Economic Sciences

The world witnessed a great revolution in the field of information technology, so that we can see that most organizations have its own communication. With this great development it is important to known the legitimate judgment to make commercial contracts etc. through this modern technique, therefore the importance of this scientific jurisprudence specialized study has emerged .
The research is divided into two chapters:
First Chapter: it is included explanation for the jurisprudence and legitimate judgment to make commercial contracts via internet, its types , procedures and consequences.
Second Chapter: In this chapter we explained the judgment of making non-commercial contracts, its types, procedures and consequences.
Also, the research includes the conclusions and the most important results and recommendations.

The current tendency of Iraq calls for bringing the investments to build the economy of the country whose infrastructure have been destroyed. As a result, the investment law no.13 , 2006 has been legislated . The main principles of this law were based on the scientific study of the current status of the country and the experience of the developing countries in this concern.
It is well known that bringing investments to the developing countries are not that easy. This is due to the fact that the investor, especially the foreign one, relays, in making his decision on investment in a certain a country, on the level of balance between the expected benefit and the risks. This balance is based on the guaranties and motives, the security and political and economical stability, the presence of legislations that provide such guaranty for the investor. All these issues are called the Investment Atmosphere. Hence , a light has been shed on the motives and guaranties provided by the Iraqi investment law no.13 , 2006, some other Arabian Investment Laws and some international treaties.

When it would got the work arrives, decisions to which made depending on many order in which the work will be tackled .The priorities given to work in an operation are often determined by some predefined set of rules. Some of these sequencing rules are relatively complex. They require several types of information but can be useful when sequencing jobs through a complex arrangement of work centers, objectives used to sequencing rules as can be listed the following:
1-Meeting 'due date' promised to customer (dependability).
2-Minimizing the time the job spends in the process, also known as' flow time' (speed).
3-Minimizing work –in-progress inventory (an element of cost).
4-Minimizing idle time of work centers (another element of cost).

This research taking into consideration the problem of distribution of specialization between the central government and the federal region in Iraqi constitution , by using the organizational analysis. This will guide to present a future vision for capacity of carrying out the federalization in Iraq. Many studies have been done in how to establish the state of federalization and its aspect, that making it different from the other organization system and distribution of specialization. Also it will take into consideration of how to make the federal regions and distribution the wealth among the regions and the central government. The finding result that the federal system is a flexible managerial system can be suitable with the environment and condition of the new Iraq .

All financial statements whatever their kinds including financial information that different parties concern a bout it because every party needs special information to make right decisions concern its different activities either that party is management, creditors, customers , government, taxing
authorities or elsewhere.
Depending on that extra statements have appeared and including extra information in addition to the tradition statement that contained information such as income statement or balance sheet ,Another statements are appeared too such as BA and EVA.
This research aims at demonstrate the importance of some new proposal approaches like EVA and show who is going to benefit from EVA as a statement that added with the other financial statements from management of the firm or from the other parties that concern with the firm .

Mutual Bene fit: is a sale which represents the initial price which was bought by the seller with aspeci fic profit.
The sale of (mutual benefit) is a kinds of selling excersized by man throught several centuries, the sale of (mutual benefit) was distinguished by the confidence which depends on the sincerety and fidelity of the seller in determining of the initial price which was bought by.
The (mutual benefit) was achieved by vast way in the Islamic community.
This achievement was accompanied by the establishing of the Islamic banks, which were established on the idea of opposing the usury and usurious capitals and to search for investment’s means which develop transactions and returns provided that these means are legal and far from suspicion.
The Islamic banks found in the (mutual benefit) the best way of investment, so that they adapted and developed this type of sale which is adequate to Islamic banks transactions that achieve the lawful benefit (halal) and securing clients needs.
The paper is fulfilled to produce a legal arrangement for the (mutual benefit) which exercised by Islamic banks. this paper also explains the legal and commerce aspects of the mutual benefit described as bank’s operation the inquiry of this subject obliged to divide this paper into three chapters. We discussed in the first chapter the explanation of the identity of the bank mutual benefit and in the second chapter we made clear of the sides of the mutual benefit’s contract, In the third chapter we made clear of the outcomes of the (mutual benefit) sale contracts.
We reached several results, the most important one is that the (mutual benefit) is modern bank’s transactions applied in the Islamic banks, which consist of only one contract, which is the sale contract.

There are Many challenges which affecting the economic growth in the developing countries. The most of these challenges is the increasing of capital cost and debts, decreasing of fund resources and lack of the effective financial markets. the fluidity of debts is considered to be one of the ways which can face those challenges. By those it could be borrowed in the long-rang period from the local and external markets .In other words fluidity means that trans forming of monetary flows in future to present as monetary flows. this process has been followed to reform the dis order which came from the varying between the time of assets and transfer the dangers of credits of debts to a third part, which can divide dangers in effective ways, because the fluidity requires available of effective governmental market for banknotes and pricing its tools according to the mechanism of supply and demand.