing effective preventive and curative means, which aim to conslidate the prosperity of the human right to maintain public health in order achieve a healthy society to prevail in which all necessary means and measures are available and upgraded through cooperation with all institutions and in various fields

The need for states has led to the emergence of the idea of belonging and loyalty to the homeland, which made legislation search for criteria that distinguish it from others, in order to preserve the sovereignty of the state by imposing laws and mechanisms that control the development of the idea of nationality, which is considered the basis for protecting the individual in society, according to which he acquires his rights and bears his obligations. It also led the legislator to rely on nationality in determining the applicable law in case of conflict of laws on the one hand, and determining whether the national judiciary is competent to consider cases related to a foreign element on the other hand. And the extent to which the principle of equality between women and men can be applied. In light of this, we concluded our research with the most important recommendation, which is the need for the intervention of the Algerian legislator to determine the conditions for the naturalization of children and stateless persons as a condition for entering Islam for the children of a woman married to a non-Muslim man during their desire to assume high positions, in order to preserve the elements of the nation, through bilateral or collective state agreements.

The research deals with the study of Electronic Bill Exchange, indicating the provisions related to each paper based Bill of Exchange and the Magnetic Bill of Exchange in the light of the new electronic environment for its circulation, negotiation and transaction with it. It also explores the legal problems it faces, particularly concerning the role of banking intermediaries in the process of private negotiating between banks without involving individuals.
The study takes into account the origin of endorsement, which is used for simplicity, increased guarantees, and avoidance of delay and complexity. However, the intervention of banks and the nature of the electronic Bill of exchange, especially the magnetic one, raise concerns as it does not meet the formality requirements of endorsement, stripping it from ensuring its purification from defenses and complicating the negotiating process more than simplifying and speeding it up.
The emergence of the electronic Bill of Exchange and its endorsement has introduced several problems, including issues of control possession and delivery of the electronic commercial paper, along with problems related to negotiability through endorsement. This research explores the extent to which the rule of endorsement can purify from defences and defects.

he crime of smuggling migrants threatens the security and stability of countries, especially with the significant increase in the activities of organized criminal groups in the field of smuggling migrants and other related criminal activities, which cause great harm to the countries concerned, in addition to what smuggling of migrants poses a threat to the life and security of the migrants themselves, which necessitated intensifying efforts international organizations to deal with this crime by signing agreements between countries to combat it and reduce smuggling cases.
As most of the countries concerned with the smuggling of migrants seek to coordinate among themselves in light of the circumstances that necessitated the necessity of international cooperation to confront this phenomenon after the rapid failure of various individual policies; This is after the growing sense of the problem and the inevitability of joint treatment of it within international efforts and its region or through bilateral agreements between countries.

Transitional justice is no longer just philosophical ideas in the field of societal peace. Instead, it has become of practical importance and acquired a realistic dimension in societies that have gone through violent crises, such as wars and armed conflicts, that usually leave a sharp social division. Transitional justice has become a priority when it comes to restructuring state institutions and perpetuating civil peace.

The damages for the breach of the contract are considered as one of the common law remedies for the damage and loss suffered by the non-breaching party. It is worth-bearing in mind that the damages are monetary in nature, and different from such equitable remedies as the specific performance and the injunction which are of real nature. It is to be noted that this piece of research is dedicated to study the concept of the damages in the English law, as well as their types and the manner how the courts estimate them. Compared with situation of the Iraqi civil law No. (40) of 1951. It is to be noted also that the problem of the study lies in studying some types of damages, which are not regulated by the Iraqi law. And an attempt to suggest some relevant recommendations to the Iraqi legislator to treat the insufficiency due to the non-regulation of some types of damages. As well as suggesting a legal regulation to them.

