Preferred Language
Articles
/
jpgiafs-1220
The role of accounting disclosure in granting bank financing A field study ona sample of banks operating in the state of Gezira 2022 AD: (دراسة ميدانية على عينة من المصارف العاملة في ولاية الجزيرة 2022م)
...Show More Authors

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, and the historical approach, and the research concluded several conclusions, including: The results revealed And the existence of an impact of accounting disclosure on bank financing through knowledge of the financial statements and the appropriate financial position for granting bank financing. The results of the study also showed that there is a strong impact of full, comprehensive and sufficient accounting disclosure on granting bank financing.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Outcomes of War: A Study of the Character After the Crisis of War
...Show More Authors

World War II has brought suffering for all people; it has led people to have a nostalgic feeling. The war has many faces all of them are ugly, like death, separation, loneliness, violence, crime, betrayal, and disconnection and many other meanings. Michael Ondaatje in his novel The English Patient (1992) portrays a picture of the effect of World War II on four different characters; Hana a Canadian nurse, The English patient who is Hungarian, Caravaggio a Canadian-Italitan thief, and Kip an Indian sapper. They live together in one house, share their secrets and memories about World War II. Ondaatje brings them together to reveal their secrets and to heal their wounds of the war experience.

View Publication Preview PDF
Crossref
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The scientific approachs of measuring human capital under accounting intellectual capital and the suggested procedures for application in the knowleged units
...Show More Authors

The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circum

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of knowledge Management Processes in the Tax Performance: AnApplied Research in the General Tax Authority
...Show More Authors

The research aims to measure the relationship and impact of the operations of the knowledge of management of the six dimensions (diagnosis knowledge, define knowledge objectives, knowledge generation, knowledge storage, distribution of knowledge, application of knowledge) in the fiscal performance of the General Authority for taxes of the four dimensions (financial, customers (taxpayers), Operations Interior, learn and grow), the research aims also to the use of computerized programs for training and career development of the Authority that helps to add knowledge workers in the Authority, and to reach an appropriate arrangement for knowledge management processes in the Authority, as well as analysis of the reality of the Authority to get

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Nov 22 2025
Journal Name
Al–bahith Al–a'alami
"THE COMMUNICATOR AND THE FACTORS INFLUENCING HIS JOB IN UNIVERSITY PRESS": " A survey study of the managers of administrative departments of public relations and media at Iraqi Universities. "
...Show More Authors

The research problem lies in the lack of accurate scientific perceptions concerning the reality of the communicator and the factors influencing his job. The research is aimed at introducing the communicator in the university press, clarifying the obstacles facing him, and uncovering the level of his job satisfaction and his visions of developing his work.

The researcher adopted the survey method in the collection, analysis, and interpretation of the data using a questionnaire.

 A set of results and conclusions has been reached, most importantly are:

 

*The communicator performs multiple missions including writing, editing, and collecting info

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Optimizing the location of banks using the Gis
...Show More Authors

the banks are one of the public services that must be available in the city to ensure easy financial dealings between citizens and state departments and between the state departments with each other and between the citizens themselves and to ensure easy access to it, so it is very important to choose the best location for the bank, which can serve the largest number of The population achieves easy access. Due to the difficulty of obtaining accurate information dealing with the exact coordinates and according to the country's specific projection, the researcher will resort to the default work using some of the files available in the arcview program

View Publication Preview PDF
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Reflection Leader-Member Exchange In Organizational Commitment A Field research in Ministry of Iraqi Defense
...Show More Authors

Abstract

The researcher seeks, through different aspects of the search, to reach a set of objective concerning in content creation a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange, and Organizational Commitment) to construct a framework of a pragmatic model as a solution to research problem and it questions. The theoretical problem is derived basically from the scarcity of Arab studies and researches that deal by study and analyses for such important of The two variables blend. The practical problem depends in deriving from reality of every day work in the Iraqi ministry of defense.

On this basis, a formula of research problem for pur

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 30 2017
Journal Name
College Of Islamic Sciences
لاصطلام في الخلاف بين الإمامين الشافعي وأبي حنيفة للشيخ الامام منصور بن محمد بن عبد الجبار المروزي السمعاني أبي المظفر(ت498هـ) من مسألة (إذا تزوج الكافر أختين أو أكثر، من أربع نسوة ، ثم أسلم وأسلمن معه -دراسة وتحقيق-
...Show More Authors

لاصطلام في الخلاف بين الإمامين الشافعي وأبي حنيفة للشيخ الامام منصور بن محمد بن عبد الجبار المروزي السمعاني أبي المظفر(ت498هـ) من مسألة (إذا تزوج الكافر أختين أو أكثر، من أربع نسوة ، ثم أسلم وأسلمن معه

-دراسة وتحقيق-

اعداد

أ0م0د0قصي سعيد احمد

جامعة بغداد/ كلية العلوم الاسلامية

قسم الشريعة/ فقه مقارن

View Publication Preview PDF
Publication Date
Wed Apr 03 2024
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
...Show More Authors

The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

... Show More
Preview PDF
Scopus (1)
Scopus
Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
News frames for the phenomenon of terrorism in international satellite channels directed in Arabic An analytical study of the main news bulletins in the Russian channel today 1/2/31/5/2018
...Show More Authors

International satellite channels in Arabic are targeted to the region with their news bulletins and their innovative programs, attracting the interest of the Arab viewers in their news articles and programs with new ideas and methods as well as high technology in the production and synthesis of videos. Therefore, they work on framing the above, And the media policy that governs, so focused the problem of the study to try to answer the question of the President is how to frame the international satellite channels in Arabic to the phenomenon of terrorism? What are the aspects that are working to highlight and aspects that try to hide? The study adopted the survey methodology for the main news bulletins in the Russian channel today for the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 01 2025
Journal Name
مجلة مركز بابل للدراسات الإنسانية
قصص الأطفال في نتاجات حاييم أبراهام فريدلاند:, دراسة نقدية
...Show More Authors

View Publication
Crossref