Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

The research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.

This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization  through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

One of the rules concerning the control of civil transactions is the rule of no harm and harm, which was enacted by our Holy Prophet Muhammad (peace be upon him and his family). Scholars singled it out by research and investigation, and classified by non-scientists independent messages, showing the status of al-Qaeda in terms of its perception, meaning, branches and results, and the importance of this rule in the payment of damage and compensation for it has been provided by the Iraqi legislator generous within the provisions of Iraqi law in all its branches of public and private, as applied The judiciary Iraq The provisions of this rule have been issued and numerous decisions have been made to compensate for the damage and to give to ev

This research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values ​​, communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des

The demand for expatriate labor to Iraq increased after 2003 as a result of the openness that Iraq experienced, but this expatriate labor, which was requested at an increasing rate, has had economic, social, and political effects on the Iraqi economy in general, and the Iraqi labor market in particular. This is due to the high rates of unemployment, as most of these expatriate workers cause competition to local labor, and thus cause repercussions on the Iraqi economy as a whole, except for those expatriate workers coming with companies working in the oil sector. Iraq's GDP

الأهداف:  تهدف الدراسة إلى التعرف على مستوى نزاع العمل والأسرة لدى الممرضات  في المستشفيات التعليمية في مدينة

الناصرية , تحديد العلاقة بين نزاع العمل والاسرة و عمر الممرضات في المستشفيات التعليمية في مدينة الناصرية.

منهجية البحث: تم إجراء دراسة  ذات تصميم وصفيي في المستشفيات التعليمية بمدينة الناصرية خلال الفترة من 1 نوفمبر 2020 إلى 1 أبريل 2021 من أجل تحديد ا