The international support for the ideas of the free economy and the abandonment of the socialist system, along with the influence of the slogans of globalization, which have cast their shadows on all economic spheres, both public and private, have led us to witness their impact on the scope of administrative contracts. These contracts have evolved from their traditional doctrinal forms to adapt to the prevailing ideas. As a result, relatively new types of contracts have emerged, in particular the public-private partnership (PPP) contract, which entails various concerns and risks for both the public and private sectors, while offering multiple and diverse benefits.
The concept of the participation system is recognized as a global phenomenon in terms of its development, as mentioned in the report of the International Monetary Fund of March 2014. The most important aspect of this type of contract is the process of risk distribution, which highlights the important role of governance in activating and ensuring the success of these contracts. Effective institutional and regulatory frameworks, as well as accurate economic, technical, financial and legal studies that delineate the distribution of objectives and define interests, play a key role.
Governance has become one of the most important necessities for the organization of work in both public and private institutions. It establishes the rules and principles that guide the functioning of these institutions and contributes to improving the control over the activities of both sectors, while increasing the adaptability based on this framework

The reality of our daily living within the scope of specialization in the legal field clearly showed us the possibility of achieving the deterrent goal through other means represented in the application of the criminal procedures stipulated in the Code of Criminal Procedure (Code of Criminal Procedure), although its rules enacted by the penal procedural legislature are directed towards the purposes of Regulatory, however, despite this, it has delivered these procedures according to its deterrent effect hidden through prestige and the penal procedure took place in the hearts of individuals and the accused alike, and it had an effective additive effect to increase the effectiveness of punitive deterrence, so it became a preliminary deterrence that strengthens the final deterrence that punishment produces at the time We notice that the legislator sometimes declares this deterrence when reading what is behind the text that prompted him to legislate it according to a specific form

The aim of the legislative authority’s oversight of the actions of the executive authority is not for each of these two authorities to stand before the other in a position of adversity, but rather that the aim is to achieve cooperation and balance between them in a way that guarantees the application of the rules of constitutional law, and for this reason the constitutional rules usually decide in the parliamentary systems of the legislative authority rights Certain activities that it exercises in the face of the government and achieves effective control over the actions and actions of the executive authority, and in return for these rights that the constitutional legislator puts at the disposal of the legislative authority.
It is worth mentioning in this regard that there are a number of factors affecting the parliamentary oversight of the actions of the executive authority, including those related to the nature of the prevailing political culture in the state, including what is related to the media, along with the role played by political parties and civil society institutions in this context. In the context of this research, we presented a number of proposals through which we worked to activate parliamentary oversight over the actions of the executive authority, including the necessity of presenting the decisions that were taken during exceptional circumstances to Parliament and determining the authority entrusted with announcing exceptional circumstances and other proposals.

The Executive Power of Reconciliation Records in Iraqi Law
Litigation ends normally on ruling on subject matter of the suit. It is the natural result of the procedures of litigation. However, it may not reach this goal and ends before that at the will of the opponent parties. The will of the parties has a main role in the judicial litigation, in particular, in civil disputes. And the judicial reconciliation is one of the legal means to end litigation by the will of the parties. The judicial reconciliation proved a great affectivity in reducing the burden on the courts and eliminate slow litigation and speed in resolving disputes because resort to courts in the usual way of settlement in disputes, though; However, the consequences of litigation behavior are in favor of one party at the expense of the other. Consequently, conciliation is closer to justice as each party knows the truth of its position in the dispute. Accordingly, reconciliation on the consent of them achieves justice that judicial judgment does not achieve with regard to one of them. For this reason, judicial conciliation and the way of reconciliation was organized and documented in the modern legislations; and the reconciliation records are regarded as executive documents have necessary execution power before its parties plus executive authority. In this research, we have shed light on judicial reconciliation as a consensual means to end the dispute between litigants through dividing the research into two topics where we touched upon the essence of judicial reconciliation and specified the second topic for study of implementation of records of judicial reconciliation.

This research revolves around the tort liability of persons who benefit from prior knowledge of legislative and administrative acts. The nature of this research required its distribution on the preliminary requirement and two sections. The first section was devoted to the concept of tort liability, while the second section was devoted to the position of comparative legislation of tort liability of the beneficiary. The research has found that the beneficiary\'s liability is in tort in comparative legislation. We proposed to the Iraqi legislator to include a particular text in the Civil Code so that it grants the right to everyone affected by the legal actions he undertakes on a specific issue related to legislative or administrative acts, either to rescind the action or claim compensation for the damage suffered as a result of the act, for a specific period, such as three months from the date of entry into force of the new legislation or the entry into force of administrative work, if it is proven that The party with whom the transaction was concluded had prior knowledge that such legislation would be passed or that the administration would take such a step.

