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Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is designed to evaluate control policies and procedures of banking transactions, by adopting the non-application gap approach and its impact on the quality of financial reporting. Application and full documentation of control policies and procedures for eight transactions, discussed in this paper, have a positive reflection on the quality of the accounting information reported in the financial reports, while the reflection will be negative in case of non-application. Weaknesses of bank policies and procedures for eight transactions were analyzed, namely: fortified chamber, cashier, deposits, saving, current account, foreign currencies sale, loan transactions, and non-current assets. Importance of this paper is to explain the effect of deficiencies in fulfilling transactions control policies and procedures on financial reporting.

              

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
IRAQ TELEVISION AND THE PROBLEM OF EMERGENCY PROGRAMS : (An Analytical Study of Emergency Programs in Iraq TV)
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The success of any media work in our contemporary life is based on proper planning. Television in Iraq is like any media outlet that adopts clear planning and programming in order to achieve the goals set in the news, entertainment, education. Iraq TV relies on four programming plans in one year (short term), but we often receive central instructions directly from the Minister of Information ordering to cancel the program plan and what was scheduled for broadcast to be finally replaced by alternative or emergency program associated with an incident, occasion or important news, these programs are all called (emergency programs).

In this present research we will be dealing with these programs as well as the extent of their impact o

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
The relationship of using the social networking site Facebook to the accumulation of social capital: (Survey study for a sample of students from the University of Algiers 3)
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The subject of social capital is of great importance, as it provides an analytical framework for researchers interested in understanding the impact of the Internet on many dimensions of human and social life. And because social networking sites have infiltrated societies and produced new variables at the level of human and social communication, this study came to examine the relationship between the use of the social networking site Facebook and the accumulation of social capital among a sample of University of Algeria 3 students, by researching the variables of intensity of use and patterns of use as independent variables and their relationship to social capital. The results of the field study revealed a strong relationship between the

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Publication Date
Thu Dec 15 2022
Journal Name
Engineering, Technology & Applied Science Research
Numerical Modeling of a Pile Group Subjected to Seismic Loading Using the Hypoplasticity Model
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Various simple and complicated models have been utilized to simulate the stress-strain behavior of the soil. These models are used in Finite Element Modeling (FEM) for geotechnical engineering applications and analysis of dynamic soil-structure interaction problems. These models either can't adequately describe some features, such as the strain-softening of dense sand, or they require several parameters that are difficult to gather by conventional laboratory testing. Furthermore, soils are not completely linearly elastic and perfectly plastic for the whole range of loads. Soil behavior is quite difficult to comprehend and exhibits a variety of behaviors under various circumstances. As a result, a more realistic constitutive model is

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Publication Date
Thu Dec 15 2022
Journal Name
Engineering, Technology & Applied Science Research (etasr)
Numerical Modeling of a Pile Group Subjected to Seismic Loading Using the Hypoplasticity Model
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Various simple and complicated models have been utilized to simulate the stress-strain behavior of the soil. These models are used in Finite Element Modeling (FEM) for geotechnical engineering applications and analysis of dynamic soil-structure interaction problems. These models either can't adequately describe some features, such as the strain-softening of dense sand, or they require several parameters that are difficult to gather by conventional laboratory testing. Furthermore, soils are not completely linearly elastic and perfectly plastic for the whole range of loads. Soil behavior is quite difficult to comprehend and exhibits a variety of behaviors under various circumstances. As a result, a more realistic constitutive model is

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management strategies in building core competenciesAn exploratory study of the views of a sample of managersOffice of Financial Supervision in Iraq
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The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Product Innovation on an Improvement of the Organization's Reputation /A Field Study in State Organization for Marketing of Oil (SOMO)
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 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Comparative Study for the Accuracy of Three Molecular Docking Programs Using HIV-1 Protease Inhibitors as a Model
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Flexible molecular docking is a computational method of structure-based drug design to evaluate binding interactions between receptor and ligand and identify the ligand conformation within the receptor pocket. Currently, various molecular docking programs are extensively applied; therefore, realizing accuracy and performance of the various docking programs could have a significant value. In this comparative study, the performance and accuracy of three widely used non-commercial docking software (AutoDock Vina, 1-Click Docking, and UCSF DOCK) was evaluated through investigations of the predicted binding affinity and binding conformation of the same set of small molecules (HIV-1 protease inhibitors) and a protein target HIV-1 protease enzy

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Development Gap Between Rural and Urban Stabilizers
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This research concluded that after what has been presented an analysis of the topics that the process of measuring the level of development and then the development gap is the need to assess the results to set policy and to formulate plans and goals, and to see the development priorities of the place or a particular sector. The purely economic development led to negative effects on the spatial scale and the most important of these effects arise multidimensional social and urban development gaps as well as the economic dimension. So it must exceed the concept of economic framework, to include all dimensions of development spatially and sectorally to provide correct and clear base for planners and development policies and strategies for de

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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Realism in the painting of Iraqi Kurdistan artists "A Study in methods of expression"
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The tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic innovation components of the application Business process re-engineering: A survey Study of the consultant of a sample of managers and their assistants and consultants in the General Company for Post & Telecommunications
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Abstract:

        Organizations need today to move towards strategic innovation, which means the analysis of positions, especially the challenges faced by the change in the external environment, which makes it imperative for the organization that you reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures. Now this research dilemma intellectual two-dimensional, yet my account in not Take writings and researchers effect strategic innovation in re-engineering business processes, according to science and to inform the researcher, and after the application represented in the non-application of such resear

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