The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers . the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms .This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives.
In the light of changes taking place in Iraq and the extension of what is happening thus foreign banks were allowed to enter Iraq and to contribute together to work with Iraqi private banks in order to develop the Iraqi banking environment and gain experience to keep pace with this development. So this study intends to identify this type of foreign investment in Iraq through the so-called foreign participation in the capital of Iraqi private banks, which is a new experience with these banks and pinpoints the impact of this experience on those banks in improving their performance and achievements dne to the increase in capital and an increase in deposits, profits and an improvement in the quality of services provided and the excellent reputation of the bank co-whether inside or outside Iraq as a result of such participation as well as the possibility of expansion and development of these banks and their ability to face competition from other banks internationally and globally.
The research found a number of recommendations to enhance this experience by addressing some of the negatives that accompanied it.
The study aims to design an electronic puppet educational theater by Camtasia studio and identify the effectiveness in learning some of the artistic gymnastics skills for first grade, the research curriculum is experimental by designing two equal groups, and the research sample first grade students are distributed among 4 grade, and by the pumpkin determines two divisions (15 from each) representing the experimental group and control group, the main experiment conducted for 8 weeks by two educational units per week after which the post-tests were conducted, SPSS was used to process the results, and it was found that the electronic puppet educational theater contributed by making the learning process enjoyable and interesting and meeting the
... Show MoreThis research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).
The study revealed that th
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi
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Abstract:
The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreThe aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
... Show MoreThe investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum revenues as an essential resource of financing government expenditure , as the contribution of petroleum sector in GDP is large in proportions to other economic sectors contribution.
The relationship between investing government expenditure, and non-oil GDP is about to be not existent during the
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(2)
يلعب القطاع الصناعي التحويلي في أي قطر دوراً هاماً في تحقيق التنمية الصناعية، اذ تتحد تاثيراته فيها على طبيعة الدور المرسوم له وعلى مدى فاعلية هذا القطاع الحيوي الذي يعد اتجاه نحو التعاظم المضطرد لمستويات الانتاجية " Levels of productivity"والتنويع الانتاجي والتدفق المستمر للتجديد التكنولوجي من اهم دلائله.
ويعد مؤشر الانتاجية بصفة عامة وانتاجيتي العمل وراس المال بصفة خاصة من الم
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Background: Colorectal Adenocarcinoma contributes one of the most common malignancies and the second leading cause of death from cancer in the western world. Epidermal growth factor receptor (EGFR) belongs to a family (ErbB-tyrosine receptors), EGFR plays an important role in the pathogenesis of colorectal cancer.
Objectives: to evaluate the immunohistochemical expression of epidermal growth factor receptors (EGFR) in colorectal adenocarcinoma and to correlate this expression with different clinicopathological parameters.
Pateints and method: In this study clinicopathological parameters of twenty five colorectal adenocarcinoma cases diagnosed in private pathology laboratories in Baghdad /Iraq from November 2012 to September 2013 we
The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t
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