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أثر التغيـيـر فـي رأس المال الممتلك على ربحيـة المصـارف: دراسة تحليلية لمصرف الشرق الأوسط العراقي للاستثمار
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Capital is a property bank is very important, because it is part of the liquidity in the bank, which is a line of defense in the bank and secured against any losses that may be exposed to the banks, and in the case of low value of any item of the assets and the lack of a dedicated absorb the decline, while play a key role to some extent in the financing of fixed assets and in particular the relative importance of fixed assets is relatively small compared to the size of bank  assets.                                                                                 

              This study sought to measure the adequacy of the capital property is banking on the profitability of commercial banks through the selection of Bank of the Middle East Iraqi investment model for the research sample. Has been used five quantitative measures to determine the durability of capital property in the Commercial Bank, a percentage of capital property to total assets, the ratio of capital property to the assets of the risk, the ratio of capital property to the deposits, the ratio of capital property to the loans, the ratio of capital property to the total investment. Was measured effect of the change in the capital on the profitability of the bank property by dividing the rate of return on capital property on the rate of return on investment. The results of analysis of these indicators reflect most of the results of analysis of indicators of the bank.                            

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Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
عرض الاطاريح والرسائل (اطروحة ازمة كشمير واثرها على العلاقات الهندية - الباكستانية)
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اطروحة ازمة كشمير واثرها على العلاقات الهندية - الباكستانية

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of financial reporting of earnings per share on the quality of financial reporting
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This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Practical mathematical skills required for measuring and joining electrical circuits series and parallel
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Skills learning is considered as an important factor in learning any subject as well as mathematics . Mathematical skills have a number of steps that should be learned and understood faster and with more accuracy . The practical or applied skills are type of learning which includes educational preparation and hand on skills is acquired which conducted by organized educational institutions. The sample included (120) students (males and females) first year / dept.of electrical technigues . The mathematical skills are implemented to wire up the electrical circuts. Test is implemented with questions concerned with the skills .statistical operations were conducted as well as the validity and standard deviation for the test .The results showed

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Tacit knowledge of auditors and their reflection on the effectiveness of the performance to some inspectors general offices
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This research aims to find out the extent the reflection of tacit knowledge dimensions (experience, skill, intuition, the ability to think) on Organizational performance of the offices of inspectors general dimensions (internal processes, growth and learning the focus, the focus on the customer) and the measurement and analysis of the type of impact the tacit knowledge of auditors on performance Organizational in inspectors general offices, the research seeks to diagnose the extent of awareness of Office Management knowledge implicit and the attention span of the administration in determining levels and performance levels, and the resolution means the main information-gathering adopted by the researcher, which, as well as his exp

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Publication Date
Tue Nov 22 2022
Journal Name
College Of Islamic Sciences
The issues of illusion to Ibn hisham AI- Ansari( H 761T) on grammarian
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This research shows the issues of Ibn Hisham's illusion in its leadership of the grammarians; As Ibn Hisham attributed - during his presentation of grammatical issues - grammatical opinions to a number of grammarians claiming them in them, and after referring to the main concepts that pertain to those grammarians, we found that Ibn Hisham had delusional in those allegations, in addition to that clarifying the terms illusion and claim in the two circles of language And the terminology, and perhaps the most prominent result in this research is that he worked to investigate these issues by referring to their original sources, with an explanation of the illusions of Ibn Hisham in his attribution to these issues.

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Publication Date
Sun May 08 2011
Journal Name
Journal Of Planner And Development
The Effect of the Natural and Cultural Environments Factors on the Architectural and Planning Characteristics of Sulaymaniyah Mosques
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Most of the mosques in the Islamic world fall under specific and known forms and patterns to a large extent, and such patterns have grown and evolved from the few basic and uniform models, but they changed slowly due to the impact with a mixture of changing functional requirements and cultural landscapes because of the variables of time and place to form patterns known and famous in this day across parts of the Islamic world and its borders. There was no exception to these patterns, but small numbers of mosques that were probably the result of personal experiences or improvisational resolutions, or in response to specific or temporary stimuli. However, the emergence of a specific pattern which does not belong to any of these patt

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Publication Date
Wed Jan 25 2023
Journal Name
مجلة كلية القانون والعلوم السياسيةفي الجامعة العراقية
التدابير الدولية لحماية المرأة من العنف الجندري وأثرها على التشريعات العراقية
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المرأة نصف المجتمع , وهي التي تلد النصف الاخر وتربيههكذا وصفها الحكماء ولا مسار لارتقاء أي بلد وتقدم أي شعب بدون الارتقاء بالمرأة, وبدون مشاركتها في مسارات التحول والتغيير, لكن المرأة مازالت تعاني من التمييز على أساس النوع , وتتعرض للعنف الجندري مما يشكل عائقا كبيرا امام مشاركتها الحقيقية والفعالة في قيادة دفة الحياة , والأخذ بها نحو عيش حياة طييبة كريمة. تؤكد الوثائق أن العنف القائم على النوع الاجتماعي من الم

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Publication Date
Sun Mar 24 2024
Journal Name
مجلة العلوم التربوية والنفسية
إقامة البرهان على من ادعى مخالفة النعمان في مسائل من الحدود
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إن اختلاف الفقهاء مصدر عظيم لثروة فقهية كبيرة، ومن مظاهر الخلاف الفقهي مؤاخذات علمية يوردها بعض العلماء على علماء آخرين بدعوى مخالفتهم الأدلة الشرعية، أو القواعد المقررة لاستنباط الأحكام الشرعية، ومن تلك المؤاخذات ما أورده الإمام المحدث أبو بكر ابن أبي شيبة رحمه الله تعالى على أبي حنيفة النعمان رحمه الله حيث إنه ساق في مصنفه الكثير من الأحاديث والآثار التي عد الإمام أبا حنيفة رحمه الله مخالفا لما تقتضيه من

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
الخلاف الخلاف على ولاية العهد وأثره في ظهور الأحزاب في إنكلترا
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It may say that of difference towards a state that had  witnessed the birth of modern party system in England ،and it appear a new case of  organization and use ways effecting in general opinion through the election parties that had different in their ideology as Alweel party which dealt with religion related among its members with Buretan with its members participation understandings of free expression of their opinions trying to fight the control of Christ men in a time that Tory party was Enklikanian  more than as it was loyalty one .

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