The rules of Penal Law should develop according to the development of humanitarian societies. Modern rules have been established to criminalize every bad behavior that harms the safety of other individuals, but in most cases the activity of sanctions law is late. Therefore, the result go to develop serious or harmful behaviors to the society and individuals. So, that will be rejected morally.
So, the Penal Law was hesitated to criminalize it, and waiting the legislator to identify the right punishment and socially actions to meet the cultural and socially observed to meet the criminal justice and the punishment of the legislation of the legislation and the punishment of the legitimacy of the legitimacy of the criminal offenses and the sanctions, the abuse of the principle of legitimacy and penalties, there are many modern crimes such as abuse by giving Digital Drugs. So, If Law regards the injury of human body as crime in the law. The matter is not clear in the two acts, because there is no specific legal clause can criminalize one of them in directly. So, due to this ambiguity the Islamic Fiqh and Judg e try to the localization these acts based on the actual crimes in order to submit the criminals to Penal Law.

The employee in the public facility is the main tool in achieving the goals and aspirations of that facility, advancing it and managing its affairs in a way that serves the public interest, as the public employee is assigned functional tasks in order to carry out various job duties, including (administrative, financial and accounting, service...etc.) and that Among the most important and dangerous of these jobs are the financial and accounting jobs because the accountant is close to the cash amounts that are under his custody, such as the accountant and the cashier. Therefore, the public utility must choose to fill these jobs accountants who are known for their efficiency, sincerity, honesty and integrity in order to avoid cases of embezzlement, bribery and damage to public money. The Iraqi legislator has surrounded the state’s funds with many means of protection through the legislative texts stipulated in the Penal Code, the Civil Code, the laws of civil service legislation, the Integrity Law, and what is stipulated in them in terms of penal, civil or disciplinary penalties imposed on the employee who violates these legislations, but we find that these legislations It still falls short in protecting public money, in addition to the failure of the mechanisms in place to combat financial corruption currently in place, which is still widespread in a large part of the state’s joints. For this reason, the Iraqi legislator resorted to finding legislation in addition to that legislation to protect that money, through the legislation of a law Insurance on personal liability for employees of state departments and the public sector, according to which the state-owned insurance companies are entrusted with paying compensation to the public utility for embezzlement crimes and for damages that occur from the employees of that facility and to collect embezzled sums from insurance companies directly without resorting to traditional methods.

Legislation was not limited to being a group of arts in drafting and provision-making, but rather it became a self-contained science, governed by theories that established its importance and usefulness, and even its acceptance by people, and this is what necessarily requires that the drafting of legislation be extremely clear and precise in expression, and that they are understandable to the addressee of the law, and easy to interpret and apply, but the opposite is followed when drafting provision, especially the provisions of the civil law. Therefore, this study, through the embodiment and employment of the utilitarian theory, tries to show the hidden side of the drafting of provisions, which is the benefit of those provisions to the individual, or group, or both.
The idea of this study stems from an ethical philosophical theory called (Utilitarianism), which was founded by the English philosopher (Jeremy Bentham), and he expressed it through his work (An Introduction to the Principles of Ethics and Legislation), but the greatest influence of the theory appeared at the hands of the philosopher (John Stuart Mill), through his work (utilitarianism), used the term utilitarianism to express well-being in general, which he sees as the benign results of behaviors. From this standpoint, social utilitarianism emerged to describe people who do good work for the benefit of society and the largest number of people, expressing that the best actions that an individual can perform are those that achieve the greatest amount of happiness, benefit, peace of mind, and benefit to society on the one hand, and to the individual on the other hand, and thus an action is moral if it leads to these results.
Therefore, our justification of utilitarianism on a rational basis here must necessarily sacrifice the individual's happiness for the sake of the whole of which the individual is considered a part, and this is not achieved or correct without the assumption of a basic moral intuition, which made us believe in a philosophical principle that (work according to a principle or a rule that you can make it a general law for all people), in the sense that what is right (good) for me should be right (good) for all people when the circumstances are similar, so are there civil provisions that achieve this? This is what the study tries to answer, because when the legislator wanted to establish his doctrine of the public benefit, he needed a primary axiom that what the individual does in terms of behavior and actions must mean the benefit of the group in addition to achieving his benefit, and this is consistent with the principle of the utilitarians, because their ethical theory is based on the principle of benefit, which states that the morally correct action is the action that produces more good and benefit, and the morally wrong action is the one that leads to the maximum amount of good and benefit, meaning that there is no action without benefit, except that it varies according to the validity of the action or not. This is what the study attempts to root the principle of utilitarianism intended by the proponents of the moral philosophical theory from the texts of the civil law, as well as its embodiment in it.

