Dijlah Journal

The modern communication revolution had a clear reflection on the legislation of many countries in which electronic communications applications appeared, such as the United States and France, which enacted laws for electronic communication, which necessitated the expansion of their use at all official and unofficial levels. The electronic contract between them and the other party is a natural person or a legal entity. Perhaps what raises questions on this means is how these contracts are proven in the case that one of the parties requires to prove it and whether the proof system The electronic system itself is the traditional system of evidence, or is there a difference between the two methods of evidence, and we led the research to a set of recommendations, the most important of which is that the Iraqi legislator should expedite the legislation of the electronic transactions law, along with some Arab legislation, as well as amend the law of evidence and adopt all kinds of electronic means.

The research paper aims to present a comprehensive framework about the importance of Electronic leadership (e-leadership) as a tool of time management in modern administrative thought, factors and procedures that should be followed in order to reach its targets. It conducts an applied framework to demonstrate how successful factors can enhance and develop employees’ performance at departments of University of Baghdad. The random sample of the study recruited 120 participants of directors and employees of departments, divisions, and units at University of Baghdad presidency. The results show a strong relation between applying e-leadership tools and employees’ performance. The flexibility and achieving work rapidly are related to executing them remotely without following complicated and routine procedures plus reflecting the application of e-leadership tools to the level of job satisfaction of workers by functioning their own missions. The outcomes illustrated a clear effect of applying e-leadership programs and the level of employees’ performance at University of Baghdad. Suggestions and recommendations has also presented in this study.

The rapid developments in the field of media and social media during the past years have contributed to creating important changes in the work of the media, preparing the form and content to reach the methods of displaying messages and contents, especially in light of the great competition between media institutions (referred to, audible, visible) or Between those institutions and social media to attract the audience.
As newspapers adopted from their beginnings on the written word and television on sound and image, the radio used sound capabilities to communicate various messages, whether by relying on dialogue, music, the general atmosphere, commentary, or silence as one of the components of the audio tape, and this continued until recently in a new style It depended on the use of the image in broadcasting, which was the beginning of a media style that had not previously been used by this medium.
Although the radio was known as the blind means of relying on sound only, an increased use of the image started in it via its transmission through various social media sites, especially Facebook and YouTube, and the dependence on the elements of the television format (decoration, fashion, mezzanines, personalities, etc.) In terms of its aesthetic and semantical aspects and its capabilities to communicate or enhance ideas and contents, as well as employing modern TV technologies such as professional digital cameras, virtual decorations and other known elements of the TV picture

Field audit is a type of tax audit, and it is one of the important means used by the financial authority in the General Tax Authority, for the purpose of estimating and improving income tax, for some cases that require inspecting the taxpayer's activity in his workplace under the Income Tax Law, Especially companies with a wide activity, including telecommunications companies, The research problem was summarized in a number of questions, including (Does the decrease in income tax occur due to a decrease in the profits achieved during the year, and does the field audit lead to an increase in income tax), the importance of the research was the insufficiency of the authority’s procedures in calculating and improving the income tax for telecommunications companies. The research aims to find out the reasons for the decrease in income tax, and the hypothesis has been proven correct , the researcher reached a number of conclusions, the most important of which are (that the committee did not indicate the existence of specific criteria that it adopts when analyzing, the size of the sample was determined randomly), And after studying and analyzing the financial statements of the company, the researcher reached a number of recommendations that emphasize the need for specific criteria for reduction instead of personal judgment, including determining the size of the appropriate sample for auditing after examining and evaluating the efficiency of the internal control system or on statistical methods. The committee must be given sufficient time and number Sufficient auditors and examiners to complete the audit process.

The study examines the nature of NATO and its role in the security of the Gulf Cooperation Council (GCC) countries after the breakup of the Soviet Union and the end of the Cold War.
The study focuses on the determinants emanating from the internal and regional environment that affect the role of the alliance, especially the spread of terrorism in the region and its repercussions on the European and Gulf levels, as well as Iranian trends in the region. And focused on the aspects of joint cooperation through the Istanbul Cooperation Initiative, and the difficulties and dilemmas facing the role of the Alliance in the security of the GCC

The marketing function has become an important tool to achieve interconnection between administrative and societal circles that include manufacturers, intermediaries and consumers, and it has taken an organic link with modern social and technical development, After it used to be delivered through traditional means such as advertising and promotion methods, it is now arriving through modern technologies such as the Internet and social media, and is based on direct interaction between individuals, companies and others to be an integral part of the daily life of society.
This review aims to present an extensive objective reading of the recent edition of the textbook (Marketing Management, by Prof. Dr. Thamer Al-Bakri)) in its latest, sixth edition, an extended edition that covers the foundations, perspectives, models and strategies of marketing. The book includes seventeen chapters, including an introduction to marketing, marketing management, marketing strategies, market segmentation, marketing environment, marketing information management, Consumer markets and purchasing behavior, business organizations market and purchasing behavior, product, services, marketing communications ,and others. It came in an integrated sequential format in addition to the author's introductions and analyzes. The review concluded with a conclusion confirming that the book, in its updated form, is an administrative scientific achievement that is added to the author's sober achievements.