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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
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة على اختيار موقع المشروع الصناعي وأثر ذلك على تلوث البيئة
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There is no doubt though all endemic industrial must be accompanied by environmental contamination problem that is closely linked increased industrial activity on the one hand and increase the size of the problem put this industrial waste on the other, and therefore the risk to natural resources and ecosystems as a result of the presence of development projects (especially industrial ones) so it was There must be a sound footing for the sitting of industrial zones and see how their commitment to the appropriate conditions to preserve the environment and enact strict laws to achieve this and prepared well prepared to avoid the numerous errors at the social, economic and technical, environmental and health.

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Publication Date
Thu Apr 12 2018
Journal Name
Lubricants
Importance of Emulsification in Calibrating Infrared Spectroscopes for Analyzing Water Contamination in Used or In-Service Engine Oil
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
A study of the phonetic changes of Arabic loanwords in Balochi: بررسی تغییرات آوایی وام واژه های عربی در زبان بلوچی
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 Abstract  Lanɡauaɡes, like humans, need communication and interaction to prosper. One of the ways for a language to flourish is to borrow words from other languages. The southern regions of Iran and the coastal countries of Persian Gulf have had strong cultural relations since old times, with language being a dimension of these relations. With their land being geographically located in the realm of Islamic civilization and being Muslims,  Baloch people have had strong connections with the Arab world and the Arabic language.Thus, many Arabic words have made their ways into Balochi language either directly or indirectly through persian language. Since each language has its own unique sound structure, these loanwords have undergone ph

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Publication Date
Sat Apr 10 2021
Journal Name
Journal Of Legal Sciences
Enter production sharing contract for oil (P.S.C)
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This research discusses the procedural aspect of oil contracts, as one of them is the sharing in production contract which has the same importance comparing with other aspects, as the legislator, in oil countries, is requiring the availability of certain procedures to enter such oil contracts, related with high importance issues such as the followed procedures by the competent administration in that oil country to choose the company they deal with, also the required procedures to be done to enter negotiations with those companies for maintaining equal mutual  interests for both parties. One of those needed procedures is to sign the contract by the competent entity stated by law, also the necessity to present such contract to

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Aquatic Oligochaeta (Annalida:Clitellata) as Bio Indication for Sediment Quality Assessment in Tigris River Within Baghdad City /Iraq
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Aquatic Oligochaeta is an important group of Macroinvertebrates that has been very remarkable as bioindicators for assessing water pollution and determining its degree in water bodies. Hence, the idea of the current study aims at studying the impact of Baghdad effluents on the Tigris River by using oligochaetes community as bioindicators . For this purpose, four sites along the inside of Baghdad has been chosen. Site S1 has been located upstream, site S2 and S3 has been at midstream and site S4 at the downstream of the River.This investigation has used different types of biological indicators, including the  percentage of oligochaeta  within benthic invertebrates, which ranged from 49.2-51.28%. The highest percentage of the tubificid w

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Publication Date
Thu Dec 19 2024
Journal Name
Al–bahith Al–a'alami
The Interactive Communication and its Reflection on Social Capital
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The Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.

To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:

Consid

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
A Comparative Study in the (myth of Pygmalion) between Bernard Shaw and Sadik Hidayat: University of Ferdowsi - Iran
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  In our time, not too long ago, the universities of the world have been fast to take care of the study of an innovative type of technical and human studies, called the science of "comparative literature". Comparative research studies have grown and flourished rapidly in response to the demands of both mental and artistic life. This shows the increasing awareness at both the modern national and the international levels in order to develop through connecting with the international intellectual, nental and artistic currents to nurture ethics and originality. Comparative studies show that the beginning of the comparative literature goes back to the time when the Latin literature was connected to the Greek literature and th

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of Audit Work Under Expert System
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Employing lighting to express the cinematic personality duplication
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Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of The College Of Languages (jcl)
Magic comparative study of the Old Testament mediator
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Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

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