This paper discusses the issue of stakeholder participation (Public Participation) in the process of enacting the law. It is a case of involving the social element in its professional or public capacity in the process of building or developing the legislative system through consultation and discussion by adopting various approaches and methods. The long-term goal behind this "Public Participation in Law-Making Process" lies in leaning the provisions of the law towards a practical realism based on the market, that enhances transparency and prevents conflicts with stakeholders in order to strengthen legislative confidence and trust and to ensure compliance with the provisions of the law.
Through the research methodology, We tried to identify the legal concept of Public participation, highlight the importance of involving stakeholders in rules-making tasks at the international and national level by citing a set of well-established and recent legislative experiences in this field, as well as some useful judicial rulings.
Completing the research necessitated writing four fundamental divisions that dealt with the research subject and its global sophistication at the international and national levels and tracking its extension in selected Arab countries, especially Jordan, Tunisia, and Morocco. In fact, involving stakeholders in the legislation industry would provide realistic and sustainable legislation capable of gaining confidence by enabling stakeholders to predict and observe the tendency of legislation which could give them greater opportunities to adapt their interests appropriately. On this basis, the research suggests that Arab countries, specifically Iraq, should adapt legislative approach that involve stakeholders in the legislation making process to narrow the gaps and achieve consistency with the global legislative movement, as well as contribute to supporting legislative credit and enhancing confidence in the Arab business environment.

The Kingdom of Saudi Arabia represents the beating heart of the Arab and Islamic worlds as God honored by the presence of Al-Haramain on its territory, which has made religion its apparent influence in guiding the Saudi foreign policy maker.
Since the time of King Abdulaziz's institutions, Saudi Arabia's policy has been based on well-established principles of Islamic religion and indigenous Arab nationalism. and based on geographical and security data that together constituted the psychological environment that guided the Saudi foreign policy maker and within key frameworks, the most important of which is the strengthening of relations with the Gulf States and the Arab Island; Supporting relations with Arab and Islamic States and prioritizing Arab issues in their foreign policy in order to serve those States' common interests and defend their issues.
Saudi diplomacy is characterized by the general nature of its geographical and historical location. It is the pillar of the Islamic message and historical leadership. It is characterized by the special nature of the moderate, harmonious, unbiased course of dealing with international developments and changes, which has earned it an important international position to influence Arab and international relations and support Arabs in their issues.

This research deals with the subscription contract for the service of private electric generators in terms of defining this contract, clarifying its legal nature, its legal classification, and the legal implications arising from it. The research focused on the obligations of the owner of the electric generator as the strong party in this contract. The research concluded a number of conclusions, perhaps the most important of which is that the operation of private electric generators results in multiple health and environmental damages that raise contractual liability, in addition to the tort liability of the generator owner towards subscribers and third parties. The research also concluded that the subscription contract for the service of private electric generators is close in its legal classification to the sale contract in the form of a contract for the supply of services. The owner of the generator is obligated, according to this contract, to supply the subscriber with electric power in the form of successive payments during a specific period and for a monthly fee. The research also concluded a number of recommendations, the most important of which is that the legislator in Iraq and the Kurdistan Region-Iraq organize the subscription contract for the service of private electric generators in a way that defines the concept of this contract due to the importance and common use of it by the people in society.

