This paper  sheds  some light on the solutions provided for by the Iraqi legislator regarding securities under the provisions of the Law, No. 78 of 2013 (Law of electronic signature and electronic transactions). Secondly, it explores the legal nature of electronic promissory note and to what extent it can be used instead of the classical promissory note as its continuity as a means of the fulfillment of debts and credits specifically for paying  external  debts, and as a means of  competing with other instrument of electronic pay back of debts. Thirdly, it also clarifies whether this electronic promissory note can be an alternative for electronic signature and acceptance of a promissory note. Further, it explains

We refer in this research into linguistic binaries, try rounding of simiaei news analysis. It is known that there are branches of Linguistics called social Linguistics, divided into communicative Linguistics and media. Perhaps the best justification for the inclusion of a new curriculum in media studies is a semiotic analysis of the news. I›ve turned the speech, language and communication studies in relation to different disciplines, many research projects, and returned only old curriculum, speed shift in thought, proportional to the revolution in information and communication technology, for reality imposed on the entire world, researchers are the first affected by this enormous humanitarian Almanza. Alsimiaaeon still shy away from an

Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to  tax provided  by  the holders of admissions with  the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin

The researcher identified the objective of this research Do you know the impact of the way to solve problems in the achievement of the students in the fourth grade prep Islamic Education, and the researcher has identified the limits of the search, and the terms contained in the title researched and then offered the researcher previous studies relate to the subject studied, introduced Studies in Arab and foreign countries dealt with how to solve problems, the researcher identified the methodology discussed public represented by experimental method, and the sample consisted of two groups, one experimental and the other officer, and worked on the set of variables that may affect the results between the two groups in vkavot changers task, th

Indexing manuscripts is one of the important technical operations carried out by the indexer because of the descriptive or bibliographic data it provides

    Indexing manuscripts is one of the important technical operations carried out by the indexer because of the descriptive or bibliographic data it provides.

مشكلة البحث والحاجة إليه.

     من المشاكل الشائعة والمألوفة بين طلبتنا هي قلق الامتحان، ذلك القلق الذي يبقى طبيعيا مادام في مستواه الطبيعي وهو يختلف من طالب الى آخر في صور ظهوره المختلفة فقد يبدو واضح الأعراض لدى بعض الطلبة؛ فقد يؤثر على تذكرهم للمادة العلمية أو الإجابة على بعض الأسئلة أو يؤثر على تركيزهم وتشتت انتباههم وتفكيرهم والتوتر وسرعة الانفعال. (11: بلا)

وكل

الامم المتحدة وقضايا التنمية في العالم الثالث

Education in it s different levels becomes development in any country. There fore, nations pay great attention to educational systems, because they perceive that preparing human resources is essential to the development of these nations.
The present study deals with the a academic frames which formulate education in each educational system such as educational philosophy , educational aims , educational strategies by which the academic frames are carried out, which is limited to curriculum, teacher preparations, school activities, in addition to guidance and counseling.
This study reaches some conclusion which are derived from the description of the academic and practical frames some suggestion are made for the mechanism which facil