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دور مؤشر السيولة المصرفية في الرقابة الإشرافية للبنك المركزي العراقي على المصارف المتخصصة
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عد الرقابة الإشرافية احد اهم الأدوات التي تستخدمها البنوك المركزية في تقييم التزام المصارف بالمتطلبات التنظيمية والقوانين الصادرة منها وتستخدم البنوك المركزية عدة مؤشرات مالية منها مؤشر السيولة المصرفية لتقييم أداء المصارف تجاه حماية أموال المودعين وحماية المصارف من خطر نقص السيولة ومن ثم التعرض للإفلاس، لذا اقتضت الضرورة إلى دراسة مؤشر السيولة المصرفية الذي يستخدم كأحد أدوات الرقابة الإشرافية من قبل البنك المركزي العراقي عند تقييم أداء المصارف المتخصصة، خلصت مشكلة البحث في إن استخدام مؤشر السيولة المصرفية في تقييم أداء المصارف المتخصصة يؤثر بشكل عكسي في إمكانية تحقيقها لأهدافها التنموية لأنه يؤدي إلى تعطيل جزء من الموارد الذاتية التي تعتمد عليها في تقديم الائتمان التنموي، والتي تختلف عن مصادر أموال المصارف التجارية التي تعتمد بشكل أساس على أموال الودائع، الأمر الذي يؤدي إلى توفير معلومات غير صحيحة عن تقييم أداء هذه المصارف، ولإثبات هذه المشكلة استند البحث إلى الفرضية التي أشارت إلى إن الالتزام بمؤشر السيولة المصرفية يؤثر بشكل سلبي في تحقيق المصارف المتخصصة لأهدافها التنموية، يهدف البحث إلى التعرف على مؤشر السيولة المصرفية وكذلك الأساليب المتبعة في الرقابة الإشرافية من قبل البنك المركزي العراقي،، ولإثبات فرضية البحث قام الباحث بتقييم أداء المصارف المتخصصة بمؤشر السيولة المصرفية باعتماد المنهج التحليلي والكمي في الجانب التطبيقي، ومن ثم تحليل تلك النتائج ومعرفة أثرها في إمكانية تحقيق الأهداف التنموية للمصارف المتخصصة، وتوصل البحث إلى جملة من الاستنتاجات أهمها إن مؤشر السيولة المصرفية لا يتلاءم مع طبيعة وأهداف المصارف المتخصصة ويعيق بشكل بالغ إمكانية تحقيقها لأهدافها التنموية التي تسعى لها وهي تنمية القطاعات الثلاث (القطاع الزراعي والصناعي والعقاري)، ومن ثم أوصى البحث بمجموعة من التوصيات التي يقتضي الأمر إن تأخذ بها الجهات المعنية بإجراء تقييم الأداء عند تقييم الأداء للمصارف المتخصصة.

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Islamic Development Bank Group on Economic Capacity Building
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This paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of ​​capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks tha

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of leader-member exchange in the organizational citizenship behavior according to organizational trust Analytical research at the center of Ministry of Migration and Displaced
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This research aimed to examine the correlation and influence of leader-member exchange in the organizational citizenship behavior in the existence of organizational trust as mediator variable among workers in ministry of migration and displaced, has been collecting data and information relating to research by designing questionnaire was distributed to the stratified random sample included (56) member of the workers in the ministry mentioned, and through the use of several statistical method were the main findings of research was the existence of a correlation relationship and influence between leader- member exchange and organizational trust, while the results confirmed no correlation and influen

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

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Publication Date
Sun Jul 01 2007
Journal Name
Political Sciences Journal
دور المتعين الرمزي في الثقافات
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دور المتعين الرمزي في الثقافات

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The Role of Context in Graphic Design
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The need for an intellectual understanding of the context from many aspects' dictates understanding the ways through which the graphic designer walks in simulating the intent of the design process and elevating it to levels of communicative perception that leads to communicating the idea to the recipient, and it is thus a need closely related to the context, if it is historical. Culturally or socially, and between the mechanisms of selecting and operating the elements and units of the graphic and design achievement. On this basis, the role of context in graphic design can be studied.

The research included four chapters, the first chapter of the research problem and the need for it, and the aim of the research was (discovering the

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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
The role of media in the fight against terrorism
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كانت وسائل الاعلام- التقليدية والحديثة – وستبقى وسيلة مهمة لتدفق المعلومات والتعبير عن المشاعر ووصف الاحداث وتشكيل الرأي العام المحلي والدولي عن مختلف القضايا التي تهم الافراد والمجتمعات وفي مقدمتها قضايا العنف بمستوياته كافة ،والتطرف الديني والارهاب بكل مسمياته وستحاول هذه الدراسة ان تقدم اجابات عن اسئلة محددة تمثل الاطار النظري لدراسات مسحية ترصد النظريات التي ترسم الاطر النظرية الت

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Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of agricultural insurance in the prevention of financing risks in the form of slam : "An Empirical Study on Shikan Insurance and Reinsurance Company
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The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
The Role of TV Programs in Spreading the Culture of Community for Peace: Studying the Attitudes of the Publics towards a Program entitled Mosamih Kareem on YouTube
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The fundamental problem in determining the role of television programs in broadcasting the culture of community for peace through studying almosamig kareem program by studying the topics addressed in this program. It is a descriptive study and it follows the approach survey method.  In this study, the spatial framework is limited to the program of almosamih kareem on YouTube, while the temporal framework is concerned with the episodes that are raised on YouTube from the second half of 2014 to 2015 of almosamih kareem program. The fundamental problem in determining the role of television programs in broadcasting the culture of community for peace through studying almosamig kareem program by studying the topics addressed in this

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Publication Date
Thu May 04 2017
Journal Name
مؤتمر الإصلاحات التشريعية اساس النهوض بالواقع العراقي
الامتيازات الوظيفية في ضوء المتغيرات التشريعية (دراسة في القانون العراقي)
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