The purpose of this research is to identify the E-signing and its concept.

Due to the increasing role and importance of the E-trade in may countries, as it provide many advantages over the traditional trade. We have to deal with may E-trade aspects and tools in which the E-signing is the most important. In this research we will deal: first with the article approach- E-signing definition, Digital signing, its mechanism, requirements, types and features. Second: the practical approach: It has been implemented according to a questionnaire contain many questions some of them are comma, other an specialized in research hypothesis and some concern the obstacles faced the application of E-signing. The questionnaires been distillated to

The emergence of the central bank was a commercial bank the advantage of the government as if it belonged to him or the privilege of issuing banknotes. There is no comprehensive definition contrary to the concept of the central bank although everyone agrees that the central bank stands at the head of the banking system in the state and takes charge of banking and credit policy in the country.

The central bank is a governmental institution that dominates the monetary and banking system of the state it is responsible for issuing cash and acting as the financial agent of the government in addition to credit central in order to support the economic growth and monetary stability of the country and the central role of the central bank

يتناول البحث الارتفاقات الالكترونية

 تعد المنافسة من متطلبات الإقتصاد الحر و ركيزة أساسية لتفعيل الإصلاحات الإقتصادية , إذ يقوم الاقتصاد الحر على مبداء حرية التجارة والصناعة وحرية المنافسة , أي التنافس بين مختلف المؤسسات الاقتصادية التي تقدم الخدمات و السلع المتماثلة أو المتشابهة,إذ تعتبر المنافسة التجارية المشروعة من الأساليب المثلى في التنمية و التطوير  في المجالات التجارية , فلكل تاجر الحق في ممارسة أعماله التجارية بطريقة مشروعة 

Ensure authority, contract whereby a person ensure that the implementation of the commitment to the creditor undertakes to fulfill this obligation if he does not do the original debtor and the guarantor of the debt, which he took to ensure his commitment.z

Valmsedk, the second is the guarantor of the debt after the sponsor, the subject of his commitment

Do not focus on ensuring the religion of the debtor, but the focus is on ensuring the commitment of the sponsor.

It is here to be a creditor of three people responsible for one religion they are all of the debtor - the sponsor - authority

This research deals with the legal status of certified by definition Palmsedk statement and conditions that should be co

This study examines the news values employed by regional news agencies in the selection and dissemination of news concerning Iraqi affairs. Content analysis was conducted on a purposive sample of 596 news articles sourced from official websites of news agencies, including Iraqi, Turkish, and Iranian agencies. The research aims to identify the underlying criteria used by these agencies in determining news suitability for publication.

With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav

The emergence of the Internet and its transformation in the early nineties of the last century led to a means of mass communication that brought about significant structural changes in the media map.

Over the course of historical development, the public did not engage the media in its behavior in the implementation and dissemination of an idea, generalization or theory put forward by media experts or practitioners through these means to do it. Blogs represent the most important service provided by the Internet in recent years which has gained special importance in the media field. Where the word “Blogs” has several names: (alternative media), (blogging press), (popular press) and other names.

The medi

The subject (crimes of domestic violence to the wife in penalties and personal circumstances of the Iraqi law) of the important topics which aims to provide criminal and legal protection for the wife as the interest protected by the law when the criminalization of an act perpetrated spousal violence has spread problem of the most serious problems that have had a significant impact the wife, in particular, on the family and society in general, namely, the problem of protecting the wife of domestic violence, which directs it from her husband, and our goal of this study is to develop develop a wife and protection from domestic violence, which sheds it by searching in the media confront this phenomenon, namely violence prisoners and then sta

Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,