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.
يهدف هذا البحث إلى تحليل محتوى كتابي الحاسوب للمرحلة المتوسطة في العراق وفقاً لنظرية الذكاءات المتعددة عن طريق الإجابة عن السؤال الآتي: ما نسبة توافر الذكاءات المتعددة في محتوى كتابي الحاسوب المقرران على طلبة المرحلة المتوسطة (الصفين الأول والثاني) للعام الدراسي (2017-2018) م؟ ولتحقيق هدف البحث اتبعت الباحثة منهج البحث الوصفي التحليلي (تحليل المحتوى)، واعتمدت الفكرة الصريحة وحده للتسجيل، أما أداة البحث فهي أداة
... Show MoreThe purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in
... Show MorePurpose: To determine the impact of service encounter in stimulating voluntary customer behaviors.
- Approach / methodology: It was selected a sample of customers Bank Iraqi Trade (TBI) was (105) individual, using a questionnaire designed in the light of previous studies, was drafted scale and tested in the light of a group of statistical methods developed (reliability coefficient, reliability coefficient composite, convergence). Then test hypotheses through structural equation modeling.
- Results: The behaviors and characteristics of the service provider in effect urged bank customers to perform voluntary extra, as the service environment service encounter
The Financial authority is considered as one of the most of benefited parts from financial statements which depends on it in process of accounting in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci
... Show MoreThe research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is
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The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development in the communication net which had made the world like a small village .
Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .
So with this development there is a clear need to consolidate the concepts , policies ,and applications which the companies use it in treating its financial events .
The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So, the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs in the laws and regula
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The research entitled "the Iraqi Topics in International Arab Press" is an analytical study of two newspapers: Al-Arab and Al-Hayat published in London from September 1-30, 2013.
The Arab press is one of the cultural monuments Home stretches for culture and media of Arabs outside the Arab Homeland which made them international press targeting public Arab audience's not civil audiences in a particular country and formulating their contents on this basis taking into account intake affairs and issues that have been national or international.
Because of this international presence of the Arab press, these newspa
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يتناول الاخلال في عقد البيع الدولي للبضائع وفقاً لاتفاقية فيينا والمسؤولية الناشئة عنه
يظل التغير المناخى التحدى الأكثر أهمية للإنسانية فى الأيام المقبلة ، والأكثر صعوبة في معالجة تداعياته ليس فقط بسبب جوهره البعيد عن الإرادة الإنسانية، كونه معبرا عن غضب الطبيعة، وإنما بسبب القصور الذي لا يزال يهيمن على السياسات الدولية، خاصة الدول الكبرى فى صراعاتها المستمرة، وكذلك على سلوكيات الأفراد التي تعكس غياب ثقافة التعامل مع البيئة ومكوناتها على النحو الأمن ، وسيظل رهناً بوعي الدول بمسؤلياتها ووعي
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