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.
Abstract
The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin
... Show MorePrayer It is the second pillar of Islam, which is what Allaah erases sins, the Prophet, peace be upon him say: "Do you see if the river at the door of you wash it every day five, what it says: it keeps dirt," they said, does not keep the dirt something, He said: «That is like the five daily prayers, Allaah erases sins", Bukhari (1/112), and the places and times supervised thanks to worship them, was to pray at the three mosques (the Grand Mosque and the Prophet's Mosque and the Al-Aqsa Mosque) private virtue from the rest of the mosques and this virtue include the obligatory prayers and Voluntary Prayers
The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.
&nbs
... Show MoreAim of the Study: The paper aims at identifying the extent of the role of strategic leadership represented by its four dimensions (administrative, transformational, political, moral) in fulfilling the requirements of university governance (Context, message and Goal, Management orientation, Independence, Issue, Sharing)
Methodology: A survey is applied to (107) members of the teaching staff at the college of Administration and Economics/ University of Mosul. To achieve the goals of the study, the researcher makes use of a number of tools such as: questionnaire, statistical tools and methods (repetitions, perce
... Show MoreL-arabinose isomerase from Escherichia coli O157:H7 Was immobilized with activated Bentonite from local markets of Baghdad, Iraq by 10% 3-APTES and treated with 10% aqueous glutaraldehyde, the results refer that the yield of immobilization was 89%, and pH profile of free and immobilized L-arabinose isomerase was 7 and 7.5 and it is stable at 6-8 for 60 min respectively, while, the optimum temperature was 30 and 35°C and it was stable at 35 and 40°C for 60 min but it loses more than 60 and 30% from its original activity at 50°C for free and immobilized L-arabinose isomerase respectively. Immobilized enzyme retained its full activity for 32 day, but it retained 73.58% of its original activity after storage for 60 d
... Show MoreSummary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20
... Show MoreThis research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.
As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.
The objective of this study is to highlight the skills of office managers and it's impact on the effectiveness of time management in the institutes and faculties of middle technical university and a group of cognitive and practical aims. The managers skills forms mthe modern trend and the main source to provide organizations with highly skilled managers with distinctive performance and because of the sharp changes in the environment which today's organizations works in it , business organizations generally and managers especially realise the importance of time management and it's role in achieving competitive advantage . The problem of this study raised from this point which reflect the extent of departments managers realisation
... Show MoreDiversity the terms and practice the organizational filed with different concepts and environment, which Iraqi environment part from them. Some organizational in Iraqi environment leave its basic oriented to agreement with the leader desire, their fore this research focus tow basic variable (organizational citizenship behavior & transparence), we supposition which is dependent to explanation the response variable (strategic leadership). The results justification in part and not justification in another part. For example the organizational citizenship behavior effect on some parte of the strategic leadership. The transparence have faraway to fly from the relation with organizational citizenship behavior and strategic leadershi
... Show More