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Money is one of the most important means of trade that commercial traffic may stop without them, and with the technical development witnessed by the world, has become the means of communication featured event of this century, and with this develo pment emerged new forms of electronic payment means, Some of them is a novelty and some of them is an update to previously existing tools as in the case of coins and paper money, and one of the most important of these tools are electronic money , and because of the importance of electronic money, it has become imperative to determine what these coins, and the legal nature of them , as well as e-cash forms, in order to reach a clear vision of the electronic money as one of the most important means of electronic trade , and determine how to deal with it in the business community.
Coins are considered as one of the most important types of applied arts. Modern age culture not only searches for beauty in plastic arts, but also in applied arts. As every applied art work swings between functionality and aestheticism, an artist see ks to upgrade the aesthetic value of applied fine work for many purposes, mainly to market the work, and to make the aesthetic value itself as an aim to meet self-tendency and reveal skills and innovations. Industry related aesthetics has emerged in modern time called industrial aesthetics, the famous theorists of which were Jean Bar Telmy and Charl Lalu. Consequently, this research has come to refer to writing as a key element in shaping coins. It also underlines the importance of such an element to render an aesthetic value for coins in addition their originally functional value, starting from the emergence of coins and the need for writing as a coin element and then the development of the concepts and dimensions of such writing through time to the present time.
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