When exercising their authority in the jurisprudence, judges are subject to a set of restrictions that they must adhere to, as they do not want their jurisprudence to be accepted and welcomed by law practitioners in general, and legal scholars in particular, and in contrast to it, the arrows of criticism and defamation will extend to that jurisprudence, and then they will have to reverse them . Perhaps the most important of those restrictions imposed on judges is their observance of justice between the parties to the lawsuit through their lack of bias for one of the parties at the expense of the other, in addition to their observance of public order and public morals, as well as their observance of the legal texts that they work under its u

Freedom of opinion is one of the freedoms that constitutions and laws have guaranteed to protect and is exercised through the media. However, this freedom must be exercised within certain limits, which include respecting a person’s right to preserve his privacy, image and reputation. Just as the media has the freedom to exercise its right to publish and express its opinion with complete frankness, it is in return obligated to respect the rights of others and avoid defaming them and violating their privacy. If the media does this, the injured party has the right to demand compensation for the damage he has suffered as a result.

Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

تهدف هذه الدراسة إلى محاولة التعرف على اثر كل من عرض النقود وسعر الصرف على معدل التضخم في الاقتصاد الليبي خلال الفترة 1990-2008. ولتحقيق ذلك فقد تم اختيار الرقم القياسي لأسعار المستهلك ليمثل معدل التضخم، وعرض النقود بالمفهوم الواسع  ممثلا لعرض النقود، وسعر صرف الدينار الليبي مقابل الدولار الأمريكي ممثلا لسعر الصرف وقد أخضعت المتغيرات لاختبار السكون والذي تشير نتائجه إلى أن التضخم وعرض النقود وسعر الصرف

الملخص - يهدف البحث الحالي الى تعرف اتجاهات مدرسي ومدرسات المدارس الثانوية نحو التربية الجنسية والتعرف على اثر متغير الجنس (ذكور، إناث) في تكوين اتجاهات تدريس التربية الجنسية في التعليم - الثانوي فضلاً عن تعرف التطبيقات التربوية للتربية الجنسية في المدارس الثانوية ، إذ ان التربية الجنسية واحدة من أهم فروع التربية في الإسلام , وهي ذات أهمية في نشر الوعي الديني والصحي والتربوي والاجتماعي والثقافي في المجتمع

The study of these selected traces shows that what Imam Mardini did on Imam al-Zayla'i and enabled him to graduate the hadiths of the book (guidance and conclusions) as well as in choosing the novel closest to Murad the work and not as described by al-Zayla'i .... never deserves descriptions.

Blockchain is an innovative technology that has gained interest in all sectors in the era of digital transformation where it manages transactions and saves them in a database. With the increasing financial transactions and the rapidly developed society with growing businesses many people looking for the dream of a better financially independent life, stray from large corporations and organizations to form startups and small businesses. Recently, the increasing demand for employees or institutes to prepare and manage contracts, papers, and the verifications process, in addition to human mistakes led to the emergence of a smart contract. The smart contract has been developed to save time and provide more confidence while dealing, as well a

Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

Abstract:

The achievement of economic and social welfare for individual is the main target to all policies that adopted by all countries worldwide either were economic, social, political or others. The obtaining of education by individuals and especially the higher education is one of the most important determinates in achieving the wellbeing and lasted economic development. This is because via the higher education new fields can be opened in front of individuals in order to get adequate jobs associated with their scientific specialization. This is allowing educated individuals gain higher income that can reduce the gap of income inequality.

Thus, this paper aims to analysis the n