Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

After the fall of the Iraqi regime in the 9th of April 2003, and after the disintegration of the country, political and party political chaos that had never been witnessed before, has now taken over. In the past 2 years, the American military forces had a primary role in spreading this chaos and disorder by applying a set of wrong measures and policies. This chaos that is still affecting the iraqi people was completely ignored by the USA even 2 years after the occupation, no serious steps have been taken in order to bring back order and security, on the other hand, most of the government institutions and its forces were disintegrated, along with the decision made by Paul Bremer of dismissing all the iraqi journals and the workers of the

This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

خلفية البحث: المتلازمة الأيضية عند المرضى العراقيين المصابين بالمتلازمة التاجية الحادة قليلا ما تمت دراستها. الأهداف: دراسة الخصائص المجتمعية-السكانية للمرضى العراقيين المصابين  بالمتلازمة الايضية مع المتلازمة التاجية الحادة. المرضى وطرق العمل:  شملت الدراسة المقطعية 150 مصابا بالمتلازمة التاجية الحادة الذين يعالجون في وحده العناية القلبية في مستشفى اليرموك التعليمي في بغداد للفترة من منتصف كانون الث

This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

This study was carried out to evaluate the antioxidant activity of Iraqi sumac seeds (Rhus coriaria. L) (Anacardiaceae). Total phenolic compounds and flavoniods were determined in three different sumac seed extracts (SSE) (aqueous,ethanolic and methanolic extract). For extraction Antioxidant activity of SSE were evaluated by various antioxidant assays, including total antioxidant capacity, reducing power,by using 1,1-diphenyl-2-picryl hydrazyl (DPPH) radical scavenging, nitric oxide scavenging, Hydroxyl radical scavenging, and metal ion chelating activities. These various antioxidant activities were compared with ascorbic acid as a standard antioxidant.The results showed that the three(SSE), contained large amounts of phenolic and flavonio

أن السياسة النقدية في العراق لم تشهد تحسناً كبيراً في دورها المطلوب
منها، وهذا يعود الى جملة من التغيرات على أدائها ودورها في التأثير على المتغيرات الأقتصادية المهمة، اذ حصلت ظروف صعبة على المستوى السياسي والأقتصادي اسهمت في أضعاف دورها في العراق. فالحروب العسكرية الثلاثة في وقت قياسي دمرت البنى التحتية للأقتصاد العراقي، وأخرت عملية التنمية الأقتصادية والبشرية لعدة عقود بسبب الأستنزاف الكبير للمو

The preparation and spectral characterization of complexes for Co(II), Ni(II), Cu(II), Cd(II), Zn(II) and Hg(II) ions with new organic heterocyclic azo imidazole dye as ligand 2-[(2`-cyano phenyl) azo ]-4,5-diphenyl imidazole ) (2-CyBAI) were prepared by reacting a dizonium salt solution of 2-cyano aniline with 4,5-diphenyl imidazole in alkaline ethanolic solution .These complexes were characterized spectroscopically by infrared and electronic spectra along with elemental analysis‚ molar conductance and magnetic susceptibility measurements. The data show that the ligand behaves a bidantate and coordinates to the metal ion via nitrogen atom of azo and with imidazole N3 atom. Octahedral environment is suggested for all metal complex

تهدف الدراسة إلى استعراض ظهور كراسي اليونسكو في الجامعات العراقية والأنشطة التي تم تنفيذها لتحقيق أهداف التنمية المستدامة، حيث تم إنشاء كل كرسي لتحقيق أحد هذه الأهداف التي تركت أثرها على بعض القطاعات التعليمية والاجتماعية ، وبالتالي تنبع أهمية الدراسة من الحاجة إلى الإشارة إلى إنشاء كراسي اليونسكو في الجامعات العراقية والأنشطة التي عززت إنشائها ونشاطها ومبادراتها المحلية والدولية, وكذلك تحديد ما حقق

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is