Journal of college of Law for Legal and Political Sciences

Undoubtedly, the state council exercises its missions and specializations by a group of persons and authorities. As for persons, it is noticed the importance of professions achieved by the council has affected its workers' nature. They are not only the men of law but they are a private group of workers in the state, who must have special conditions surrounded by special warranties that distinguish them from the others which grant their neutrality in exercising their works. Therefore, it is important to pay attention to choosing the council members with putting proper rules for their legal system.Accordingly, the members of state council in other legal systems e.g. France and Egypt represent a distinguished group of public employees, because they submit to a legal system which consist exceptional provisions which lead to support the members of state council in the face of administration which is considered as a guarantee and independence to achieve their missions.

This research includes the study of a vital and important subject of the public job، which is the subject of secondment of the public employee، where it highlights the performance of the public employee in the interest of another governmental or private entity، inside or outside the country in accordance with certain legal provisions stipulated in the Civil Service Law No. 24 of the year 1960، amended Civil Service Instructions No. 11 of 1960 and many decisions of the Revolution Command Council dissolved and some special laws in terms of the general provisions of the law.The third topic is devoted to the study of the legal status of the employee who is familiar with the statement of his rights، his

Today we see a lot of people who are looking for someone to take their place in carrying out their transactions, due to their limited time or lack of knowledge of the origins of the transaction, so they resort to contracting with another person called (Tracer) to complete the transaction in his stead for a certain amount of money as agreed. Thus, there are many who take transactions tracking as a profession in most state departments and institutions such as the municipality and the real estate registration directorates, passports, civil status and courts, as many who wish to obtain a passport or building permit or transfer ownership of a property or register a vehicle in the traffic department, resort to contract to complete the transaction. Also, it contributes to solving the unemployment problem to some extent, as this profession is a source for living for the tracer that helps in managing his living and his family’s. As such, the importance of the topic was organized in most legislations such as the Syrian and Saudi legislations, except the Iraqi legislator who did not regulate this issue leaving it to the general rules. Therefore, the need has become urgent for the Iraqi legislator to intervene, address this legislative deficiency, regulate and protect this profession without disgracing it through the deal between some tracers with some employees in the departments using unlawful ways to complete transactions. This may occur when the law disseminates the conditions that must be met for the tracer and clarifies his rights and obligations, as well as punitive texts that ensure the implementation of these provisions legitimately.

The legal organization to ensure the merit in the rights in rem of the common money:The origin in the ownership is to be proved for somebody , and this is the sorted ownership, but the ownership may be proved for more than one person regarding the same property then it is said that it is common property, and the latter is considered an important subject that was addressed by the Jurists and the law men, it was organized in all the legislations and its provisions, even though some of them didn't meet all these provisions as in the Iraqi legislation, that requires reviewing the provisions and general rules in the law to address this legislative shortage , and also the common ownership has taken wide attention in the judicial field , and many addressed it and judicial provisions were issued for it that indicated its status and the difficulty of its provisions because it often leads to problems between the common owners (partners) , and one aspect of the common ownership subjects is dividing the money as a right in rem that created other issues that the legislators intervened to organize its provisions , but the researcher of the provisions of civil legislations has in mind aspects that was not completed in legislation regarding some issues that accompanies conducting the rights in rem division such as the merit and this is a topic the researchers deem important to address in the research. To specify the required assurance in the rights in rem division of the common money we shall divide this research into two topics: in the first topic we address the assurance and its conditions in two ranches, in the second topic we shall address the assurance provisions in two branches also.

The tax aims has economic, social and political goals and comes at the forefront of those goals that it represents a financial income to cover the expenses of the state with all its facilities and has other goals is to achieve economic and social balance and accelerate the process of development and redistribution of income and stimulate savings and investment in accordance with the priorities of development, and the legislator the importance of taxes and how to obtain them and exempt them In the administrative contracts concluded among the State and local foreign companies, and a statement of the rights and obligations of the contracting parties, with a statement of the role of the financial authority in the collection of such taxes as decided by the Iraqi legislator in the Income Tax Law And tax instructions for settling accounts of contracts between Iraq and foreign contracting parties No. (2) for the year 2008.

ABSTRACT :
Public administration needs many persons to conduct their everyday work. The people who are in charge of a public service of those persons perform the management functions temporarily longer or shorter depending on the actual need for the services associated with the government throughout nodal relation which are closer to regular description. They have a big role in helping the permanent employees bear the obligations resemble very similar to the second category obligations fairly and in contrast they have the rights set forth in a lot of laws and decisions that we find different between the two and the others in its defined or organized sets for the conditions assigned to a public service, and the most important of those rights are financial rights of remuneration which they earn those wages vary from / to another person by nature of the work they are doing and who could be affected by the increase or decrease according to the extent of their commitment to their duties.

If the principle of procedural is not to fall right behind the demands of a neutral judge protected works to get it back to its owner in order to benefit from it and its blessings, the law allowed each person to go to court to demand the right and protect it by applying to him in order to eliminate work - by a set of procedures that are based on equality and working to achieve the principle of confrontation between adversaries in front of him - to achieve justice by giving everyone his right by virtue of res judicata has authoritative command in order to benefit the convict him of his right to benefits through the implementation of this provision in the face of the convict.
Thus, the right to forced execution of any work in this area is to the right of procedural recognized, the one who owns or has in his hand bond executive in the event the debtor's failure to optional execution until the creditor can obtain the benefits of the right against the will of the city that need to resort to the directorates of implementation for right taking into account the phases of the implementation measures contained in the relevant laws
Perhaps the forced sale stage is the most prominent stages of forced execution procedures is a direct sale, which is being handled by the judiciary, under his supervision, whether that was the subject of the sale real estate or transferred to the reserved capital turn into a cash amount and thus achieve very fulfilling creditor financial implementation of the right
That's forced sale concept and elements and characteristics of the system and procedural effects entail, whether for the buyer or to a party executive treatment.

I approached investment companies to provide the ideal type of investment for millions of savers who do not want to manage their investments, where the managers of these investment companies, investment funds Hola investors in diverse portfolios of stocks, bonds and money market instruments. Receives investors shares in mutual funds investment companies in proportion to the size of their investments, and working all investment funds in similar ways, where these funds collect money investors in portfolio securities so as to enable the fund manager to get different securities, such as shares of stock and bond funds to bond funds, and sets the objectives of the fund types of investments selected. For example, if the goal of equity fund is Development Capital shall fund invests in growth stocks and similarly if the goal of a bond fund is to provide the benefit of tax-free at the federal level, it will invest in municipal bonds. since buying the fund issues different from bonds Created a diverse portfolio, which also Maigll the likelihood of default and loss after this short overview on the subject we should recognize the importance of the subject and the idea of research and the problem that prompted us to search in the structure and in the following points: