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

إن الأبحاث العلمية كانت و لا تزال تحضا باهتمام الكثير من العلماء و المختصين في مجال التربية الرياضية بشكل عام و الجمناستك بشكل خاص لإيجاد أحدث الوسائل و الأدوات التي تساعد على سهولة توصيل المعلومات إلى المتعلمين و بدرجة عالية من الكفاءة, إذ يمكن للمتعلم الاستعانة بوسائل تعليمية عديدة منها القراءات المختلفة و المواد المبرمجة أو الأفلام و الوسائل السمعية و البصرية و ما إلى ذلك, فالمعلم الذي يستخدم هذه الوسائل

:يمتاز مرض قصور الدرقية بإنخفاض مستوى هرمونات T3و T4الضرورية لعمليات إنتاج الطاقة و حيوية الجسم ؛ لذلك ترافق هذه الحالة إضطرابات في عمليات الأيض المختلفة في الجسم . أجريت الدراسة في المركز التخصصي للغدد الصم و السكري في بغداد ، و شملت 70ًاضيرممن مرضى قصور الدرقية ، تم تشخيص الحالة لديهم عن طريق قياس مستويات الهرمونات (TSH,T4,T3). كما شملت 60اوريتخأًاصخشبشكل عشوائي من غير مرضى الغدة ، و قد تم التأكد من سلامة الغدة وعدم

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

The economic dimensions of environmental issues are complex and unclear in many cases, there is a kind of confusion in the real relationship between economic growth and environmental regulations. Many of the negative environmental impacts are accompanied by human activities and urban and industrial development in the city, and that many of the projects that did not take into account the environmental factors during the planning and implementation of them can be detrimental, as well as natural environments, archeological sites, historical or scientific value, aesthetic or educational. It also describes the Global Environment Outlook that if current trends continue, population growth, economic growth and consumption patterns, the p

       Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the cro

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

It is not long time since globalization has started along with knowledge economy and, communication media and technical information control on the world. As a result serious events appeared like failure in businesses, financial corruption and shortage of administration and control.

In spite of the great efforts held by international organizations and foundations to find organizational frames that adopt independence, que

The university press is an essential pillar in building an academic community to achieve its objectives in the service of society. Since the university press is a means of university media, which is issued by the departments or units of media in Iraqi universities as academic governmental-institutions, so it highlights the activities of the university and link them to its internal society in the first place as the university press is a mirror of the university and its voice is sincerely expressed. This research comes to know the extent of interest of the university press in various student issues.

In order to identify the problem of the research, the method of content analysis was adopted within the survey method