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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 study consisted of ten banks for GATC (2004-2012) was adopted by the researcher to gather data and information on reports and financial statements for those banks, and analysed using SPSS statistical programme ''.  The researcher concluded that the results of the analysis based on a matrix of eight styles that define the pattern of credit structure (LHH) containing (loans and advances is low, , Credit and other facilities to disseminate high) as a level 1 for having achieved the highest value Bank expressed by Q(2.5961)The most important recommendations was the need to give greater importance to credit structure analysis to the employees of financial institutions and banking as the analysis is not limited to the planning function But also extended to include oversight function by monitoring changes in the levels of credit portfolio and maintain the structure and quality of credit portfolio and reduce risk within acceptable levels, and to maintain the value of the Bank

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Normal bowel habites in a sample of healthy Iraqi population
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Background: Clinicians and investigators consider the normal range of bowel habit and frequency as between 3 to 21 motions per week . Stool frequency out side the normal range may be unusual but may not be abnormal in the sense of a disease . And according to the consistency, the normal stool ranges from porridge like to hard and pellety .Objectives: To establish a basic data about the bowel habits (consistency and frequency) in a sample of healthy Iraqi population; in addition to learn about their definition of constipation and diarrhea.Methods: Prospective study from Jan 2000- Jun 2000 at Al-Yarmouk teaching hospital, Baghdad. Questionnaires were distributed to 950 healthy persons of different age group .The questionnaire included: Det

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of industry specialization of the Iraqi audit firms on audit quality
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The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE IRAQI MEDIA FROM APRIL 2003 TO APRIL 2005
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After the fall of the Iraqi regime in the 9th of April 2003, and after the disintegration of the country, political and party political chaos that had never been witnessed before, has now taken over. In the past 2 years, the American military forces had a primary role in spreading this chaos and disorder by applying a set of wrong measures and policies. This chaos that is still affecting the iraqi people was completely ignored by the USA even 2 years after the occupation, no serious steps have been taken in order to bring back order and security, on the other hand, most of the government institutions and its forces were disintegrated, along with the decision made by Paul Bremer of dismissing all the iraqi journals and the workers of the

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of initial credit ratingAnnouncement of bonds on stock prices: An analytical study in the Abu Dhabi Securities Market
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The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Designing a module in light of cognitive learning theories and their impact on the achievement of students of the Department of Art Education and their motivation in learning the subject of aesthetics.
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This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

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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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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Lean accounting and its rolls for calculated costs on value stream
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At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

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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
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Participation of the Students of the Colleges of Education in the Iraqi Universities in Literacy and Adult Education in Iraq. The Students of the Departments of Holy Quran and Islamic Education (A model)
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The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.

The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.

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Publication Date
Sat Nov 22 2025
Journal Name
Al–bahith Al–a'alami
The Impact of Financial Financing on the Future of the Iraqi Print Press, A Survey Study by the Contactor
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The objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper.
This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call).
The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used

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