Inspection is one of the preliminary investigation procedures that may aim to find the accused, or arrest him, or find the victim and his whereabouts and kidnap him, especially in the crimes of kidnapping and detention in violation of the law. On the other hand, the search constitutes a violation of the right of the accused to the privacy of his life and the sanctity of his home, because the accused is innocent until proven guilty in a fair trial, so modern legislation has been keen to put guarantees for the provisions of the search, in order to prevent arbitrary measures and preserve rights and freedoms. Referring to the provisions of the Iraqi Code of Criminal Procedure regarding search provisions, we did not find any text specifying the time period for conducting house searches, as is the case with some comparative legislations. Which may be searched for, because there are minor crimes such as violations that do not require taking this sensitive measure, and this is a legislative deficiency that must be avoided.
From here came the idea of our research on the subject of the legal regulation of the time of house inspection in the Iraqi legislation as a comparative study to show the extent to which the Iraqi legislator succeeded in organizing this sensitive procedure compared to its regulation in the comparative legislation.

Semiotics is considered a tool of sound thinking, born in the arms of linguistic studies, then it was widely used in various forms of science, especially social and human sciences. In order to reach a fulcrum on which bridges of scientific communication between those sciences are built, challenges were encountered by the attempts of "Western" jurisprudence to include it in the legal field, but it reached some extent to link semiotics with logic, culture, and rhetoric, to obtain a rational interpretation and interpretation of the legal text, At a time when jurisprudence and judiciary must be prepared and accepted by the legislator to start taking serious steps towards adopting the semiotic approach in reading the texts of the law.
Semiotics challenges the stagnation of law and its human imperfection by considering it a tool through which economic, social and political turning points are expressed. Therefore, there is no room for applying the text that was “removed” from service, and it works to make the “symbol” a reality or a localized ruling that results in a contractual obligation, to end the saying that semiotics Legalism feeds on the sources of logic in all its details, and magnifies the role of philosophers, jurists, linguists and literature interested in legal affairs to link philosophy with law as it is an open criterion for different interpretations of the legal text - especially the legally implanted one - by navigating the darkness of intentions, interpretations and interpretations that must be consistent with the correct law. Otherwise, it is not welcome in the disciplined legal field.

The criminal case passes through independent stages, each of them from the other, and that the parties who own it and dispose of it differ from one stage to another. Evidence is available against them, but the practical reality has shown us many mistakes that the trial courts make by issuing judgments, most of which are overturned by the courts of cassation (cassation) and the reason for this is the lack of analysis and discussion of the evidence, especially in terms of clarification to the parties to the criminal case, The reason for this may be due to several factors that lead to this happening, which requires attention and highlighting.

The DNA fingerprint is a very important topic, which still needs a lot of studies and shedding light on it, especially that it is still in continuously developing stages, which imposed this importance on it, in addition to the need of societies in our present era for such a great disclosure in the field of proving rights and crimes, most whether at the scientific or medical level, or at the level of justice and its achievement, This is what prompted us to write this research marked by the impact of DNA on criminal evidence, through three sections. The first section contains a statement of the concept of DNA as a means of proof, and the second section in its statement of the position of positive legislation that dealt with DNA and its validity as a means of proof, then the third topic, in which I explained a set of applied models in which topic that shed light on various aspects that benefited us in our research by shedding more light on it, because the subject of genetic fingerprint is one of the great scientific discoveries in our time, which will not be relied upon specific in certain fields, but rather includes many
aspects in various fields surrounding the different human life.

Every trader, within the framework of the commercial environment, seeks to achieve a unique goal of making profits. And to achieve its goal, it strives to obtain a competitive advantage, and one of the most effective means to achieve this advantage is entering into a trade alliance, as a trade alliance, also known as a (commercial cartel), is an official, economic and legal business relationship between two or more merchants, each of whom shares objectives. Short or long-term business characterized by homogeneity, and the structure of the merchant alliance can include joint ventures, concessions, joint licensing, joint marketing, and joint manufacturing, although there are advantages and disadvantages of business alliances, but they generally enable the merchant to achieve his goals more quickly than if he was seeking to achieve it alone, and in exchange for these advantages of trade alliances there are some disadvantages, which are the dominance of a particular alliance over the markets; Which reduces competition within the commercial market; And then the commercial alliance controls the prices of goods and services, so the laws in developed countries, led by the United States of America, tended to combat commercial alliances that lead to the melting of competition within the framework of the commercial market, through a legal system called the laws of (Internet), and if the matter It was regulated in Iraq through the Iraqi Competition and Prevention of Monopoly Law No. (14) of 2010. No, it was not sufficient to the extent that preserves the competitive atmosphere within the framework of the commercial market, which requires benefiting from the American experience by studying it in a way that is comparable to Iraqi law.

