Preferred Language
Articles
/
jpgiafs-53
The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
...Show More Authors

Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and the development of specific frameworks for risk all kinds: scope and develop appropriate solutions to control it and reduced to the minimum: and under the supervision of senior management that works to provide all disciplines qualified scientifically and practically: and that the success of risk management depends on the extent of his commitment to legislation and frameworks specific and clear objectives and the extent of early preparedness to reduce risks: as well as the case of the external auditor through audit procedures and according to the method of risk in accordance with the decisions of the Basel (||): and that the research problem is the limited use of indicators to measure bank risk by external auditors when performing audit procedures in the banking sector: and the research aims in general to emphasize the importance and the role of the external auditor to protect the banks from the banking risks: continuity and highlight the legislation and the recommendations of the Basel Committee (||) in the development of standards and uniform rules to adjust the performance of the banking business: and the importance of research showing through the process of consistency and application of international standards and modern concepts of the decisions of the Commission international Basel with current applications in local banks in the management of banking risks: as well as the contribution of research in Motion program of testing and scrutiny on risk management in the banking sector in the light of international standards and recommendations of the Basel (||) and domestic legislation. And was based on research on the basic premise that the adoption of the external auditor on the international auditing standards and recommendations of the Basel (||) leads to increase the effectiveness of the audit on the management of banking risks in order to achieve the desired goals of this research and give a better perception of the reader and are streamlined and logical: they have adopted a researcher two methods represent the first to provide a theoretical study on the subject by outsourcing scientific academic related material research: while the second method has been focused on field research in what has been presented in the theoretical side of concepts through the application of a prototypical tests of controls and risk assessment of banking in the light of theoretical study and practical has been reached to a set of conclusions and recommendations on the subject of search and appointed selected.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Developing Tenth Grade Female Students' Attitudes in Critical Reading Skills Using the Reflective Thinking Method in the Sultanate of Oman
...Show More Authors

        This study aimed to developing the skills of critical reading for the tenth basic school female students through a training program using the reflective thinking method. The study sample consisted of (64) students. To achieve the objective of the study, the researcher uses the quasi-experiment approach consisting of a control group (32 students) and an experimental group (32 students). The researcher used three research inventories as follows: 1) A list of critical reading skills included (30) skills within three aspects (Recognition – Deduction – Evaluation and Judgment). 2) An executive program using reflective thinking for developing critical reading skills. 3) Achievement test to measure

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 15 2025
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Quantum Mechanical Study of Some New 2-benzylidenehydrazinecarbothioamide Derivatives as Corrosion Inhibitors for Carbon/mild Steel in Acidic Medium.
...Show More Authors

In this work, some of new 2-benzylidenehydrazinecarbothioamide derivatives have been prepared by condensation of thiosemicarbazide and different substituted aromatic benzaldehydes in presence of glacial acetic acid to give compounds (1-6), these compounds have characterized by its physical properties and spectroscopic methods. This work also included theoretical study to prove the ability of these compounds as corrosion inhibitors; The program package of Gaussian 09W with its graphical user interface GaussView 5.0 had used for this purpose; the methods of Density Functional Theory (DFT) with basis set of 6-311G (d,p) / hybrid function of B3LYP and semiempirical method of PM3 have been used, the study included theoretical simulation

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Direct Estimation for Approximation by Bernstein Polynomial by Using Ditzian-Totik and Average in L Ja,h11 p < oo Modulus of Smoothness
...Show More Authors

The  purpose  of  the  paper  is  to  tind  the  degree  of  the approximation of a functions  f be bounded , measurable and defined

in  interval   [a,h]by  Bernstein  polynomial  in  LP    space  1 $ p < oo by

 

using Ditzian-Totik modulus  of smootlmess  and  k 1n  average modvlus of smoothness.

