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

Background: Intense pulsed light (IPL) devices produce polychromatic incoherent high-intensity pulsed light with a specified wavelength spectrum, fluence, and pulse duration through the use of flashlamps and bandpass filters. Similar to lasers, IPL devices operate on the selective photothermolysis principle, with melanin acting as the chromophore. Despite this similarity, they are constructed differently and produce different amounts of light Aim of the study: To investigate the efficacy of IPL home-use device in hair reduction technique for women with unwanted facial hair. Subjects and methods: The study was conducted in Baghdad on forty-five female subjects with Fitzpatrick skin phototype (II to IV) and black, brown hair in a period of ei

The sculpture composing of iron materials is being considered most important raw material that has been used by the modern artist ,especially period of post –modernism. The works of the two artists ( SALIH AL-QARAGHULI and AHMED AL-BAHRANI) the most important works that entailed to be studied for being using iron material in most of their sculpturing works; in works of Al-Quraghuli, we find ores composing of iron wires , animals threads and remaining of trash and to be assembled in a sculptured text with unique style in Arab Home. Moreover, we find huge works of (al-Bahrani) represented into formations characterized with its ironic flexibility, its abstracted engineering forms. Al-Bahrani solely has used iron plates represented in its

The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

Examining the pictures of the scientific miracles in Surat Al-Ra’d revealed to us - as all other verses of miracles revealed - the truth of the prophecy of our noble Messenger (may God bless him and his family and grant him peace) in receiving the verses of the Qur’an from God Almighty through revelation. It is not possible to talk about cosmic phenomena and their secrets in this way. Fourteen centuries ago, when scientific techniques, observational devices, space surveys, and means of science were non-existent, except for what is related to eye observation, transmitted experiences, and even observation is unable to explain many phenomena near as well as distant ones. The interpretations that are tainted by myth in the books

research aims: 1- Demonstrating an aspect of the rhetorical miracle of the Qur’an represented in the accuracy of its verses and the consistency of its topics. 2- Clarifying the intent of Surat Al-Ghashiya, and clarifying the link between the topics of the surah and its purpose. 3- Studying the topics included in Surat Al-Gashiya, and highlighting their consistency among them. 4- Referring to the gifts contained in the noble verses.Research Methodology: In preparing this study, I followed the inductive-analytical approach, according to the procedures outlined in the introduction.From the search results: 1- The purpose of Surat Al-Gashiya: Reminding the Hereafter and its scenes of reward

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

Reciprocal Teaching is an interactive method that is used to improve reading comprehension. Using this teaching strategy, teachers and students take turns leading discussions regarding sections of text using the four strategies: predicting, questioning, clarifying and summarizing. This study is an attempt to investigate the effect of using reciprocal teaching on improving female college students' achievement in reading comprehension. To fulfill the aim of the study, the researcher has adopted two null hypotheses: first, there is no significant difference between the achievement of students' who practice the reciprocal teaching technique and that of students who do not practice it. Second, there is no statistically significant difference

Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t