The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended from 2017 to 2020. The research problem was in Audit procedures to verify and identify risks related to foreign currency positions within the banking activity. The research relied on financial indicators to measure the risks of foreign currency centers, and on the development of proposed audit procedures for auditing foreign currency centers and their application in the banks of the research sample, reinforced by statistical methods and programs represented by the (SPSS) program to test the research hypotheses, and the most important conclusions that he reached. Auditing foreign currency positions for non-trading purposes from the auditor helps reduce the impact of the risks of these positions (compliance risk, liquidity risk, and exchange rate change risks), as it needs audit procedures carried out by the auditor to discover its dangers, and the most important recommendations reached . Auditors should pay attention to auditing foreign currency positions for non-trading purposes because of their impact on banks, as it is possible to be guided by the procedures proposed by the researcher to audit foreign currency positions, as well as the proposed indicators to measure their risks, to know and identify the risks related to them well.
Using religious characters which come from religion is a significant means that poets applied in their texts. The Iraqi poet Adib Kamal Aldin applied religious characters as an active means helping the theme of the text and playing a great role in expanding the meanings and their implications in the text.
In this research I like to shed light on the mind because of its importance because it is what distinguishes Human from all other animals and that the question and status comes from his role in the formulation of knowledge and science where the machers agreed that the word of mind in its general sense is the source of thought and thought and the instrument of faith and philosophy , Then to the statement of the various stages pass
... Show MoreBohemia AL-Kharab for Salah Salah Which contain 477Paper deal With History of Nathion This Novel Has a different styl from another IraQis Novels, this Novel has no conversation this is the basic reason Which hav this research .
The novel have 3 versions , the first one deal with explain the text in different ways , the second contains the realation ship between the text and the reader .
Which appear very clear in novel from up to down , whil the third one and the last explaine
The hermonologiq
The time bylose the relation in the novel.
The last thing is the conclusion which has the simple things conclude by the researcher from several readings to the novel
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... Show Moreيهدف البحث إلى تحليل خطوات التكلفة المس تهدفة الخضراء من أجل تخفيض تكاليف الفشل البيئية المتمثلة بالتكاليف الداخلية والخارجية للشركات الصناعية وجعل منتجاتها صديقة للبيئة وذات ضرر قليل من خلال تخضير المنتجات والتي تؤدي إلى تخفيض تكاليف الفشل البيئية
خليفة بن خياط بن خليفة الشيباني ألليثي العصفري البصري، أبو عمرو، ويعرف بشَبَابه، الفقيه، المُحدَث، الأديب، المؤرخ، النسَابة، وهو سليل أسرةِ اشتهر أبناؤها بالعلم، وأنجبت عدداً من العلماء الأفاضل، الذين عرفوا في ميادين مختلفة، فالجد والأب والحفيد، علماء محدَثون، وبرزوا في علوم عدة ، كان متقناً وعالماً بأيام الناس.
يتناول البحث الحماية المدنية للمستهلك في المرحلة السابقة على التعاقد الالكتروني
The issue of freedom is the most prominent and distinctive issue of Western thought, which it reached after a long struggle. The English thinker John Stuart Mill is considered the most prominent Western thinker who elaborated on the issue of freedom, until his ideas on the issue of freedom became the semi-final formula for issues of freedom in Western thought, which revolve in their entirety on The individual has complete freedom as long as it does not harm others, and this freedom is controlled by law.
And if the freedoms he offered were not considered an achievement in Western thought; Freedom in Islam is a central and fundamental issue, and the details of freedoms in Islam have not been accomplished by anyone, but rather came
... Show Moreمشكلة البحث
لقد حدا بالمهتمين في الميدان التربوي، والادارة التربوية بصورة خاصة، ان يجدوا علاقات ايجابية بين متغيرات الميدان التربوي عامة والاداري بصورة خاصة وقد تمخض هذا عن وجود علاقة ايجابية بين اداء المديرين ورؤساء الاقسام ودرجة التقويم، ومن هنا يتضح انه كلما كان التقويم عالياً في درجته، يتضح ان هناك اداءً فاعلاً ولكن ليس بالشكل الحقيقي لمعنى التقويم ما لم يكن هناك
... Show MoreChapter One
First, the importance of research and the need for him
Highlight the status of the nation and occupies a decent position among nations by what they offer for the good of humanity and tender, which is based mainly on the human and material wealth owned by the nation.
The investment of this wealth investment scientifically accurate based on the strong foundation that qualifies them to heights of glory, so stand out necessary development of all energies Alepeshriaaly the limit can not be considered as these energies fortune unless all elements of effective elements characterized by the positive interaction in various spheres of life and in the in
... Show MoreThe holy city of Najaf is a vital space that helps to bring people together within a particular context, thus strengthening intellectual communication, community participation and increasing opportunities to learn about different cultures