Volume 17 Issue 58

Published: 2025-06-25

Contents


بحث
Challenges of applying the principle of proportionality to cyber attacks

Fathi M. Fathi Al Hayani, Ahmed M. Mahmood,

AbstractThe means and methods of fighting in contemporary armed conflicts have evolved with the technological development taking place in the military field and the weapons industry, so...

DOI: 10.33899/regs.2023.138761.1143

Pages: 229-270
Self-assessment as a method of tax accounting with large taxpayers

Mohammad S. Younis Alasali, Rahma Z. Younes,

Tax reform programs in Iraq and developing countries in general should include a clear focus on the development of tax performance not less at the level of focus and interest in developing tax...

DOI: 10.33899/regs.2023.139140.1145

Pages: 271-294
The Medaling Role Information Technology in the Relationship between Knowledge Management and Innovation Managerial Applying to banks working in Sudan

Hasan H. Ali, Mohammad A. Almakki, Eman A. Ammar, Moshira K. Bashir,

Information technology plays an important role in creating knowledge which is vital for the managerial creativity in banks. There are few studies addressed the determinants of knowledge management,...

DOI: 10.33899/regs.2023.139670.1148

Pages: 295-336
Motives and Calculation for the Russian –Ukrainian War: a study in the Geopolitical and Geostrategic dimensions

Jasim M. Taha,

The Russian Federation was not satisfied with the international situation that followed the dissolution of the Soviet Union until the outbreak of the war on Ukraine in February 2022, as Russia was...

DOI: 10.33899/regs.2023.140363.1156

Pages: 69-94
Criminal response to electronic terrorism - a comparative study -

Ammar A. Mohammad,

Terrorist crimes in general and electronic terrorist crimes in particular are among the most severe crimes facing the entire world at the present time as a result of the widespread use of...

DOI: 10.33899/regs.2023.140122.1158

Pages: 195-228
Parties to criminal liability for errors in artificial intelligence

Abbas F. Saeed,

Despite the great benefits of artificial intelligence technologies on humanity, they have negative effects. The use of artificial intelligence entities may result in mistakes that are considered...

DOI: 10.33899/regs.2023.141980.1161

Pages: 163-194
The United States of America and the Arab Gulf Security (2009-2020)

Zena A. Ibrahim Alnajjar,

that the research project seeks to achieve the following objectives: To identify the concept of the security of the Arab Gulf from the American perspective; And to identify the goals and interests...

DOI: 10.33899/regs.2023.142144.1163

Pages: 9-38
Substantive integration in the rules of international human rights law

Raqeeb M. Jasim, Ziyad A. Alnuaimey,

The human rights recognized under the provisions of international human rights law are basically established in favor of the human being, and they constitute a minimum level of protection that all...

DOI: 10.33899/regs.2023.142801.1166

Pages: 132-162