The fraud as an exception to independence principle in letter of credit

On the one hand, the principle “fraud unravels all” is one of the most important principles in the civil law, because of the law doesn’t protect the person who act in bad faith. On the other hand, the independence principle is the most important principle in the letter of credit. Which that principle means: the bank’s obligation to pay is separated from the underlying contract’s performance, and the bank must honor the credit if the beneficiary presents the compliant bills of documents, as well as the beneficiary is protected from the risks of non-payment. So, what is the influence of the fraud on the independence principle. That is what we are going to discover.

The problem of conflict of nationalities compared study to the international law and the law of the Syrian

nationality legal system that does not concern only the state but rather a means to determine the population element where and is for human tool set for the distribution of individuals internationally between states and political units, is considered sexual For individuals a personal right for those who enjoy it depends upon designate the amount of the rights enjoyed by and dependent upon appointment Applicable law, so it is necessary that the individual is attributed to the state of the world and the associated Association of nationality and of his interests and his right to defend this status and required the state to recognize him out and respected, is linked to nationality law problem of conflict of nationalities, both dual citizenship when he enjoys the individual more than one nationality, and statelessness in the case do not enjoy any individual nationality and we will in our study, both the problem of the conflict of nationalities and their effects on the individual and the state and the community international.

Extroversion and Neuroticism and their relationship to Independence/Reliability among a sample of students in the College of Education at the University of Damascus

The research aims to identify the degree of personal prevalence of atypical (extroversion and neuroticism) at the research sample of students from the College of Education at the University of Damascus. And the level of Independence/Reliability among a sample search of students of the Faculty of Education at the University of Damascus individuals. And the level of statistical significance differences among a sample search individuals on a typical personal measure (extroversion and neuroticism) and the measure of independence/reliability according to variables Search: (sex, school year).

The role of the organizational dependence of the internal auditor in achieving his professional independence _ a field study on the public sector _

This research aims to verify the role of the organizational dependence of the internal auditor in achieving his professional independence on the administrative and economic public sector in Syria by filling in a questionnaire distributed to a random sample of employees in different sites and centers. The results of the field study confirm the validity of all study hypotheses which say that the internal auditor must be related to one of the parties proposed by the study which are: the Board of Directors, the central body of supervision and inspection, the Central Agency for Financial Control. However The internal auditor dependence to the central body of supervision and inspection had greater attention by the study sample, with a focus on the appointment process, which represents the biggest threat to the professional independence of the internal auditor from the viewpoint of the study samples.

Guarantees of the independence of the judges (functional and professional) comparative analysis study

The justice authority is one of the three basic authorities in any country ,and it is the essential Guarantor for the individual's and group's rights ,and to apply law constituted by specific authority ,which represents the public desire perfectly .however, we can't just talk about justice authority independency, we must set criteria and Guarantees to protect that independency ,in order to provide justice ,solve conflicts and protect personal rights and freedom, this discourse talks about judges independency, vocational guarantees to let them do their work in the best way according to what their duty requires to achieve law prevalence with no restriction or hindrance.

The impact of the independence of the auditor in the credibility of financial reports (Study of the opinions of a sample of auditors and accountants working in the central financial control of Syria)

This study is an attempt to determine the effect of the independence of the auditor in the credibility of the financial reporting which prepared with the supervising of auditor. The study was divided into two aspects: the first, addresses the theoretical side, the concept of the independence of the auditor and the potential impact in the case of a misfire in the independence of auditor professional and his/her performance in particular, and thus it effect directly in the nature of the issued report which includes his/her opinion in the process, which in turn is reflected in The final financial reports. The second aspect is the practical section, it is based on the data collection and analysis using the questionnaire as a key tool for data collection, which distributed to a number of auditors and accountants practicing the profession of auditing representing the financial control to see the impact of the independence of the auditor in the credibility of the final financial reports.

Independence of the Central Bank and Inflation

Nowadays, it is widely believed that a high degree of Central Bank Independence coupled with some explicit mandate for the Central Bank (CB) to restrain inflation is an important institutional device to enusre price stability. This paper aims to examine the Grilli-Masciandaro-Tabellini (GMT) index of central bank independence, based on CB legislation as of end-2003. The researcher calculates indexes of central bank independence (CBI) for 82 central banks as of end-2003. Our analysis confirms that greater CBI has on average helped to maintain low inflation levels.

The Shift In the Legal Concept of the Right to Self- Determination Between Independence and Secession (With Empirical Study of the Secession of South Sudan)

This paper deals with the transition, which is noted in the concept of the right to selfdetermination under the influence of the increasing interest in the issues of democracy and human rights and the accompanying growing globalization of problems, And notably those arising from the relationship of ethnic or religious minorities with the governments of its mother, which is now rising in many voices calling to go towards the prevention of such minorities the right to secession and legitimize public international law on such a separation under the title of the right to self-determination , This prompted some scholars and researchers for a shift in the concept of this right from the fact that he want international mechanism to achieve the independence of States under the yoke of colonialism and to ensure undertaken to full sovereignty over its national territory to a means of settling internal conflicts waged by some minorities with the governments of its countries Which requires to shed light on this transformation and its compatibility statement with the concept and content of the right to self-determination, with the study of the contemporary situation of those cases, namely the secession of southern Sudan to give as much vitality to the research and its results

The effect of board of directors Independence on Value Relevance of Accounting Earning's Information for decisions by investors in stock exchange market (Empirical Study)

The effects of the independence of board of directors on the relevance of earning's information for decisions by investors in stock markets is the subject of this study. This independence is considered very important within the monitoring and directing roles played by boards of directors on the working of and decision making by corporation's management. In addition, accounting earnings represent the key base for accrual accounting in particular and in accounting process in general. Two factors reflecting investors usage of earning relevance in their decision making are employed to determine the relevance of earning information that are (i) the ability of these earning to forecast future cash flows (ii) and valuation contents of these earnings in stock markets.