The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the problems of non-performing loans. The research recommends the adoption of a patrol model by the Central Bank of Iraq instead of the camels model that is currently adopted in evaluating the performance of Iraqi banks, due to the lack of full application of the camels model as shown by the guide to classify Iraqi banks, as the market sensitivity index is not being calculated because the Iraqi economy is an unstable economy and has been exposed to many Changes and shocks are what cause the difficulty of measuring this indicator in light of fluctuating market prices, so the patrol model is more suitable for the Iraqi environment because it is free from the indicator of the sensitivity of change to market prices.
In our research, we seek to shed a light on one of the most important and sensitive issues, namely, the Sufi influence in the Iraqi novel through the lame maqam of the novelist Jumaa Al-Lami, the Sufi discourse contains many semantic paradoxes between the text's apparent pronunciation and its interpretation of the format and the context that produced these patterns, and incited them, which concludes different results from the prevailing provisions and fixed ideas from the narrative text.The Arabic and Iraqi novel in particular became inspired by the power of Sufi discourse by talking about several Sufi figures by referring to it openly, or implicitly inspired by unauthorized concealment, in employing some of the ideas, or summoning
... Show MoreMany of researchers have written about social responsibility and business strategy and competitive advantage, and they have given particular attention to the relationship between economic and social responsibility , but what is missing in this aspect is how the economic units that use their core competencies to advance social responsibility initiatives so that they can achieve a significant competitive advantage and create value for it ?
The current research aims to verify the view that "the economic and social objectives in the long term is not contradictory in nature but complementary objectives essential", as well as make sure that the s
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The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.
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... Show MoreThe purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).
The research aims to define the images of financial aid that it provides within their tasks (central banks to governments) and how it can affect the indicators of banking stability, as well as monitoring the levels of banking stability in the Iraqi economy through the indicators used by the Central Bank of Iraq, and the importance of research in banking stability lies in Iraq, because any decrease in the movement of the aggregate banking stability index will reflect negatively on the financial sector in Iraq. Therefore, the Central Bank sought to provide financial aid to the government through a group of components, some of which are represented by initiatives that contribute to revitalizing the national economy and the other hel
... Show MoreCompanies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an
... Show MoreThe study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council. &
... Show MoreThe Research topic seeks to analyze the "political risk and its component Terrorism Index," which consists of five indicators index, a number of terrorist operations, and the number of dead and wounded, and the size of the physical losses, based search sub-index analysis of material losses for the index terrorism and its impact on the indicators listed on the Iraq Stock Exchange Finance. As for the practical side, it has been use style gradient unrestricted and link the sample represented by ten banks listed on the Iraq Stock Exchange. was Statement the correlation and interaction of variables of the studySearch results produced that the volume of material losses is the most important indicator in the influential force and it explain a v
... Show MoreThe Iraqi pharmaceutical sector faces significant challenges arising from the prevalence of substandard and falsified (S/F) medications, which pose a direct threat to public health safety. To strengthen regulatory oversight, health authorities have implemented national medicine track-and-trace system. However, the ultimate efficacy of these regulatory tools is heavily dependent on public awareness and the level of societal acceptance.
This study ai
objective the research to diagnosis and interpretation of the nature of the correlation between the basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and tested this research in the private banking sector represented by (7), especially in Baghdad city, Iraqi banks, and applied on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test a number of h
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