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تقييم الأساليب و المؤشرات المالية في تحديد كفاءة وفاعلية وإصلاح أنظمة المؤسسات المصرفية
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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
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses knowledge toward prevention of Complications related Valvular Replacement Surgery at Surgical Department in AL-Nasiriyah Heart Center
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Objectives: The study aims to assess  the nurses knowledge toward prevention of complications related to valvular  replacement surgery and to find out the relationship between nurses knowledge and their demographic and occupational characteristic's Which as (Age, gender, level of education ,years of experience in Surgical Department , and training sessions)

 

Methodology: A descriptive design  (a cross-sectional study ) was carried out from December 2017 to May 2018 in order to assess nurses' knowledge of preventing complications Valvular Replacement Surgery at Surgical Department in  Nasiriyah Heart Center on a purposive (non-probability) sample

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Evaluation of Beta-2 Integrin and Platelets Roles in Sickle Cell Disease Pathogenicity in Basrah Governorate Patients
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Sickle cell disease (SCD) comprises an inherited blood disorder that is life long and affects many people globally. In spite of the development in treatment, SCA is a considerable cause of mortality and morbidity. The present study tries to assess the role of leukocytes represented by β integrin(CD18) and platelets and their productivity in the pathogenicity of disease during  the steady state and crisis in comparison with the healthy as-control group, SCD patients (15) enrolled during crisis and steady state (follow up) showed a significant increase in leukocytes and platelets cells productivity during crisis when compared to the steady state and in the steady state when compared to the healthy control group . In this study, SCD patho

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Eatimation Availability Function Through Determination The Optimal Imperfect Preventive Maintenance Period By using Simulation
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This paper deals with the modeling of a preventive maintenance strategy applied to a single-unit system subject to random failures.

According to this policy, the system is subjected to imperfect periodic preventive maintenance restoring it to ‘as good as new’ with probability

p and leaving it at state ‘as bad as old’ with probability q. Imperfect repairs are performed following failures occurring between consecutive

preventive maintenance actions, i.e the times between failures follow a decreasing quasi-renewal process with parameter a. Considering the

average durations of the preventive and corrective maintenance actions a

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Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analysing inequality in the Distribution of Economic Welfare in Suleimania Governorate during (2007):
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Abstract

 The issue of inequality in distribution of income and / or consumption expenditure is related to economic welfare because there is an inverse relationship between the economic welfare on the one hand, and the degree of inequality, on the other hand. Despite the fact that inequality is considered as normal phenomenon in every society, but if it exceeded certain limits it will lead to undesirable economic, social and political consequences. Therefore, the availability of indicators about inequality is a necessary tool for planning and evaluation of economic development programs. So, current study is aiming at measuring and analyzing the degree of inequality in distribution of consumpti

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
الامام الجويني و دوره في ازدهار الحياة العلمية في مدينة نيسابور ((ت478هـ/1085م))
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The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
الامام الجويني و دوره في ازدهار الحياة العلمية في مدينة نيسابور ((ت478هـ/1085م))
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The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تحليل حسابات الاعتمادات المستندية دراسة نظرية – تطبيقية في مصرف الرشيد – بغداد للفترة من 2004 – 2006 المالية
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تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

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Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

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Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the Causal Relationship between the Financial Infrastructure and Foreign Investments in Malaysia and Indonesia 1990-2013
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Abstract\

The developed financial infrastructure is one of the most important elements for achieving stable financial system in a country. The importance of developed financial infrastructure comes from its role in create economic and financial context attractive for foreign investments. Thus, this paper aims first to measure an index of financial infrastructure, and secondly, to gauge the nexus between the developed financial infrastructure and foreign investments inflow in Malaysia and Indonesia. We estimate the index of financial infrastructure by using different indicators such as (the institutional environment, access to finance, legal environment, and others).

By using the G

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Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

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