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jeasiq-285
Analysis the Relationship between the Standards of Credit Assessment and Non-Performing Loans at the Gulf Commercial Bank
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This paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for assessment the credit applications will be useful for Gulf Bank for accurate selections the lower risk credit.

 

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of big data analytics in measuring and analyzing the quality costs of economic units : applied research in the Iraqi company for seed production
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                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effectiveness of the organization and its role in achieving the requirements of Strategic success: A survey study of the opinions of a sample of workers at the Asia Telecom Company in Baghdad
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The research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
Find recommended a number o

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Organizational commitment and its role in enhancing the performance of employees : exploratory search of the views of a sample of managers and employees of the General Company for Dairy Products
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Expected to The organizational commitment by employees increases their loyalty towards their organization and thus contribute to enhancing their performance , therefore this study aimed to discover the relationship and the impact between the organizational commitment (emotional commitment, standard commitment, continuous commitment) and the performance of employees in the company researched, additional to know the available organizational commitment levels of employees in the company researched and its impact on the performance of employees, Research was conducted at the General Company for products in the dairy to achieve the goals of research has been developed questionnaire conation (22 ) items to collect data from the study s

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Constant and the Variable in the Kurdish Singing between the Past and Present: كونا قادر محمد
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  This research is interested in studying the constant and the variable within the signing reality in Iraqi Kurdistan region, and the researcher tries to tackle the importance of this topic within a search that serves the Kurdish culture, and contribute to its intellectual settlement, and introducing it to centers concerned with studying singing and music science in any civilized environment, whether inside or outside the territory of Kurdistan region. We see that this research which dealt with the topic (the constant and the variable in the Kurdish signing between the past and the present) deserves research and investigation for all its causes, being one of the academic necessities that contribute in identifying the historic artist

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Common Stocks Using The Fama-French Five Factor Model An Applied Study in The Iraq Stock Exchange
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     The process of stocks evaluating considered as a one of challenges for the financial analysis, since the evaluating focuses on define the current value for the cash flows which the shareholders expected to have. Due to the importance of this subject, the current research aims to choose Fama & French five factors Model to evaluate the common stocks to define the Model accuracy in Fama& French for 2014. It has been used factors of volume, book value to market value, Profitability and investment, in addition to Beta coefficient which used in capital assets pricing Model as a scale for Fama & French five factors Model. The research sample included 11 banks listed in Iraq stock market which have me

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Publication Date
Mon Jun 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Analytical Modeling of Stresses in the Wall 0f the Human Heart
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The mechanical function of the heart is governed by the contractile properties of the cells, the mechanical stiffness of the muscle and connective tissue, and pressure and volume loading conditions on the organ. Although ventricular pressures and volumes are available for assessing the global pumping performance of the heart, the distribution of stress and strain that characterize regional ventricular function and change in cell biology must be known. The mechanics of the equatorial region of the left, ventricle was modeled by a thick-walled cylinder. The tangential (circumferential) stress, radial stress and longitudinal stress in the wall of the heart have been calculated. There are also significant torsional shear in the wall during b

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exercise the leadership of the tax administration leaders to drive away the strategic orientation And its relation to organizational excellence: Practical research in the General Authority for Taxes
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The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
External treatments for the space between the institute and the contrast in contemporary theater
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Theater is a renewed art until this moment, and it does not stray from its components from life and its spaces in general, but rather is derived from them according to characteristics and directions intended to differ based on finding other, more effective solutions, Therefore, the research entitled (Extractive treatments of the space between tradition and contrast in contemporary theater) consists of four chapters. The first chapter came under the title (the methodological framework). Where he dealt with the research problem and then the importance of the research and the goal of the research as well as the objective, temporal and spatial limits of the research, In addition to defining the terminology and then finding the procedural ter

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Leadership crisis and environmental pressures A Survey of the views of a sample of administrative leaders at Mosul University and the North technical University
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The administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.

Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?

The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the m

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of auditors' commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board
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The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

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