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Internal control over agricultural loans Applied research in the Agricultural Cooperative Bank for the period 2006-2012
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Abstract

Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible

for the process of granting agricultural loans to farmers bank.

The aim of the internal control in the agricultural banks to examine and evaluate the lending policy and politics realizable performance through the use of some of the criteria and indicators that will give a clear concept about the level of performance reached by the bank. The study and evaluation of internal control system in the ACB on a great deal of importance given to the role of the bank in providing services to farmers, which requires subjecting

these activities in the bank's internal control system.                                         

The research aims to release the importance of internal control and evaluation in the ACB, and evaluate the necessary control over the loans and the efficiency of the recall procedures and the use of resources in agricultural activities. The research has come to the existence of shortcomings in the procedures for granting loans as well as the lack of follow-up for these loans, which means the weakness of private loans and internal control procedures, 

which entail a review of some of the internal control procedures.

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Publication Date
Sun Jan 26 2020
Journal Name
Al-kindy College Medical Journal
Surveillance for Contamination of Salad with Listeria Monocytogenes in Some of Baghdad Restaurants
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Background: Listeria monocytogenes, a member of the genus Listeria, is widely distributed in agricultural environments, such as soil, manure and water. The genus of Listeria bacteria is about 15-17 species. It is a pathogenic bacterium that can cause a rare but dangerous infection called listeriosis.

Objectives: Studying the rate of salads contaminated with Listeria bacteria. and Listeria monocytogenes according to International, Arabic and Iraqi specifications and finding the correlation between commitments of restaurants to standard health conditions with contamination with these bacteria

Methods: The study included

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Publication Date
Sat Jul 05 2025
Journal Name
Journal Of Machine And Computing
Cyber Neutrosophic Model for Secure and Uncertainty Aware Evaluation in Indoor Design Projects
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To perform a secure evaluation of Indoor Design data, the research introduces a Cyber-Neutrosophic Model, which utilizes AES-256 encryption, Role-Based Access Control, and real-time anomaly detection. It measures the percentage of unpredictability, insecurity, and variance present within model features. Also, it provides reliable data security. Similar features have been identified between the final results of the study, corresponding to the Cyber-Neutrosophic Model analysis, and the cybersecurity layer helped mitigate attacks. It is worth noting that Anomaly Detection successfully achieved response times of less than 2.5 seconds, demonstrating that the model can maintain its integrity while providing privacy. Using neutrosophic sim

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Publication Date
Sun Mar 31 2024
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Using Solid Waste as A Substitute for Raw Materials in Construction: A Review.
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The main challenge is to protect the environment from future deterioration due to pollution and the lack of natural resources. Therefore, one of the most important things to pay attention to and get rid of its negative impact is solid waste. Solid waste is a double-edged sword according to the way it is dealt with, as neglecting it causes a serious environmental risk from water, air and soil pollution, while dealing with it in the right way makes it an important resource in preserving the environment. Accordingly, the proper management of solid waste and its reuse or recycling is the most important factor. Therefore, attention has been drawn to the use of solid waste in different ways, and the most common way is to use it as an alternative

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Publication Date
Mon Jan 29 2024
Journal Name
Advances In Systems Analysis, Software Engineering, And High Performance Computing
Evaluating Antivirus Effectiveness Against Malware in Ascending Order for Increasing Blockchain Endpoint Protection
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Blockchain represents a new promising technology with a huge economic impact resulting from its uses in various fields such as digital currency and banking; malware represents a serious threat to users, and there are many differences in the effectiveness of antivirus software used to deal with the problem of malware. This chapter has developed a coefficient for measuring the effectiveness of antivirus software. This chapter evaluates the effectiveness of antivirus software by conducting tests on a group of protection programs using a folder containing an amount of data. These programs are applied to combat viruses contained in this folder. The study revealed that the effectiveness of antivirus software is as follows: AVG scored 0%,

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Publication Date
Tue Dec 31 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
USE OF IMMOBILIZED L-ARABINOSE ISOMERASE FOR PRODDUCTION OF TAGATOSE: USE OF IMMOBILIZED L-ARABINOSE ISOMERASE FOR PRODDUCTION OF TAGATOSE
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L-arabinose isomerase from Escherichia coli O157:H7 Was immobilized with activated Bentonite from local markets of Baghdad, Iraq by 10% 3-APTES and treated with 10% aqueous glutaraldehyde, the results refer that the yield of immobilization was 89%, and pH profile of free and immobilized L-arabinose isomerase was 7 and 7.5 and it is stable at 6-8 for 60 min respectively, while, the optimum temperature was 30 and 35°C and it was stable at 35 and 40°C for 60 min but it loses more than 60 and 30% from its original activity at 50°C for free and immobilized L-arabinose isomerase respectively. Immobilized enzyme retained its full activity for 32 day, but it retained 73.58% of its original activity after storage for 60 d

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Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.: EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.
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Some types of the fungus Aspergillus were isolated from some hospitals in the city of Baghdad (Imam Ali Hospital and Sadr General Hospital). The samples were taken by Transport media at a rate of three replicates of each place isolated from samples from different places within the hospital (waste, baths, the sick beds, corridors and room floors) for the purpose of isolating and diagnosing the fungus on the Czapeck Dox Agar media. It was noticed that the spread rate of fungus Aspergillus was 70% compared to other species that have emerged during the isolation process of the Sabouraud's Dextrose Agar media. The species A.niger (56.25%) was considered the most common type of fungus visible during the isolation process of the Imam Ali Hospit

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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
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Test wisdom of Postgraduate Students at the University of Samarra and its relation to the Engagement of learning and psychological tension
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The aim of the present research is to identify the test wisdom and the engagement with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department, gender, age, and whether students are employee or non-employee. The study also attempts to identify the relationship between the test wisdom and the engagement with learning and psychological tension. The research sample consisted of (75) postgraduate students randomly selected from college of Education. The researcher applied the test–wisdom of (Mellman & Ebel) and the scale of engagement with learning preparation by (Al-zaabi 2013). In addition, the researcher used the list of the psychological stress of (Abu

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Publication Date
Fri Dec 16 2022
Journal Name
Journal Of The College Of Languages (jcl)
The official business style of the Russian literary language. Problems of formation.: Официально-деловой стиль русского литературного языка. Проблематика формирования.
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In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.

Аннотация.

 В данной статье рассмо

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Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
The big diphthong
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad, and upon God

The evil of the scholars of jurisprudence is that the reciter and the reciter must have attained the aspects of good grammar and morphology so that he does not make mistakes in the matters of jurisprudence according to the seven readers and others, and they require phonetic, morphological, and grammatical explanations, and this is called aqeed.

Our ancient scholars are known for knowledge and it is linked to narration, and our topic is studied from both sides of narration and knowledge, as it is one of the topics of fundamentals.

The seven readers and others, and his relationship is clear and close

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