Information and Communication Technology  revolution has led to the emergence of electronic payment systems and their means And that the replacement of these modern means replace the traditional means (legal money) issued by the Central Bank has influenced the performance of monetary policy, especially that monetary policy is one of the most important policies used to achieve economic stability ,  The aim of the research is To know the impact of electronic payment systems on the tools of monetary policy as these means, such as cards and electronic money issued by credit institutions and companies, that is, the Central Bank is not responsible for issuance and spread And the lack of regulation by the Central Bank will lea

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

EM International

        In the present study, we have reported investigations on the effect of simultaneous substitution of Tl at the Hg site in the oxygen deficient HgOδ layer of Hg1-xTlxBa2Ca2Cu3O8+ δ cuprate superconductor. Bulk polycrystalline samples were prepared by the two-step solid state reaction process. It was observed that the grown Hg1-xTlxBa2Ca2Cu3O8+ δ corresponds to the 1223 phase. Electrical resistivity, using four probe technique, is used to find the transition temperature Tc. The highest Tc(0ffset) were 108, 102,113, 118, 125 and 121K for Hg1xTlxBa2Ca2Cu3O8+ δ with x = 0.0, 0.05, 0.10, 0.15, 0.20 and 0.25 respectively. The optimum Tc(off) of ~ 125 K and Tc(onset) ~ 136K   was fo

     Iron ore deposits have been identified from Nawgwezany Mishao in the Shalair Valley area within the Iraqi Zagros Suture Zone (IZSZ) at NE-Iraq. The iron ore is mainly hosted by the Shalair Metamorphic Rock Group calcschist. The transmitted and reflected light microscope study and X-ray diffraction of the calcschist revealed that the predominance minerals are calcite, and sillimanite, while muscovite, graphite, k-feldspar, and opaque mineral represent minor constituents. Meanwhile, skarn host rock as a second host rock shows the mineral assemblages of clinopyroxene, quartz, hornblende, epidote, plagioclase, sericite, garnet, and opaque minerals. The field and petrographical data indicated that the iron ore includes magnetite, hem