The role of the ABC system in determining the costs of services in Iraqi banks

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

 This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information And data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a role i

  Developing countries have depended since long time on the developed countries to increase the levels of development and improving rates of growth direction to the  best way where taking this dependence many shapes influenced by the evolution  form of international relations and this dependence shows how the great deficiencies in sources of local financing, which called  developing countries to increase their reliance on external funding sources, represented in the form of grants, subsidies, loans and foreign investment, pursuing States in that the application of economic reform policies in pursuit of faster economic growth and restructure its economy and achieve economic stability. In the early eighties of the last

Abstract

The various countries seek to encourage their local investments through the various policies they follow. The most important of these is the monetary policy, which is a means and procedures taken by the monetary authority to control the supply of money and maintain its stability of its financial impact on economic activity.
       The effect of monetary policy is to stimulate domestic investment through money supply that is inversely related to the interest rate and a direct relationship with domestic investment. When money supply increases, interest rates fall and local investment growth rates rise, but when the rise in money supply is high, Inflationary measure

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

تعد الجامعات من أهم المؤسسات المجتمعية التي تؤثر وتتأثر بالجو الاجتماعي المحيط بها، فهي من صنع المجتمع من ناحية، ومن ناحية أخرى هي أداته في صنع قياداته السياسية، الفكرية، الفنية، والمهنية، ومن هنا كان لكل جامعة رسالتها التي تتولى تحقيقها، فالجامعة في القرن العشرين تختلف رسالتها وغايتها عن الجامعة في القرن الحادي والعشرين. ولكي تقوم الجامعة بدور أفضل في خدمة المجتمع وتحمل المسؤولية المجتمعية فلابد لها من وض

The study aims to identify the role of family in inculcating the moral values of voluntary work among adults, as it constitutes the basic social institution that is responsible for raising and control children. It has regarded as the first phase of constituting societies, where family plays a significant role in changing the behavior of individuals positively or negatively through provided patterns. The moral values act as organizer of human relationship in which misusing of these values would affect the interaction between people. This study focuses on how to employ the moral values in voluntary work as a civilized behavior helps in developing and strengthening societies. The researcher adopted the analytical-descriptive approach as mor

The study aimed to identify the role of the teacher in confronting intellectual extremism in high school students, and identify the differences of statistical significance in the role of teacher in confronting intellectual extremism in secondary school students according to gender variable (males, females) and the duration of service (less than 5 years more than 5 years), the sample was consisted of (100) teachers with (50) male  and (50) female in the city of Bayaa, Dora and Sadiya, the measure of intellectual extremism was applied by the researcher, and the study reached a role of the teacher in facing the intellectual extremism at Secondary school students, and the existence of differences of statistical significance in the role

Abstract

 A surface fitting model is developed based on calorimeter data for two famous brands of household compressors. Correlation equations of ten coefficient polynomials were found as a function of refrigerant saturating and evaporating temperatures in range of (-35℃ to -10℃) using Matlab software for cooling capacity, power consumption, and refrigerant mass flow rate.

Additional correlations equations for these variables as a quick choice selection for a proper compressor use at ASHRAE standard that cover a range of swept volume range (2.24-11.15) cm³.

The result indicated that these surface fitting models are accurate with in ± 15% for 72 compressors model of cooling cap