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الإبلاغ المالي عن المشتقات المالية بوصفها أدوات للتحوط من المخاطر السوقية وفقاً للمعايير المحاسبية الدولية: بالتطبيق في مصرف بغـداد
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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.

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Search for Identity in Michael Ondaatje's Post colonial Novel In the Skin of a Lion
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In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of operational risks in electronic banking In the light of the principles of Basel (II): An Empirical Study in some Iraqi banks
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Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
The senses and their role in financial transactions
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This study aimed to clarify the legal provisions concerning the senses and their role in financial transactions, in the light of the definition of all the vocabulary presented by this study (senses - the definition of senses apparent: they are hearing - sight - smell - taste - touch) in the first section. The study deals with the second topic of the reference and writing denominator phrase and includes two requirements, the first requirement: the establishment of the denominator of the phrase, which has two branches: Section I: signal Akhras. Section II: Signal of the Spokesman.
 The second requirement is that writing takes the place of the phrase in financial transactions. The owners argue that the sale of the blind is correct a

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Display, analyze and evaluate the alternatives selected models used in the measurement and disclosure of corporate social responsibility
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       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Financial performance evaluation using some indicators of value creation (Analytical study of selected sample of Iraqi banks)
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The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

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Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the reality of the Iraqi market for securities in light of financial globalization
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The Iraqi market for securities in light of financial globalization faces real challenges at the local and international levels, which were reflected in their shadows on the overall economic reality, which imposed the necessity of making fundamental changes in terms of form and content, and from here stems the research problem in the ability of the Iraqi stock market to adapt to the transformations Financial imposed by financial globalization in light of the weakness of the economic structure and its position in the global economy. The research starts from the hypothesis that the Iraqi market for securities in light of financial globalization has an important and significant role in the economic field, through its role in stimula

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of loyal workers enhance market share center the human resource management strategies / field research in cellular telecommunication companies
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The problem for the search to identify the role of loyal workers through (emotional loyalty, moral loyalty, continued loyalty) in enhancing the market share of the corporate center the human resource management strategies, namely (selection, training and development, and performance evaluation, and returns the system) for the parent company of cellular Allotsalat in Baghdad ,, and show the importance of research through the benefit to the company, through the importance of the search results, it draws the attention of decision-makers and those in charge of managing these human resources on the importance of those resources and work to develop them and keep them in order to increase their loyalty towards their organization and the

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Crossref
Publication Date
Thu Jun 06 2019
Journal Name
المجلة العلمية لعلوم و فنون الرياضية كلية التربية الرياضية للبنات جامعة حلوان
قياس مستوى التعايش السلمي وتحليل المخاطر التي تهدده لدى لاعبات المنتخبات الرياضية الجامعية
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Publication Date
Sat Jul 01 2006
Journal Name
Political Sciences Journal
العلاقات السياسية الدولية واستراتيجية ادارة الازمات
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العلاقات السياسية الدولية واستراتيجية ادارة الازمات

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Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل العلاقة بين تحسين الأداء المالي للمصارف و جذب الودائع: بحث تطبيقي في عينة من المصارف العراقية الخاصة
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The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

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