The research has focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate on this problem to be solved. Consequently, the research aims to prepare suggested framework of financial reporting for derivatives as instruments to hedge against marketing risks according to the international accounting standards, and its application in Bank of Baghdad.
Receipt date:10/27/2021 accepted date:12/15/2021 Publication date:31/12/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
The phenomenon of extremist extremism (terrorism) was one of the most prominent issues that took a large space in the twenty-first century, in which cognitive motives were mixed with strategic and ideological motives, leading to the emergence of terrorist extremi
... Show MoreThe goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others. And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements
... Show MoreThis research attempts to dust briefly the concept of deliberativeness in Arabic rhetoric, which was only understood in light of modern Western linguistics, starting with its definition (conformity of speech to the necessity of the case with its eloquence) which contains the elements of the entire creative process as shown by this brief study, in the first chapter that He was labeled (deliberative in Western and Arab thought), and we had started it with deliberation in western thought in the first topic in an attempt to highlight the western concepts of this term so that we could discern its originality in the Arab rhetorical heritage that came next in the second topic (deliberative in Arab thought), explaining the appropriate Th
... Show MoreThe general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin
... Show MoreNineteenth century Gothic literature was deeply concerned with the threats against masculinity. Perhaps one of the most important changes that happened at that time was the emergence of the New Woman model which posed a great threat against masculinity and the male role in the Victorian society. Bram Stoker’s Dracula (1897) portrays female characters who embody this transition in female roles from the domestic wife to the New Woman. This paper focuses on the female characters Mina Murray and Lucy Westenra, their roles in their society, and the different fates they face at the end of the novel, with special focus on Mina’s transformation to the model of the New Woman.
This study is about awareness of teaching explanation difficulties in the Islamic university from the lecturers point of view. It discussed the difficulties and the traditional teaching methods of explanation. The study concentrated on teaching Islamic studies in general and teaching explanation in specific and set difficulties so as to be treated.
The study is of three chapters, the first contains the difficulties in several aspects like the educational goals, text contents, teaching methods and styles, students, educational techniques, educational aids and evaluation, it addition to the lecturers of Islamic university colleges in 2009-2
... Show MoreThis work implements the face recognition system based on two stages, the first stage is feature extraction stage and the second stage is the classification stage. The feature extraction stage consists of Self-Organizing Maps (SOM) in a hierarchical format in conjunction with Gabor Filters and local image sampling. Different types of SOM’s were used and a comparison between the results from these SOM’s was given.
The next stage is the classification stage, and consists of self-organizing map neural network; the goal of this stage is to find the similar image to the input image. The proposal method algorithm implemented by using C++ packages, this work is successful classifier for a face database consist of 20
... Show MoreThis experiment presented essential oils by GC/MS, pigment content, and their antioxidant activities as well as sensory evaluation of delight samples. Limonene (66.88%) was the most prevalent yield. The peels of clementine had DPPH and ABT Scavenging activity. All levels of pigment extract had better scores for all sensory values and recorded acceptable scores in terms of appearance, color, aroma, and overall acceptability compared to control delight. Besides, delight samples containing 15 mg astaxanthin pigment extract showed maximum sensory scores compared to other samples and control delight. On the other hand, the product was less acceptable to the panelists compared to control in the case of the addition of 3.75 mg astaxanthin pigme
... Show MoreThe current research aims to :
•know the level of social intelligence of the sample as a whole .
. •taraf statistically significant differences in social intelligence between disadvantaged and
non-disadvantaged peers .
To achieve these objectives, the selected sample of Talbhalmrahlh medium and specifically
students of the second grade average, were chosen randomly stratified's (360) students
included sex (male, female) and (deprived of the Father and the non-deprived) for the
academic year (2013-2014) for the province of Baghdad on both sides (Rusafa-Karkh (
As applied to them measurements of social intelligence, which is prepared by the researcher,
having achieved _khasaúsma of psychometric (valid and re
Synthesis of 2-mercaptobenzothiazole (A1) is performed from the reaction of o-aminothiophenol and carbon disulfide CS2 in ethanol under basic condition. Compound (A1) is reacted with chloro acetyl chloride to give compound (A2). Hydrazide acid compound (A3) is obtained from the reaction of compound (A2) with hydrazine hydrate in ethanol under reflux in the presence of glacial acetic acid .The reaction of hydrazide acid compound (A3) with ethyl acetoacetate gives pyrazole compound (A4). The new hydrazone compound (A5) was prepared from the reaction of compound (A3) with benzaldehyde. Reaction of compound
... Show More