The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

The estimation of the parameters of linear regression is based on the usual Least Square method, as this method is based on the estimation of several basic assumptions. Therefore, the accuracy of estimating the parameters of the model depends on the validity of these hypotheses. The most successful technique was the robust estimation method which is minimizing maximum likelihood estimator (MM-estimator) that proved its efficiency in this purpose. However, the use of the model becomes unrealistic and one of these assumptions is the uniformity of the variance and the normal distribution of the error. These assumptions are not achievable in the case of studying a specific problem that may include complex data of more than one model. To

Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

(disputed areas) before the establishment of the national government in Iraq in 1921, had to search for Arab tribes and clans in which the recipe group is available as a social organization coherent based on the foundations of several of them tribalism and her Land relates know Deira in those areas during the period that preceded the establishment of the national government in Iraq in 1921, and based on the inter girls primary sources and published mostly before the establishment of the national government in Iraq, the source of their information search and direct inquiry.
Research has proved that the tribes and clans of Arab exist in all districts described by (disputed), except (judicial Akre and Tilkaif) and varying degrees of time

Contracting companies play a prominent role today in economic activity, due to their contribution to the implementation of major construction projects which together constitute the infrastructure of society. Most construction projects also suffer from exceeding the time and cost specified and planned for the completion of the project, and this comes for several reasons, including the work environment, country conditions, The method of managing project costs and the techniques used in its implementation Accordingly, the concepts of lean construction came, which help in addressing the causes of waste, both in time and cost, in addition to the fact that project management needs techniques that are useful in controlling the control and manag

The aim of the study was to find out the correlations and impact between the variable of ethical leadership behavior and university performance at Sumer University. Use the descriptive analytical method by adopting the questionnaire tool to collect data. The questionnaire was distributed electronically to 113 teachers at Sumer University and the response was from 105 teachers. The research results showed that there is a correlation and effect relationship between the search variables. In addition, the responding university does not have ethically defined standards in terms of performance of the work of the cadres working there. Finally, the research presented a set of recommendations aimed at tackling problems in the ethical lead

Autorías: Ismael Saleem Abed, Imad Kadhim Khlaif, Salah Mahmood Salman. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

Old New York was Wharton's term to describe this wealthy and elite class at the top of
the developing city's social hierarchy, a society which was utterly intent on maintaining its
own rigid stability. Even though, the roles of women in American society changed drastically
from 1820’s to 1860’s due to the civil war and such a progression was due in part to the
revolutionary thoughts. Women started taking their right to speak up openly and frankly and
become more like men. The role of many women had changed from being homemaker to
being able to provide for the family by either getting a job or start to be allowed to have a
voice. They had important roles not only in helping the family, but in sharing to rebuild th

Compensation is one of the most discussed topics in the arena of civil law that requires research About solutions to the damages that arise from the promotion of extremist ideas, which were imposed by the developments taking place in society and the increasing escalation of accidents and their increasing risks, which now threaten individuals and their property on a daily basis in large numbers, as the injured party always seeks to require quick compensation from the person responsible for the damage that satisfies his desires and removes the effects of the damage caused, The importance of compensation increases if the violation affects a person’s physical integrity or his right to life, which is the highest right recognized for humans in

China occupies an area of 906 million square km. and lies east Asia. Its population approximately 1,388 people, according to census 2010. China was a global great power for centuries , then shrank its jurisdiction and occupied by European countries and Japan in the 19th century. It regained its strength and independence under the leadership and rule of the Chinese Communist Party since 1949. In the 21st century , the Chinese positions has risen universally due to its achievements in the economic and trade affairs . Nowadays, China became a largest exporting state in the world and a second economic power after USA.