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 28 2024
Journal Name
Arab World English Journal
Cowboy as a Symbol of Individualism: A Pragmatic Analysis of Red Dead Redemption 2
...Show More Authors

As cultures are mainly divided into collectivistic and individualistic, members tend to emphasize, through communication, either their position as part of their group or their independence from the group. This emphasis is manifested in using the pragmatic concepts of positive politeness and negative politeness. The present study looks into the reflection of these two cultures in Rockstar’s renowned video game, Red Dead Redemption 2 (2018). It aims at identifying the two cultures as present in the game and showing their significance to its narrative. It fills the gap in the studies of language used within video games as well as its cultural reflections. The study addresses the following question: What are the positive and negative

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
Mechanisms of Including the Skills of 21st Century in the Educational Competencies of the Basic Education Stage: Kingdom of Bahrain as an Example
...Show More Authors

The study aims to set an image to the mechanisms of the skills of the 21st century in the educational competencies of the basic education stage. To achieve this aim, a qualitative research design has been adopted in its analytical content analysis way. The study has arrived to the following conclusions:  the availability of: the communicative and team work skills with a percentage of 25.9%, linguistic competency with a percentage of 24.6%, the skills of local and global citizenship, creativity, and problem solving with a percentage of 13.6%, critical thinking with a percentage of 10.38%, technological culture with a percentage of 5.8%, pioneerism and initiativeness with a percentage of 10.38%, technological culture with a percentage of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 20 2025
Journal Name
Iklīl For Humanities Studies
The directions of the Federal Supreme Court in determining the parliamentary bloc with the largest number in the Iraqi constitution of 2005
...Show More Authors

View Publication
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
ISO 9001: International Standards and their impact on achieving competitive advantage /An Applied at the private colleges in Iraq
...Show More Authors

The results of the analysis showed that there is a correlation between ISO 9001    and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Phenol Content and Peroxidase Enzyme Activity in Soybean Infected with Xanthomonas axonopodis pv glycines with the Application of Bacillus subtilis JB12 and Bacillus velezensis ST32
...Show More Authors

Xanthomonas axonopodis pv glycines (Xag) is a pathogen that causes pustule disease in soybeans. Many
techniques for controlling this disease have been widely developed, one of which is the use of biological agents.
Bacillus sp. from the soybean phyllosphere is a biological agent that has the potential to suppress the
development of pustule disease. One of the biological control mechanisms is through biochemical induction
of plant resistance which includes the accumulation of phenols, salicylic acid compounds, and peroxidase
enzymes. Bacillus subtilis JB12 and Bacillus velezensis ST32 are two bacteria isolated from the soybean
phyllosphere which have previously been known to suppress Xag through an anti

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
nternational will in the Security Council Towards the Syrian crisis
...Show More Authors

Nations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the level of performance according to the tax diagnosis TADAT: applied research in the General Tax Authority
...Show More Authors

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 23 2018
Journal Name
Scientific Conference
Philosophy of Abstraction and Construction of Space in Contemporary Iraqi Theater
...Show More Authors

Philosophy of Abstraction and Construction of Space in Contemporary Iraqi Theater Abstract The aesthetic and stylistic features in the theatrical play develop according to the changes of the age and its developments. Stylistic forms different from the prevailing and familiar in the visions of contemporary theatre directors emerged which adopt the removal of traditional awareness in the creation of the visual space of theatrical discourse, through adopting contemporary formats and structures which depend on the abstraction representations in the aesthetic construction of the contemporary theatre show which is one of the prerequisites of the postmodern theater, that produces aesthetic data based on abstract metaphors in the formation of th

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Electrochemical Science And Technology
Simultaneous Removal of Cadmium and Copper from a Binary Solution by Cathodic Deposition Using a Spiral-Wound Woven Wire Meshes Packed Bed Rotating Cylinder Electrode
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Jan 01 2016
Journal Name
The International Scientific Conference For Nanotechnology And Advance Research’s
Effect of the annealing and compositional on the Morphological and electrical
...Show More Authors

Nanocrystalline TiO 2 and CuO doped TiO 2 thin films were successfully deposited on suitably cleaned glass substrate at constant room temperature and different concentrations of CuO (0.05,0.1,0.15,0.2) wt% using pulse laser deposition(PLD) technique at a constant deposition parameter such as : (pulse Nd:YAG laser with λ=1064 nm, constant energy 800 mJ, with repetition rate 6 Hz and No. of pulse (500). The films were annealed at different annealing temperatures 423K and 523 K. The effect of annealing on the morphological and electrical properties was studied. Surface morphology of the thin films has been studied by using atomic force microscopes which showed that the films have good crystalline and homogeneous surface. The Root M

... Show More