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تقييم الأساليب و المؤشرات المالية في تحديد كفاءة وفاعلية وإصلاح أنظمة المؤسسات المصرفية

تلعب المؤسسات المصرفية دورا مهما و رئيسيا في اقتصاد أي بلد من خلال قيامها في تعبئة مدخرات المجتمع و من ثم توجيهها نحو الفرص الاستثمارية المختلفة التي تزيد من معدلات النمو الاقتصادي و التوظيف الكامل للموارد وكما هو معروف  فأن الجهاز المصرفي يؤدي مهام اقتصادية تخضع للتغيرات المستمرة و على الرغم من ان وظائفه التقليدية لازالت على حالها ألا وهي قبول الودائع و منح القروض و التسهيلات الائتمانية نجد أن الوسائل و الأساليب المعتمدة في تقديم تلك الوظائف هي التي تتغير و ان المنافسة بين المصارف سواء كان على المستوى الداخلي و الخارجي تقوم على اساس المزايا التي تتمتع بها المؤسسات المصرفية .

كما ان اول مصرف بالشكل الحديث ظهر في ايطاليا ومن ثم انتشرت المصارف في باقي اوربا (فرنسا، انكلترا، هولندا) مثلما كان الحال في ظهور المبادئ الاولى للمحاسبة في ايطاليا (الشرع : 7:98) ، وان اول شكل من اشكال العمل المصرفي كان يتمثل في قبول الودائع التي لم تحصل على اية فوائد وعلى صاحب  الوديعة ان يدفع بعض المبالغ مقابل الحفظ و الحراسة لوديعته ، و بتراكم الودائع لدى الجهات التي تمارس اعمال المصارف بدأت عمليات الاقراض و الاستثمار المختلفة.

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the Nurse’s Role Regarding drug Administration of Cardiovascular Patients

Objectives: The aim of the study was, to assess the nurse's role regarding cardiovascular drug
administration in Erbil city.
Methodology: A descriptive survey was conducted in Hawler teaching and Rizgari teaching Hospitals. The
number of samples is 50 nurses; the period of the study was started from 15th of November 2008 up to
the end of March 2009. A questionnaire was developed by investigators based on extensive review of
available studies and literatures. Data were collected through application of observational check list
consist of two part, part one was demographic sheet and part two about nurse’s responsibility regarding
medication administration which include (before, during, after drug administration). Data

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
A Try to combine more than approaches and competitive strategies to achieve a sustainable competitive advantage.

The objective of this research paper is two-fold. The first is a precise reading of the theoretical underpinnings of each of the strategic approaches: "Market approach" for (M. Porter), and the alternative resource-based approach (R B V), advocates for the idea that the two approaches are complementary. Secondly, we will discuss the possibility of combining the two competitive strategies: cost leadership and differentiation. Finally, we propose a consensual approach that we call "dual domination". 

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Legal Sciences
The role of the compliance monitor in applying the rules of banking governance

Governance system extends its application to include all internal bodies in the banking institution as well as the external authorities that impose the application of the rules of banking governance, each according to its position.

Among the external actors involved in applying the rules of banking governance is the central bank that takes the position of the general supervisor of all banking activities in the country, and that the central bank exercises its supervision and control over banks through the compliance monitor, and the latter is the effective link between the central bank and the banks under its supervision. Therefore, we find that it has an important role in implementing the rules of banking governance at the level

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر استخدام التوقيع الرقمي في العمليات المصرفية الالكترونية

The purpose of this research is to identify the E-signing and its concept.

Due to the increasing role and importance of the E-trade in may countries, as it provide many advantages over the traditional trade. We have to deal with may E-trade aspects and tools in which the E-signing is the most important. In this research we will deal: first with the article approach- E-signing definition, Digital signing, its mechanism, requirements, types and features. Second: the practical approach: It has been implemented according to a questionnaire contain many questions some of them are comma, other an specialized in research hypothesis and some concern the obstacles faced the application of E-signing. The questionnaires been distillated to

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Publication Date
Sat Aug 20 2022
Journal Name
Journal Of Legal Sciences
The intermediary bank within the framework of the rules of banking governance

The stok marker is a welcoming space for expense work as a broker who practices securities trading for the benefit of its clients, and since the broker as a legal person is a bank , so this research was necessary to review the banking governance rules that apply to the brocker, both at the level of appointment and selection, and what are the conditions that They must be present in the personality of the mediator and his assistants, or the application of the rules of banking governance either directly or indirectly.

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Problematic of Non Performing Banking Loans in Iraq and the Methods of Treatment

The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.

The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is

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Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Role of functional relations in the identification of regions

The region is defined by the spatial dimension, which consists of a set of stabilizers (towns and villages). The concept of the territory requires conditions on the nature of functional relations and the mutual influence of the regions within the region. Any territory must be based on the interdependence and interaction between the mother city and its surrounding countryside and cities, and when the interdependence is strong and the interaction is clear, it helps to define the territory. The regions are divided on different bases. There are geographically or national homogeneous regions, and there are cultural regions that want to preserve their culture in terms of language or religion. There are administrative regions to manage

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Banking efficiency between concept and measurement methods

The research aims to review the concepts of banking efficiency and its relationship to performance, productivity and efficiency, as well as analyze the efficiency of the banking in micro-economic view.
In order to achieve the objectives of the research We have been employed graphic, Econometrics  and Mathematical methods to derive the different concepts of banking efficiency.

We showed that there are two main methods used to measure the bank efficiency, the first called Stochastic Frontier Analysis , this technique depends on the parametric methods, The other method is called Data Envelopment Analysis is based on mathematical programming methods

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Bank Deposit Guarantee Scope: Comparative Study

The guarantee of deposits came in most countries as a result of the financial crises faced by the banks, as the role of the guarantee agencies does not end to the point of enabling the depositor to recover his deposit, but rather it is considered necessary to overcome crises and stabilize the banking system.

The decisions related to the coverage determined by the types of guarantee are important, and it is required that these decisions be consistent with the policy of each guarantee to control and limit the negative effects that accompany deposit insurance, in order to face any risk that threatens deposits and confidence in them and to avoid any financial failures for the stability of the banking system and the protection of depo

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Publication Date
Fri Dec 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الامتثال القسري للتشريعات المصرفية: دراسة تحليلية

تضطلع المصارف على اختلاف انواعها بعمليات كثيرة متطورة, نظمها قانون التجارة رقم (30) لسنة 1984 في الفصل الثاني من الباب الرابع . و العمليات المصرفية على تنوعها تؤثر في الحياة الاقتصادية للبلد بشكل مباشر وان  نجاح المصارف او اخفاقها في ممارسة هذه العمليات ينعكس هو الاخر على النشاط الاقتصادي في بقية القطاعات، مما يقتضي اخضاع المصارف الى رقابة واشراف البنوك المركزية لضبط اعمالها وتوجيهها وجهة سليمة تخدم مصالح ج

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