There is great importance to the position of the head of the administrative unit in Iraq, as this position is considered one of the main positions in the local administrative organization system in the country, as the administrative organization system in any country depends on two main methods: administrative centralization and administrative decentralization, and the state’s choice of one of the two methods depends on several factors , including the size and shape of the state, whether unified or federal, the number of its population and the development of its functions, and these factors play an important role in determining the appropriate and most effective administrative system to meet the needs of society and improve the management of government affairs and provide services to citizens.

The development of societies and the pursuit of economic and social development goals through entrepreneurial business management and the empowerment of women to successfully manage public utilities despite the problems and obstacles they encounter suffer from many difficulties and obstacles, despite the fact that most countries have tended to implement what is affirmed in international conventions and covenants on human rights, and the need to work with the principle of equality between races in administrative leadership and enable women to represent important positions in various public fields in a successful manner, through the elimination of All forms of discrimination in equal opportunities and the possibility of appropriate decision-making. Hence, the problem of demonstrating the extent to which women can enter leadership in the field of administrative work appears, in which we will focus on enabling women to assume administrative management, senior positions, as well as legal protection that has enhanced the empowerment of women in the management of public institutions.

In this paper, I have defined lineage through the scope of Islamic sharia and legally and elaborated the reasons for its legitimacy, namely: marriage and offspring. I have further detailed the primary ways of validation which are: bedding, declaration, evidence, lineage tracing, and genetic testing. I discussed the ruling on attributing the newborn to the mother, and mentioned some cases in which the newborn is attributed to the mother, such as: Oath of condemnation, adultery, and rape. I elaborated on the ruling on proving the lineage of an abandoned child, and the ruling on proving the lineage of a newborn from a Yazidi woman survivor of ISIS in Islamic law and in the Iraqi Personal Status Law, and compared the provisions of lineage between Islamic law and the Iraqi Personal Status Law, and gave preference to the rulings according to the evidence found.

In October 2019, intense protests erupted in several Iraqi governorates, in which the demonstrators demanded the authorities to implement various reforms in political, economic, security, and service matters. Violent clashes took place, blocking roads, burning party headquarters, and closing some government institutions, which resulted in the killing and wounding of many demonstrators. As well as in the ranks of the security forces.
As a result of local and international pressures - especially on the part of international governmental and non-governmental organizations - these complex and accelerating events resulted in the Iraqi government submitting its resignation

The condition of stability is one of the interests sought by the investor, whether he is a national or a foreigner, because this condition is attached to creating a stable and constant legislative environment for a certain period, as the condition of stability provides advantages and facilities to the contractor, on the basis of which he is satisfied to be in a certain legal position with the state, and he usually sticks The contracting party to include the condition of stability in order to avoid legislative fluctuations that may occur in the law in force at the time of concluding the contract, which the contracting state resorts to achieve its economic goals and keep pace with its interests in various fields, The type of ownership for the public interest and nationalization is the most important risk facing the contractor with the state, especially in long-term contracts, so the contractor is armed with the condition of proof to face changes in the contractual process, to provide the greatest possible protection for his previous goals of obtaining the financial benefits considered at the time of contracting.

The legislator has granted the judiciary wide discretionary authority in evaluating the evidence of criminal evidence with regard to the subject of witness testimony in order to search and reveal the truth as it is, and the goal of the legislator in that is to reach the actual truth. This is based on his experience, his legal culture, and his qualifications in issuing his decisions and judicial rulings. Nevertheless, the work of the judiciary may be subject to misleading from the weak-minded regarding the Perjury witness, as his testimony may be sufficient to put the innocent in prisons, so the legislator arranged criminal Penalties for the crime of perjury.

The true Islamic religion recognized the human right to work without discrimination between one sex and another, in a way that guarantees a decent life for this person. In this context, the issue of women's right to work emerged in application of the principle of equality. However, this issue stems from multiple problems related to the impact of this work on her marital rights, such as alimony, custody, etc., which is a motive for studying this subject.

