Preferred Language
Articles
/
jpgiafs-125
The importance of cash flow statement in reducing credit risk and liquidity: بحث تطبيقي في مصرف الرشيد
...Show More Authors

Banks face different types of banking risks that limit the performance of its functions and achieve its objectives, including the financial risk that is based on current research into two types including a credit and liquidity risks. And established credit risk due to the possibility of delaying the borrowers to fulfill their obligations to the bank when due or non-payments on according to the terms agreed upon, while liquidity risk arises as a result of the inability of the bank to fund the financial needs, any inability to provide cash to pay its obligations short on credit without achieving tangible loss or the inability to employ the funds properly and show the liquidity risk in the event of inadequate cash inflows to the bank for an interview cash outflows.The research problem is embodied in the weakness of interesting banks departments prepare a cash flow analysis, study, detect and ignore its importance in reducing or reduce the credit and liquidity risks. As decisions granting credit based on the study list of the general budget and profit and loss account of the borrower without studying cash flow analysis revealed, and the variability of cash flows from the financial department staff and management of credit in the bank disclosed, as well as the lack of flow from the presence of corporate borrowers when applying for detection loans as a result of the weakness of experience and knowledge in the preparation of cash flow from working in the corporate borrowers revealed.Was based search the premise that interest banks departments prepare revealed cash flow, study and analysis contributes to predict the deficit or surplus cash, which helps to reduce the credit and liquidity risk, the population comprised of government banks The research sample Rasheed Bank, was chosen years (2004 - 2006) as a border temporal to search for the availability of financial her menus, the latest lists of financial statements during the period of research writing, this came Find the recommendations and conclusions and it was the most important conclusion that the Rasheed Bank has not been adopted by the temporal limits of the search on qualitative analysis and application of modern technologies and research postgraduate students and he classifies liquidity and credit as directed CBI, the most important recommendation was doing research is the need to prepare a cash flow detection, according to the seventh international standard accounting and al-Qaida No. (7) and the instructions of the Central Bank of Iraq.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
A stylistic vision of the objection in the Quranic discourse
...Show More Authors

The modern stylistic lesson has become more committed to the scientific limits in which it believed, and more confident in itself, and it is no longer just a scientific procedure that helps other curricula and sciences that preceded it.

Based on this, our modest research ((a stylistic vision of the objection in the Quranic discourse)) arose to explore an artistic rhetorical phenomenon that was included in the Holy Quran text. ; Because analysis is a situation that allows us to see a lot and absorb the stranger more clearly.

And since the horizontal arrangement of the linguistic elements in which stylistically undistinguished elements meet with distinct ones, the other trend has emerged that believes that the stylistic dis

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
The Image of the Anti- Hero in James Joyce's Ulysses
...Show More Authors

The hero traditionally has such admirable traits as courage, fortitude,
chivalry and patriotism. In the literary works, the hero is the leading
character and the pivot around which all the characters and the events
revolve. The characteristics of the hero usually reflect the cultural values
of his time. Because, in each age, Man's attitudes towards himself and the
world change, different images of the hero emerge.
In Greek Mythology, the hero is frequently favoured by the gods;
therefore, he is himself semi-divine. The Greek hero is of princely birth
and is endowed with good physique, exceptional strength, skill in
athletics and battle, energy and eloquence, like Odysseus who is the hero
of the Odyssey, long

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Acoustic significance of the comma in the Qur'an Al-Jinn
...Show More Authors

Interval lies at rest in the speech; so as to improve to speak out, which is how Evaln Koran by other speech, called separators; for the secession of Alkalaman then, as the last verse separation between it and its aftermath in the Al-Jinn had a comma significant impact on the statement of the case of gin, as portrayed interval Gin and like the distraught after hearing of the Koran
This Sura carried various types of repetition represent wordy repeat itself and repeat some of the votes as well as the repeated sound of a thousand who remained in Sura breaks Bhaa also repeat the voice of the shredder breaks
Linguistic sounds of Koranic breaks played a significant role in a statement carried by the linguistic meaning of these interludes

