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Catalysts for money laundering and control by the banks / analytical study in the province of Arbil measures
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Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the province of Arbil, the banks, where the results showed a spread of this phenomenon is due to the lack of attention to the sources of funds and the existence of administrative difficulties and banking and difficulties in gathering information and weak managerial competencies and banking, as well as the lack of controls to inquire about the sources of funds, and the lack of a specific law to combat money laundering. The research found a number of recommendations that emphasize the need for the legislation of a national law to combat money laundering as well as the need to activate international cooperation in the fight against money laundering and making the most of the experiences of some developed countries.

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
A Study on the Accuracy of Prediction in Recommendation System Based on Similarity Measures
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Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the reserve requirement ratio in the activity of the bank credit: Applied Research in a sample of Iraqi private banks
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The research topic (The Impact of the Compulsory Reserve on the Banks Credit-an applied  research on    a sample of Iraqi banks), was chosen on basis of the Iraqi  private Banks attempts to increase their credit activities in hope to gain more profits.This coincided with  the CBI aim to back the private banking market.It is thus apparent why the CBI issued its regulation to those banks to increase their capitals up  to IDB250. On the other hand,the CBI acted as an obstacle in the way of increasing the private banks of their capitals,that is by implementing the quantitive  monetary tool  so called the compulsory reserve.This is why we intended to overlook at this contradictional  problome

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of government and private banks in the financing of small projects: An Applied Research
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Abstract:

 Sought the search to find out what small businesses, the importance of funding, and the role of funders in supporting such projects, which have been addressed in the search through a sample of government banks (Rafidain and Rasheed) and private banks (the Middle East, the Gulf, North, Assyria) and a sample of Small projects borrowed from these banks, but in order to achieve that rely researchers on scientific methods discreet marked by the curriculum descriptive analytical method which is based on the compilation of facts and information then collated and analyzed to reach acceptable results, as well as data collection tool (checklist) was whereby examine questions of a sample of

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Credit Structure Patterns And Their Reflection In The Value Bank Applied Research on a Sample of the Iraqi Private Banks
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The study seeks to determine the levels of credit structure (independent variable) depending on its components (loans, credit disseminate, other facilities) To get the eight patterns of the structure of bank credit for the purpose of assessing the relationship between changes in levels of each style of structure credit (increase or decrease) and reflected in maximizing the value of the Bank(The adopted a measured variable depending on the approximate equation of simple Tobin's Q) to determine the style that achieves the highest value of the Bank, to take advantage of it in management, planning and control by knowing the strengths and weaknesses of the historical distribution of the facilities . the sample of the

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of Iraqi trade policies in stimulating productive sectors to grow for the period (2003-2019) (an analytical study in light of the Malaysian experience)
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The research deals with analyzing the influencing role of trade policies in the growth and development of productive economic sectors and their contribution to GDP and its reflection on workforce employment. Studies have proven the success of the Malaysian experience in stimulating the productive economic sectors to grow and their contribution to the gross domestic product with an increase in the growth of local markets and access to international markets for national products. The research also deals with the ineffectiveness of Iraqi trade policies after 2003 in stimulating the productive economic sectors (agricultural and industrial) on economic growth, as most of the increase in Iraqi GDP growth throughout the study period was

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Publication Date
Sat Oct 03 2026
Journal Name
Al–bahith Al–a'alami
Press Release and Crises Management " An Analytical Study of Press Releases on the Crisis of Basra "
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The press release plays an important role in understanding and recognizing the policy of governments by the public in managing the state, especially in times of crises, as it helps to clarify the position of the government and its decisions.In addition, it is considered as one of the most important tools of communication between the government and its public at the present time.
In light of the technical developments and adopting modern mechanisms in transferring of what is issued by the government, the press release has been edited and published electronically; and helps in the success of this transfer speed and knowledge of the reactions of the masses towards the implications,In a crisis like the Basrah crisis in particular, the Ira

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying the electronic services system in the work of electronic banking: Applied research in a sample of Iraqi banks
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    The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Cost awareness of activation of strategic cost management techniques of industrial units: A prospective study at the General Company for the manufacture of medicines and medical supplies in the province of Mosul
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The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
Counter Psychological Warfare in the partisan press during the operations of Mosul liberation: An analytical study in the “Tareek Al Shaab” Newspaper
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The research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent

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