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jeasiq-2013
Forecasting the financial failure of Islamic banks using the Altman model, ---- springate model and ---- Sherrod model / an analytical study in Islamic banks listed on the Iraq Stock Exchange
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Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. According to Sherrod's model, the placement of some Islamic banks in the search sample is financially sound, others have little chance of being exposed to the risks of bankruptcy. The research also provided scientific value to bank administrations through the establishment of a specialized administrative unit whose main work is to assess and diagnose risk and financial failure and ways to address them, as well as to report periodically on early financial failures.

 

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
Camille Ben Ziad and his Place in the Arab-Islamic Heritage (Historical Study)
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In a quick reading of the character of Camille Ben Ziad al-Nekha al-Kufi al-Taabi, one of the most sincere companions of Imam Ali (peace be upon him), he enjoyed great status and status because he was one of the people of his people who lived alongside Imam Ali (peace be upon him) since his tribe migrated from Yemen to Kufa To this end, he became loyal during the reign of Imam Ali (peace be upon him), who is also a member of the delegation coming from Kufa to protest against the actions of the Wali of Kufa during the reign of Caliph Uthman ibn Affan. After the death of Caliph Uthman bin Affan, (Peace and blessings of Allaah be upon him) (Duaa kamil), one of the most famous and important supplications in Islamic history, and each one of u

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Transformational Leadership Dimensions and Its Role in the Rationalization of Banking Decisions: An Exploratory Esearch of the Views of A Sample of the Officials In the Iraqi Private Banks
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The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
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This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Iraq after war and strategy of reconstruction : Analytical study in reality and future horizon
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Abstract (Iraq post – war reconstruction strategy: analytical study in fact and future prospects.) There search aims at identifying the causes of internal instability in Iraq from the political ,economic , social and security aspects , to diagnose the imbalance and to work towards finding real solutions to this . The study also aims at identifying the reconstruction proposals to completely eliminate the organizationof the terrorist advocate, as well as to know. theproblem of research lies in the ability of Iraqi political elites to achieve internal stability and to employ reconstruction proposals at all levels . The hypothesis of the research lies in the equation that the process of building stability (political – economic)and (socia

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payments system and its relationship to the effectiveness of commercial banks: Applied Research
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      That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The artistic and performing methods of the sass dance in Baghdad "An Analytical Study": أمير علي رضا
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The research study includes shedding light on the sas dance in Iraq, as it is one of the popular legacies that are rich in the Mesopotamian civilization and because of the different practices it has in the different occasions on which these dances are held. Which is one of the kinetic arts widespread among the classes of Iraqi society. The researcher explained its features and artistic content that characterizes Iraqi music. The (methodological framework) reviewed the justification, importance and purpose of the research, and the limits of the research that included the (National Troupe of Folk Art) as a human limit to discover the artistic methods of the Sas dance and then define the terms of the search. The "theoretical framework" cont

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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
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الضمانات في تطور المصارف الاسلامية
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Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basi

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Institutional Performance Assessment using a model of the European Foundation for Quality Management (EFQM) A case study at an organization
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The study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.

The problem of the study was the absence of an institutional performance evaluation system at the centre whereby weaknesses (areas of improvement) and st

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