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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
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Assessment of Obesity, Dyslipidemia, Hyperglycemia, and Pro-Inflammatory Cytokines as Cardiovascular Disease Risk Factors in Acromegaly Patients
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Cardiovascular disease is one of the most common comorbidities associated with enlarged extremities, occurring in 60 % of patients with acromegaly. The aim of this study is to evaluate the relationship of growth hormone and insulin such as growth factor-1 with obesity, dyslipidemia, hyperglycemia, and pro-inflammatory cytokines (IL-2, IL-6, IL-10), as risk factors for cardiovascular disorder in acromegaly patients. Eighty subjects were included and categorized into two groups: 40 acromegaly patients and 40 of the control group. The results indicated weight excess, hyperglycemia, hypertension, lipid disorder, and elevated levels of interleukins (2, 6, and 10). The correlation of both GH and IGF-1 with each of weight, BMI, systolic blood p

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Challenges of applying IFRS 16 to the Iraqi environment and its role in improving Financial indicators of economic units Applied to the General Company of Iraqi Airways
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Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Evaluation Study of Glass Fiber Reinforced Polyester and Kevlar Reinforced Polyester by Taguchi Method
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     In the present investigation two different types of fiber reinforced polymer composites were prepared by hand lay-up method using three different parameters (curing temperature, pressing load and fiber volume fraction). These composites were prepared from the polyester resin as the matrix material reinforced with glass fibers as first group of samples and mat Kevlar fibers as the second group, both with different volume fractions (4%, 8%, and 12%) of fibers. They were then tested by tensile strength and impact strength. The main objective in this study is to use Taguchi method for predicting the better parameters that give the better tensile and impact strength to the composites, and then preparing composites at

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Synthesis, Spectral Identification, Antibacterial Evaluationand Theoretical Study of Co, Fe, Rh and Pd Complexes for 2-benzoylthiobenzimidazol
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A new novel series of metalcomplexes are prepared from reactions between 2-benzoylthio- benzimidazole (L) with metal salts of Co (II) , Fe(III) and Rh (III) , while Pd(II) complex was obtained by mixing ligandsof 2-benzoylthiobenzimidazole (L) as primary ligand and bipyridine (L/)as secondary ligand as well as palladium chloride as metal salt in an ethanoic medium. The geometry of these compounds were identified using C.H.N.microanalysis, Ultraviolet–visible, Fourier transforms infrared, magnetic susceptibility, molar conductivity and flame atomic absorption (A.A). From the dataobtained by these spectral analyses, the molecular structures for Rh and Fe complexes were proposed to be octahedral geometry. A square planar const

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Scopus (2)
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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Crossref
Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the net profitability of total investments using a constructed mathematical model: An applied research at Iraqi Middle East Bank for investment for the financial years 2008-2010
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The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
((The Mediator Role of Self Management on the RelationShip Between Work Stresses and Organizational Alienation))
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   The study aims to test the relationship of work pressure to its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable and its effect on organizational alienation by its dimensions (disability, lack of power, indifference, animosity, social isolation and self-alienation) (Restraint and confidence in negation, initiative, adaptation and living conscience) as a mediator variable, in some faculties of Baghdad University of Science (Medicine and Engineering) and Humanity (Education and Literature). The data was collected on the practical side, which was applied randomly (306) of the teachers and teachers of the colleges (56) items, which included the main research variables

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The Effect of Teaching English Vocabulary Learning Strategies on Iraqi Intermediate School Students’ Vocabulary Performance and Reading Comprehension
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The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Women's Knowledge about Risk Factors and Early Detection of Breast Cancer at Ibn Rushd College of Education in Baghdad University
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Objective: Evaluation of women's knowledge about risk factors and early detection of breast cancer at
Ibn Rushd college of education in Baghdad University.
Methodology: The study sample included (184) women in the Ibn Rushd College / University of
Baghdad, whose age ranged between (17-58) years. Data were collected through a structured
questionnaire prepared by the National Cancer Research Center which were answered during a scientific
symposium about breast cancer. The score was calculated by correcting the results of the answer, giving
one score for each correct answer and then estimating the level of knowledge and inputting all data in a
statistical program.
Results: The results showed limited level of women's

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