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.
After this trip in the poetry of irony fields, which restricted to the second Abbasid poetry .it is necessary to mention the most notable results that the research reached
اهميه البحث :
ان ظاهره الصراع هي احدى حقائق العلاقات منذ فجر التاريخ ,وعالم اليوم يتميز بالمتغيرات السريعه التي اسفرت عن توترات شتى , تؤكد اتصافه بالكيانات الكبرى والمصالح المتباينه وعلى الرغم من التقدم الحضاري وثبات الدعائم والاسس التي تقوم عليها العلاقات فان العالم يتسم بتعدد الازمات التي يواجهها والناجمه عن اختلال توازنات القوى الكبرىوتزايد اطماعها مع سعي القوى الصغرى الى تحقيق مز
... Show Moreالمرآة في دراما الفضائيات المتعولمة
The present study aims to shed light on psychological intentions in some prophetic hadiths and present practical models and realistic applications that reveal the aim behind Prophet Mohammed’s actions and speech. This study relied on a descriptive and deductive approach. It included three demands. The first demand provided a glimpse of the theoretical and conceptual framework of psychological intentions and their most important classifications. The second request tackled the history of Makassed thought in the Prophet’s hadiths. The third requirement dealt with the presentation of the physical, mental, and psychological intentions in Sunnah. The results revealed that The Islamic religion seeks to achieve happiness for the human being
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لقد عرف سكان وادي الرافدين ، ومنذ أقدم العصور أهمية أشجار النخيل وما تقدمه من فوائد ضمن النواحي الاجتماعية والاقتصادية والدينية (1)، ولذلك أتسع نطاق زراعة النخيل من أرض سومر في الجنوب إلى شمال بابل ( باب ايلي )،وكانت اغلب البساتين مختصة بزراعة النخيل بالدرجة الأولى (2) ، وتعد تكريت( تكريتا) أو قلعة برتو (في العصر الآشوري) الحد الأعلى لهذا الامتداد ، ولكنها لا تنمو في بلاد أ
... Show Moreيعدّ مرقد السيدة نرجس كاحد المعالم القديمة المقدسة في العالم الإسلامي،
لابدّ من تسليط الضوء على شخصية السيدة نرجس عليها السلام
الامامة والثورة في فكر المعتزلة
The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.
Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would
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Fine art represents part of society's culture. The development of art was accompanied by the penetration of new worlds known as the fourth dimension. After art entered the boundaries of geometry and reduction; He began to break into the absurd, and the form and philosophy of art changed, moving from modernity to what came after it to contemporary. Transforming from a formal form into a symbolic form with philosophical implications linked to the light, audio and kinetic effects as they embody time, the concept became the master of the idea. The research aims to identify the concept of time and its types, then the philosophical concept of time and its reflection on contemporary art, through the analytical study of a selection of contempora
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