خضعت العلاقة بين موقف الحساب الجاري, سواء اكان بحالة عجز ام فائض, وسعر الصرف, اكان بحالة انخفاض او ارتفاع, لجدل واسع بين اوساط الاقتصاديين بشأن هذه العلاقة واتجاهاتها.

الا ان الاعتماد المتزايد لبعض الدول على المستثمرين الاجانب لتمويل العجز في حساباتها الجارية قد يصطدم بعدم رغبة هولاء المستثمرون في الاستمرار باقتناء موجودات معينة مقوِِِِِِِِمة بعملات تلك الدول. وتنشأ الطامة الكبرى لاقتصاد

The current research aims to diagnose the extent of interest in knowledge sharing and its role in achieving organizational excellence at the level of the Iraqi environment Primary data through descriptive statistics (arithmetic mean, standard deviation, coefficient of variation, percentages, frequencies) and hypothesis testing using appropriate statistical methods for inferential statistical analysis (Pearson correlation coefficient, simple linear regression, multiple regression, path analysis) and checking the quality of the data from During (normal distribution, confirmatory factor analysis, structural modeling method, and exploratory factor analysis), after collecting data from (358) observations from the company’s leaders, as

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

This study aims to study the political caricature and its indications in the Palestinian newspapers, to know its subjects, the active characters, the artistic styles, and the symbols the caricaturists use.

The study concluded that there is a variety of subjects that the political caricature handled in the studied newspapers and the degree of interest in every subject. The subjects related to the international subjects came first (% 24.5) and the other subjects came next (% 22.2).

The results showed the caricaturists relied on unnamed symbolic active characters that came first (% 62.3) and named symbolic characters (% 11.1). The positive characteristics of the Palestinian figures were higher than the negative ones, and the

The study of the relationship between the coordinates of the sun and the moon with the crescent visibility factors has not been previously treated in a detailed and accurate way in  research and previous studies, despite its religious importance. Accordingly, this paper aims to study the relationship between the crescent visibility factors (age, lag time, elongation (ARCL), arc of vision or relative altitude (ARCV), relative azimuth (DAZ), and crescent width (W), with coordinates of the sun and the moon), and how it varies during the day of the crescent's observation. In this paper, Matlab programs were designed to calculate the ecliptic sun and moon coordinates (λ, β) and in the presence of all perturbation impacts (planets), th

Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works

Background: This study aims to determine whether cigarette smoking and anxiety degrees are related among nurses. Methods: A correlation design study was conducted at Baquba Teaching Hospital in Diyala Governorate, and the study period extended from September 10th, 2023, to January 28th, 2024. A nonprobability purposive sample was used to include 200 nurses working at Baquba Teaching Hospital, Iraq. Data were collected using a self-administered questionnaire from January 10th to February 7th, 2024. There were two components to the study instruments. Initially, the demographic sheet contained the individuals' sociodemographic data. The Taylor manifest anxiety scale is included in the second section. The collected data were analyzed us

This research aims to predict the value of the maximum daily loss that the fixed-return securities portfolio may suffer in Qatar National Bank - Syria, and for this purpose data were collected for risk factors that affect the value of the portfolio represented by the time structure of interest rates in the United States of America over the extended period Between 2017 and 2018, in addition to data related to the composition of the bonds portfolio of Qatar National Bank of Syria in 2017, And then employing Monte Carlo simulation models to predict the maximum loss that may be exposed to this portfolio in the future. The results of the Monte Carlo simulation showed the possibility of decreasing the value at risk in the future due to the dec

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

Human witnessed over the centuries many of the important issues faced by the international community was centered on human rights in general and the persecution of refugees, especially according to many forms may be directly or indirectly leaves behind economic crises, social and humanitarian push world countries to rethink the mechanisms and the feasibility of developing agreements and laws and the role of international and regional organizations to protect peoplerefugeestatus.