View Publication Preview PDF
Publication Date
Thu Jan 12 2017
Journal Name
Journal Of Agricultural And Food Chemistry
Using Standing Gold Nanorod Arrays as Surface-Enhanced Raman Spectroscopy (SERS) Substrates for Detection of Carbaryl Residues in Fruit Juice and Milk
...Show More Authors

View Publication
Scopus (116)
Crossref (106)
Scopus Clarivate Crossref
Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of value stream costs in rationalizing quality costs: applied research in taji mill
...Show More Authors

The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 31 2024
Journal Name
Techhub Journal
The effect of increasing the intensity of specialized endurance training on runners' ability in the advanced 1500-meter run in terms of vital capacity indicators (V.C.) and heart rate (S.V.)
...Show More Authors

The 1500m race event is part of the athletics system, and the continuous competition to break records and achieve the highest levels of achievement in athletics events, especially the 1500m race event, is one of the topics that occupies the minds of many people interested in achieving digital development for this event, given the distance of the race and the time it takes to complete it. Because it is unique from other events, it has characteristics that distinguish it from other events, despite it being a middle-distance event, which shares with them that its speed is measured by the step, which consists of the length of the step and its frequency. Increasing any of these two factors while keeping one of them constant or increasing

... Show More
View Publication
Crossref
Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
An Efficient S.brunken Estimators For The Mean Of Normal Population With Kuown Variance
...Show More Authors

This  article  co;nsiders a shrunken  estimator  Â·Of  Al-Hermyari·   and

AI Gobuii (.1) to estimate  the mean (8) of a normal clistributicm N (8 cr4)  with  known variance  (cr+),  when  <:I    guess value (So) av11il ble about the mean (B) as· an initial estrmate. This estimator is shown to be

more efficient tl1an the class-ical estimators  especially when 8 is close to 8•. General expressions .for bias and MSE -of considered  estitnator are gi 'en, witeh  some examples.  Nut.nerical cresdlts, comparisons  and

conclusions ate reported.

View Publication Preview PDF
Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
New Technique for Treatment of the dust accumulation from PV solar panels surface
...Show More Authors

One of the most important problems facing the world today is the energy problem. The solution was in finding renewable energy sources such as solar energy. The solar energy applications in Iraq is facing many problems . One of the most important problems is the accumulation of dust on the solar panels surface which causes decreasing its performance sharply. In the present work, a new technique was presented by using two-axis solar tracking system to reduce the accumulated dust on the solar panel surface and compared it with the fixed solar panels which installed at tilt angles 30° and 45°. The results indicated that the maximum losses of the output power due to accumulation of dust on the fixed solar panels is about 31.4% and 23.1% res

... Show More
View Publication Preview PDF
Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Derivation of Crystal Orientation Matrix for Triclinic System on Two-circle Diffractometer
...Show More Authors

 The limited availability of the two-circle diffractometer to collect intensity measurements down to the monoclinic system has been extended in a novel procedure to collect intensities for the triclinic system. The procedure involves the derivation of matrix elements from graphical representation of the reciprocal lattice. Offset of  the origins of  the upper layers from that of the zero-layer - characteristic of triclinic system - is determined and the  3 x 3  matrix elements are evaluated accordingly. Details of  crystal alignment by X-rays for the triclinic system utilizing the intensities of  equivalent reflections is described

View Publication Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Two-Phase Partitioning Bioreactor for the Treatment of Crude Oil- Contaminated Aqueous Solution
...Show More Authors

A new application of a combined solvent extraction and two-phase biodegradation processes using two-liquid phase partitioning bioreactor (TLPPB) technique was proposed and developed to enhance the cleanup of high concentration of crude oil from aqueous phase using acclimated mixed culture in an anaerobic environment. Silicone oil was used as the organic extractive phase for being a water-immiscible, biocompatible and non-biodegradable. Acclimation, cell growth of mixed cultures, and biodegradation of crude oil in aqueous samples were experimentally studied at 30±2ºC. Anaerobic biodegradation of crude oil was examined at four different initial concentrations of crude oil including 500, 1000, 2000, and 5000 mg/L. Complete removal of crud

... Show More
View Publication Preview PDF
Crossref