The principle of the legality of tax laws is one of the most important principles on which the legal system of the general tax is based، as it governs the tax system of the entire country. Interpretation of tax laws and the inadmissibility of imposing new taxes except with a legal text، and the impact of this in developing tax policy، achieving tax justice، enhancing trust between citizens and the administration، and consequently paying the tax easily and smoothly، and strengthening the sources of income for the state.
The persons who charged with paying taxes will feel the tax significance and the lack of Imposing taxes on them retroactively and not imposing new taxes without legal text. In order to understand the issue of the principle of the legality of tax laws، we divided the research into two sections، the first of which we address the non-retroactivity of tax laws. It contains two demands، in the first of them we address the justifications for non-retroactivity، and in the second: the implications of the principle of non-retroactivity of tax laws.
As for the second topic، we discussed the inadmissibility of expanding the interpretation of tax laws and the inadmissibility of imposing new taxes except with a legal text، and it has two demands: the first is about the inadmissibility of expanding the interpretation of tax laws. In the second requirement، it is not permissible to impose new taxes except by a legal text.

The maintenance of ancestors is a subject of controversy in Islamic jurisprudence and positive law in terms of the following issues: The first issue is the concept of ancestors; The majority of jurists defined it in a broad concept, which is what we preferred. The Malikis defined it in a narrow sense. The Iraqi law adopted the narrow concept, while the Egyptian law adopted the broad concept, while the Tunisian law took a special position. The second issue is the conditions for the maintenance of ancestors; The conditions agreed upon are the poverty of ancestor and the left of the branch, but the Malikis restricted the left with money only. The Hanbalis stipulated that the branch be inherited. We have preferred the Hanbali school of thought for its fairness. The laws under study were taken under the agreed terms. The third issue is the conflict between ancestors over maintenance. The fourth issue is the conflict between the branches, determining who is assigned to them, and how to distribute the amount of maintenance imposed on the branches in case there are many of them. There are other issues: the amount of maintenance for the ancestors, As well as the reasons for the fall of ancestral maintenance. Finally, the issue of the penalty one charged with maintenance when he refuses to spend.

Under the light of the great development that the world is witnessing especially at the technological level, various governmental and non-governmental agencies worked to take an advantage of this development and some of them took an advantage of that in a positive way. On the contrary; there are other parties that have sought to exploit this development and the vast cyberspace that is somewhat out of control for other (Criminal) purposes. This led to the emergence of the so-called cybercrime. In view of the seriousness of these crimes at all levels, States have worked to enact legislation to combat this type of crime and this is also done by the international community (both Global and Regional) and this is through the issuance of declarations and the conclusion of agreements that work to reduce these crimes.
Here we would like to sign out an important point, which is that confronting these cybercrimes is an urgent necessity at the present time due to the danger these crimes pose to the lives of individuals as well as their effects on international peace and security.
Through studying on this subject, it has become clear to us that the efforts exerted in this regard need to be more serious than they are now to face the seriousness of these crimes, especially those related to terrorism, as the current efforts are characterized by shortcomings and the evidence is the noticeable increase in the rates of these crimes at the present time.

This study addresses the topic of electronic crimes involving money and how criminal law deals with them, as they are non-traditional and emerging crimes with a special legal nature.
The main issue raised is the extent to which criminal law can provide criminal protection against electronic financial crimes. Are these crimes covered by the existing penal code, or do we need specific legislation to understand the nature of these emerging crimes? This would enable us to control and prevent offenders from evading punishment.
The study reached several important findings. Firstly, electronic crimes and electronic financial crimes have a distinct legal nature and elements that differ from traditional crimes. Additionally, the locus of these crimes is different from that of traditional crimes, as material money differs from virtual money. Moreover, the penal code was developed at a time when the concept of electronic financial crimes did not exist. Therefore, the current penal code has not been able to provide sufficient criminal protection against these crimes.
The study recommends adding a provision to the Jordanian penal code that clearly defines electronic financial crimes, eliminating any distinction between them and traditional financial crimes. This would ensure their proper legal adaptation.