Preferred Language
Articles
/
jpgiafs-294
The Role of the financial Statements in Achieving of the Banking Supervision: An Applied Study in A sample of Iraqi Banks
...Show More Authors

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statement role of the financial statements of banks in achieving the banking supervision of the Central Bank of Iraq, and that through the presentation of the theoretical framework for the banking supervision and financial statement of banks, has also been a survey of the views of a sample of the research community, represented by (Iraqi Central Bank, Industrial Bank, North Bank for Finance and Investment) using the method of statistical analysis to get to the results.It was chosen as the time period of 2007-2012 to look for changes witnessed by the banking supervision through the insertion of camel system and make amendments to somePeriodic statements models.The search to find a set of conclusions, including: development of supervisory oversight mechanism by sending the financial statements of banks electronically to the Central Bank of Iraq will make it more effective and confidential.The search Find a set of conclusions to including: interest to the insertion of electronic information systems and related to the delivery of financial statements to the Central Bank of Iraq from banks, helping to increase the efficiency and accuracy and confidentiality of the work.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 01 2025
Journal Name
Kufa Journal For Agricultural Sciences
Estimating the population density of Vegetable leaf miner Liriomyza sativae Blanchard (Diptera: Agromyzidae) on Tomato and Cucumber crops in the Greenhouses
...Show More Authors

Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Evaluating the Proposed Curriculum of TEFL for First Intermediate Class Students in AL-Muthannah Governorate for the Second Semester/2007-2008
...Show More Authors

During the 1970s, communicative view of language teaching began to be incorporated into syllabus design. The central question for the proponents of this view was: what does the learner want/need to do with the target language? This lead to the emergence of a teaching method (or approach) called communicative language teaching (CLT) during the late 1970s and early 1980s focusing on the functions that must be incorporated into a classroom. According to Brown (2001:43) CLT is a unified but broadly based, theoretically well informed set of tenets about the nature of language and of language learning and teaching. Harmer (2001:84) states that the communicative approach is the name which was given to a set of beliefs which included not only a

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 07 2019
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Chromogenic in Situ Hybridization Technique versus Immunohistochemistry in Assessment of HER2/neu Status in 448 Iraqi Patients with Invasive Breast Carcinoma
...Show More Authors

BACKGROUND: The rapidly growing knowledge regarding factors controlling tumour growth, with the new modalities of therapy acting on the biological activity of the tumours draw the attention of most cancer researches nowadays and represent a major focus for clinical oncology practice. For the detection of HER2/neu protein overexpression and gene amplification, immunohistochemistry (IHC) and in-situ hybridisation (ISH) is the recommended techniques, respectively, with high concordance between the two techniques. The current United Kingdom recommendations for HER2/neu testing are either for a two-tier system using IHC with reflex ISH testing in equivocal positive cases, or a one-tier ISH strategy. AIM: To compare the results of HER2/neu gene s

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Labyrinths of the Contemporary French Novel Through the Texts of Patrick Modiano: Les Labyrinthes du Roman Français Contemporain à travers l’Œuvre de Patrick Modiano
...Show More Authors

The current paper aims to study the different forms by which the theme of labyrinth imposes itself as a preferred narrative structure in the novels of the French writer Patrick Modiano. Theoretically speaking, the current research paper will limit itself to the theoretical framework of the textual poetics which relies on the study of literary texts without paying much attention, neither to the context, nor to the life of its author. The analysis of the strong and varied links that Modiano's novels establish with labyrinth represents a field which has not received adequate attention by the critical studies dedicated to this French writer. As it will be shown throughout the current paper, Modiano views labyrint

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 13 2020
Journal Name
Energies
Impact of the Type of Fertilization and the Addition of Glycerol on the Quality of Spring Rape Straw Pellets
...Show More Authors

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

... Show More
View Publication
Scopus (11)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Adsorption of some Metal Ions from Aqueous Solution on Iraqi Rice Bran and Its Relation to the Physical Properties of these Metal Ions
...Show More Authors

Adsorption studies were carried out to test the ability of the Iraqi rice bran (Amber type) to adsorb some metals divalent cations (Cd2+, Co2+, Cu2+, Fe2+, Ni2+, Pb2+, and Zn2+) as an alternative tool to remove these pollutants from water. The Concentrations of these ions in water were measured using flame and flamless atomic absorption spectrophotometry techniques. The applicability of the adsorption isotherm on Langmuir or Freundlisch equation were tested and found to be dependent on the type of ions. The results showed different adsorptive behavior and different capacities of the adsorption of the ions on the surface of the bran. The correlation between the amounts adsorbed and different cation parameters including (electronegativity, io

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
The Juristic Rulings Concerning Those in Debts
...Show More Authors

Abstract:

This research aimed to shed light on the juristic rulings concerning those in debts. It adopted the inductive approach, the analytical approach and the comparative approach. It tackled the following issues: definition of Zakat, the channels of paying Zakat, definition of those in debts, types of those in debts, those in debts who are not entitled to take Zakat, their cases, spending money by those in debts if taken by those in debts and the poor, and when those in debts become rich before paying their debts, and the ruling on paying the debt of the dead indebted from the Zakat money.

The most important results of the research are as follows:

Muslim jurists

... Show More
View Publication Preview PDF
Publication Date
Mon Nov 10 2025
Journal Name
Al-academy
Space Efficiency in the Arabic Calligraphy panel
...Show More Authors

View Publication
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Art, Design And Music
The Aesthetic Variable in Contemporary Sculptural Formation
...Show More Authors

The deviation in the formal idiomatic circulation of the body is nothing more than a response to the new currency; The (things) that surround us mean that they represent the new interests that the artist transforms into meanings and symbols after he invests them as aesthetic visual formations. Art establishes a reality other than the one that was established by (the body), which is always subject to a system of deliberative relations, and in general we can diagnose it in three paths, it is either linked to what represents the changing objective reality with the change of general systems or causes them, or it is a subject to the logic of general thought in its changing space-time limits, or it is a subject to the principle of benefit and ad

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Nov 01 2010
Journal Name
Al-nahrain Journal Of Science
Chemical Elements Diffusion in the Solar Interior
...Show More Authors