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Legal Legislation and Freedom of Expression / Historical Approach
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Freedom of opinion and expression occupy the first place among the concerns of countries and international organizations. And it is also the basis of contemporary freedom because it is the foundation for achieving freedom in other fields such as politics, economics, education, etc.. The constitutions of the state have ensured that almost the entire freedom to express an opinion in all its forms either orally or writing or images of expressions, but these freedoms are identified within the law. Most countries announced their commitment to the international conventions and texts issued by international and regional organization like the Universal Declaration of Human Rights in 1948, and the International Covenant on Civil and Political Rights which have been adopted by the United Nations                                                                                  Freedom of opinion and expression occupies the first place among the concerns of countries and international organizations. And it is also the basis of contemporary freedom because it is the foundation for achieving freedom in other fields such as politics, economics, education, etc.. The constitutions of the state have ensured that almost the entire freedom to express an opinion in all its forms either orally or writing or images of expressions, but these freedoms are identified within the law. Most countries announced their commitment to the international conventions and texts issued by international and regional organization like the Universal Declaration of Human Rights in 1948, and the International Covenant on Civil and Political Rights which have been adopted by the United Nations                                                                                               The freedom of media has got a great importance because it is the most effective way in spreading the views of interests to communities, their aspirations, their rights, and to ensure them to communicate with each other. As well as it allows multiple sources through diversity in the dissemination of information. This way will help individuals ensuring that they verify the validity of the facts and make their own opinion on the events objectively. The freedom of expression has coupled with the right of access to information and its dissemination but these freedoms include duties and responsibilities. Therefore, it is forced to subdue this right for a number of legal proceedings, conditions, restrictions, specific penalties in the law as this is necessary in any democratic society in order to protect homeland and its safety, crime prevention, respect other's rights and prevent the deployment of private secrets                                                                                                                                         So, this research represents a simple effort to highlight the most important legislative aspects of some Arab constitutions that guarantee freedom of expression. And it necessitated the need to search some of the texts cited in the constitutions of Arab and foreign countries; we found how everyone agreed on freedom of expression and opinion and access to information and its circulation. Then, their freedoms have been bound with materials of the constitution to prevent the disclosure of information in many cases such as wars and crises                                                                                                                         

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the net profitability of total investments using a constructed mathematical model: An applied research at Iraqi Middle East Bank for investment for the financial years 2008-2010
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The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Taxes Effectiveness on controlling The Pollution reduction levels due To the Activity Contracted Foreign Oil Companies in Iraq: An applied research in the general commission of taxes
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     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Active Role of Admin strative Skills in Reinforcing Strategic Entrepreneur Ship Through Organizational Flexibility: دراسة استطلاعية لأراء عينة من الإدارات العليا والوسطى في المصارف العراقية الخاصة / بغداد
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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Publication Date
Wed Jul 05 2017
Journal Name
Chemical Engineering Communications
Microwave-assisted preparation of mesoporous-activated carbon from coconut (<i>Cocos nucifera</i>) leaf by H<sub>3</sub>PO<sub>4</sub>activation for methylene blue adsorption
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Publication Date
Tue Jan 01 2013
Journal Name
Advances In Physics Theories And Applications
Adsorption Study of Symmetrical Schiff Base Ligand 4,4’-[hydrazine-1,2-diylidenebis(methan-1-yl-1-ylidene) bis (2-methoxyphenol)] on Granulated Initiated Calcined Iraqi Montmorillonite via Columnar Method.
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The adsorption ability of Iraqi initiated calcined granulated montmorillonite to adsorb Symmetrical Schiff Base Ligand 4,4’-[hydrazine-1, 2-diylidenebis (methan-1-yl-1-ylidene)) bis (2-methoxyphenol)] derived from condensation reaction of hydrazine hydrate and 4-hydroxy-3-methoxybenzaldehyde, from aqueous solutions has been investigated through columnar method.The ligand (H2L) adsorption found to be dependent on adsorbent dosage, initial concentration and contact time.All columnar experiments were carried out at three different pH values (5.5, 7and 8) using buffer solutions at flow rate of (3 drops/ min.),at room temperature (25±2)°C. The experimental isotherm data were analyzed using Langmuir, Freundlich and Temkin equations. The monol

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Artistic Features Of Re-Writing The Novel "On The Eve, on The Eve" By YevgueniBobov: As an Example: Жанровые Особенности Ремейка (На Материале Романа Е. Попова «Накануне Накануне»)
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 The paper tackles two topics. The first is about the term "Ремейк" which is very common in contemporary Russian literature; it has counterparts such as " Обработка" and " Переделка", where these two may indicate any of the following meanings (remake, reformulate, rewrite, treatment, modification, change). It has been shown that this term does not have a stable definition. Also, the role of this term in literary studies has been mentioned along with how it has come to its peak of use in post-modern literature.

The second is that I have taken a sample of well-known works in Russian literature " On the Eve, On the Eve " by the contemporary Russian writer YevgueniBobov, and shown the effort of the writer

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Отражение женского пола в качестве женщины в русских фразеологических единицах на фоне арабского языка Reflection of Feminine Gender as represented by Women in Russian Idioms in Comparison with Arabic
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Аннотация

Взгляд на пол как на комплексное социальное отношение означает,что роль женщины в истории следует рассматривать не просто как новый для исторической науки предмет исследования, а как обойденный вниманием ученых вопрос об отношениях между людьми или группами людей.

Женщина играет особую и важную  роль в обществе , даже скажут ,что она половина нашего общества ,поэтому она яв

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Publication Date
Thu Oct 31 2024
Journal Name
Mathematical Modelling Of Engineering Problems
Investigating the Effects of Canard Dihedral Angle on the Wing Span Loading in a Forward-Swept Wing Aircraft at Transonic Speeds at Steady State Conditions Using Computational Fluid Dynamics
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Forward-swept wings were researched and introduced to improve maneuverability, control, and fuel efficiency while reducing drag and they are often used alongside canards, to further enhance their characteristics. In this research, the effects of canard dihedral angles on the wing loading of a forward-swept wing in transonic flow conditions were studied, as the wing loading provides a measure of wing’s efficiency (lift/drag). A generic aircraft model from literatures was selected, simulated, and compared to, using CFD software ANSYS/Fluent where the flow equations were solved to calculate the aerodynamic characteristics. The research was carried at two different Mach numbers, 0.6 and 0.9, for five different canard dihedral angles which tra

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority
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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Issam al-Din al-Asfrani's footnote On the interpretation of the oval Imam Issam al-Din Ibrahim Arbashah al-Asfrani (Th 159 e)   Surah Al-Baqarah (verse 55-911)
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Issam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
  Surah Al-Baqarah (verse 55-911)

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