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Iranian Jews’ Customs and Traditions in The Works of Dorrit Rabinyan (A Study in The Alley of Almond Bushes in Omerijan ): מסורת ומנהגים יהודי אירן ביצירותה של דורית רביניאן " עיון ברומן סמטת השקדות בעומריג'אן "
...Show More Authors

The orient culture and heritage has directly influenced ,in a way or another , the literary works which recently have been noted by the oriental  Jews inside and outside of Israel. Several Jewish writers, who came from the orient  (especially from Iran ), have written their works while influenced by traditions and customs of the Iranian society, in which they were born , lived , and raised, and by the writers who were born in that society and then moved to Israel and lived there as a result of the Zionism and its notorious promises to gather Jewish people from all over the world to establish their national home at the expense of the Palestinian   land and people.

       That final

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 30 2015
Journal Name
College Of Islamic Sciences
المعنى وأثره في توجيهات المعربين
...Show More Authors

  ملخّص البحث     

تميّزت اللغة العربية بوجود ظاهرة الإعراب كاملة فيها، ويُعدّ الإعراب من أكثر خصائص العربية وضوحًا؛ لأن مراعاته في الكلام هي الفارقُ بين المعاني التي يمكن أن يقع اللّبس فيها.

وليس من شك أن القرآن العظيم قد نزل مُعرَبًا وحفظته العرب ونقلته إلينا مُعربًا، كما تناقلوا أحاديث نبيِّهم عليه الصلاة والسلام كذلك، وفعلوا مثل ذلك عند حفظهم أشعار العرب قبل الإسلام وبعد

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 30 2019
Journal Name
College Of Islamic Sciences
الشركات في النهج الاقتصادي الاسلامي
...Show More Authors

View Publication Preview PDF
Publication Date
Sun Sep 30 2018
Journal Name
College Of Islamic Sciences
التطرف والإرهاب في الميزان الشرعي
...Show More Authors

View Publication Preview PDF
Publication Date
Thu Jul 21 2022
Journal Name
Al-academy
تجليات الشعرية في الخطاب المسرحي
...Show More Authors

قدمت الدراسات النقدية الحديثة للشعرية مفهومين،ينص الاول على ان الشعرية هي علم الادب او نظرية الادب التي تهدف الى((معرفة القوانين العامة التي تنظم ولادة كل عمل.. وهي تبحث عن هذه القوانين داخل الأدب ذاته))( ).وفي هذا المفهوم بعث لشعرية ارسطو كما يرى تودورف.اما الثاني فيرى ان البحث فيها،اي في الشعرية،داخل النص الادبي هو(( استنطاق الخصائص المجردة التي تصنع فرادة الحدث الادبي اي الأدبية))( ).ولا يعني تحديد هذين المفه

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 01 2006
Journal Name
Al-academy
توظيف النبات في الفن الإسلامي
...Show More Authors

للنباتات على اختلاف انواعها واشكالها مكانة كبيرة في حياة البشرية،وظفها الانسان في العديد من استخداماته بدءا بالفنون ثم لم يلبث ان لجأ اليها طلبا للحماية فصنع من جذوعها واوراقها مسكنا يتقي بها مخاطر الطبيعة.تتناول الدراسة جانبا من استخدامات النبات في حضارة العراق القديمة حيث عده اهلها بمثابة قوة سحرية تحمل سر الحياة الابدية التي كان ولازال الانسان ينشدها،ونسبوا كذلك اليه قدرته على الشفاء من العقم.من هذا ا

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 30 2018
Journal Name
College Of Islamic Sciences
"دلالة الإشارة في القرآن الكريم "
...Show More Authors

ملخـــص البحــــث

 

نستخلص من هذا البحث الموسوم ب "  دلالة الاشارة في القرآن الكريم  " ثمة مواقف ومواضع مفيدة والذي يكون لبنة رائعة ولمسات شيقة لتسليط الضوء على حقيقة الحكم السليم ويمكن اجمال البحث من خلال النقاط الاتية :

1-لا يمكن ضبط مناهج الاستدلالات والتعمق في النصوص إلا

... Show More
View Publication Preview PDF