The Andoluosian literatures has been captured my mind, and had a very
pure and great place in my spirit, which is remembering me the roots of
genuine Arabic civilization spread during eight century in endoluos region.
also the Arabic creation which is moved from east to far way land in that
ages. And very clearly appearance tremendous men interested in science and
all kind of literature and arts especially in poetry, no one who has taste and
minimum knowledge can denied the effect of indoluosan prosperity among
readers. So for that reason I work very hard to choose a very famous poet his
nick name (Al-Ramadee) he is Youseif Bin Haroon born in the first decade
of the 4TH hijri (Islamic Calendar), died in (403H). He was one student of
very popular linguistic called abee Ali Al-qalee.
They called him Almotanabee of his place also they said "poem started
from Kenda and sealed in Kenda" they intended Emraa Al-Kayas,Al-
Motanabee and Al-Ramadee.and for all of that I preferred to search about
the language phenomena and the expansion in his poetry as well as some
glance which focus to reveal about his huge linguistics and literatures
heritage capacity.
I divided this study to three levels:-
grammatical level: dialed with odd linguistic words and converse.
structural level: dialed with preferment, retardation, cancellation, the
linguistic methods and the aims.
laterally level: dialed with laterally acceptance, verbalism synonymy
and analytic.
Finally, conclusion, results that I have got in this study.
The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F
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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
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(1)
This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating these risks in banks via these ratios, and reveal the most important means used to solve these risks, including the capital adequacy ratio under the Basel II decisions and for selected period (2017-2019).The research reached the most important conclusion, which is the bank sample did not fall into bank liquidity risks throughout the years of research. Tracking specific ratio with adequ
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(3)
Abstract
Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen
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(2)
This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station
In a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj
The re-insurance of the same important role in the development programs and activities that reinsurance companies and their level of development and the mechanisms of action and the laws that govern the relationship between the re-insurance companies and direct companies reflect the cultural level and degree of progress of any country. &n
... Show MoreThe study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t
... Show MoreTime crosses one of the most important principles that are agreed upon in contracts, because the temporal dimension has a significant impact on all contract provisions and is not limited to a certain group of them. French and Arab legal jurists alike called for this dimension to be given special attention. That is the term of the contract term; To try to limit the temporal elements, clarify their provisions and distinguish between them, but in the Arab world it did not receive the same attention that it received in the West.
He was born in one of suburbs of Khawarzm in 362 AH and he was died in 440 AH. Newton and Gregor quote from him the mathematical laws in the interpolation and he laid the first foundations for trig.