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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
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of reinsurance indicators on the financial surplus of the National Insurance Company: applied research in marine insurance / merchandise branch
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The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Chances of consolidation the financial sector in Iraq according to GATS agreement and World Trade Organization
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  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

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Publication Date
Sun Sep 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Control of Non Isothermal CSTR Using Different Controller Strategies
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In all process industries, the process variables like flow, pressure, level, concentration
and temperature are the main parameters that need to be controlled in both set point
and load changes.
A control system of propylene glycol production in a non isothermal (CSTR) was
developed in this work where the dynamic and control system based on basic mass
and energy balance were carried out.
Inlet concentration and temperature are the two disturbances, while the inlet
volumetric flow rate and the coolant temperature are the two manipulations. The
objective is to maintain constant temperature and concentration within the CSTR.
A dynamic model for non isothermal CSTR is described by a first order plus dead
time (FO

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Electronic trading system and its refletion in the trading of stock market indices –an analytical study of the Iraqi market for securities–
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The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.

To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system  while the second represents the period of time that followed 

The research found a number of conclusions but the mo

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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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

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Rehabilitating Iraqi Schools According to the Requirements of Social Sustainability
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Recently, Social Sustainability has gained significant value as it was considered by the late studies as a principal dimension along with the environmental and economic sustainability. And because of, on the other hand, the significant social role of the school for forming the student’s personality, this research is an appeal for rehabilitating and promoting Iraqi Schools according the issue of social sustainability.As there is no evaluation for the Iraqi Schools, the research is dedicated to this problem, aiming to carry out the stated evaluation and define the design treatments needed for the rehabilitation process. To achieve this goal, a theoretical background for the concept of social sustainability, its criteria, the school and i

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Publication Date
Sun Feb 22 2026
Journal Name
Journal Of Al-farahidi's Arts
Artificial Intelligence Tools in Literary Text Analysis: An Applied Study Using Voyant Tool: The Poem “I have now a Rifle” by Nizar Qabbani as a Model
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In recent years, literary studies have witnessed a remarkable shift towards employing digital technologies, particularly artificial intelligence tools, in analyzing literary texts and exploring their linguistic and semantic structures. This trend has provided researchers with new possibilities for understanding texts in quantitative and qualitative ways that transcend traditional methods based solely on critical reading. The current research aims to introduce professors and students of Arabic to artificial intelligence tools that contribute to the analysis of literary texts, focusing on exploring their mechanisms for studying style, meaning, structure, and emotion. It also seeks to highlight the most prominent challenges facing researchers

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Human Resource Development and its Reflecting on Quality Municipality Service Case study In Directorate Of Municipalities in holy Karbala
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ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Islamic Financial Inspection Thought on the Development of Inspection and comparing it with Positive Thought: Theoretical Comparative Study
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You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of

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Publication Date
Wed May 09 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STRATEGIC VIGILANCE AND ITS IMPACT ON THE QUALITY OF MANAGEMENT DECISION SURVEY STUDY IN THE SUPREME JUDICIAL COUNCIL (DEPARTMENT OF FINANCE & ADMINISTRATION): STRATEGIC VIGILANCE AND ITS IMPACT ON THE QUALITY OF MANAGEMENT DECISION SURVEY STUDY IN THE SUPREME JUDICIAL COUNCIL (DEPARTMENT OF FINANCE & ADMINISTRATION)
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The Objective of the research is to identify the Strategic Vigilance and effect in the Managerial Decision Quality, by knowing the interest of the organization influence the Strategic Vigilance in the Managerial Decision Quality, adopted four dimensions of the Strategic Vigilance is (Environmental Vigilance, Commercial, Competitiveness & Technology) to indicate the extent individually and collectively impact in the Managerial Decision Quality, The questionnaire was used as a main tool to survey the views of a sample of 45 managers, was named Supreme Judicial Council society for research, and the statistical program SPSS, and research found a clear positive impact dimensions Strategic Vigilance in the Manageri

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