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Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervisory supervision, and the financial performance of the research sample represented by the Islamic Cooperation Bank, and the research was launched from the premise that there is a moral relationship of statistical significance between the requirements of supervisory supervision and financial performance, and using Financial and statistical analysis of research variables, The results of the analysis and measurement showed the existence of moral (exorcist) relationships between indicators of supervisory requirements and financial performance indicators, such as (leverage ratio with profitability indicators, capital adequacy ratio and liquidity ratios with cash-to-deposit employment rate, capital adequacy ratio Liquidity ratios and leverage ratios with investment-to-deposit ratios, as the higher the ratios of indicators of supervisory requirements, the higher the ratios of profitability indicators and the use of funds, The research recommended that The Islamic Cooperation Bank invest the surplus of capital adequacy, liquidity ratio and optimization. Find appropriate ways to increase risk-weighted assets both inside and outside the budget. In addition, The Islamic Cooperation Bank should work to reduce the cash credit ratio in accordance with the standard rate (70) at a maximum, to reduce the risk of credit.

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effect of Solid Particle Properties on Heat Transfer and Pressure Drop in Packed Duct
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This work examines numerically the effects of particle size, particle thermal conductivity and inlet velocity of forced convection heat transfer in uniformly heated packed duct. Four packing material (Aluminum, Alumina, Glass and Nylon) with range of thermal conductivity (from200 W/m.K for Aluminum to 0.23 W/m.K for Nylon), four particle diameters (1, 3, 5 and 7 cm), inlet velocity ( 0.07, 0.19 and 0.32 m/s) and constant heat flux ( 1000, 2000 and 3000 W/ m 2) were investigated. Results showed that heat transfer (average Nusselt number Nuav) increased with increasing packing conductivity; inlet velocity and heat flux, but decreased with increasing particle size.Also, Aluminum average Nusselt number is about (0.85,2.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
STUDY OF EMBARGO’S AFFECT ON CANCER IN IRAQ
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different ?? ? injury ? This study aims to knowing the affect of embargo on cancer tutors in Iraq according to different body systems , In addition, this '?0 kinds study aims at knowing t^e categories ages that can be mostly injured by the cancer Egression analysis and descriptive statistics( median and frequency tables). ^?^???? have been used to achieve these two aims .This study includes ah the seventy cancer s Iraq from 1980-1998 and the data have been from the Ministry of Health / ?? tumors Iraqicancer board administration / central registry. The results of this study are emale productive? : Embargo has affected the ten different body systems as .? central nervous system and opthamamology , Hematology ,Respiratory ? system system , mal

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Publication Date
Mon Apr 17 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 STUDY OF THE KINETIC AND ADSORPTION ISOTHERM PARAMETERS FOR REMOVING COPPER AND IRON IONS FROM AQUEOUS SOLUTIONS BY USING AGRICALTURAL BY-PRODUCTS.: STUDY OF THE KINETIC AND ADSORPTION ISOTHERM PARAMETERS FOR REMOVING COPPER AND IRON IONS FROM AQUEOUS SOLUTIONS BY USING AGRICALTURAL BY-PRODUCTS.
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Wheat straw was modified with malonic acid in order to get low cost adsorbent have a good ability to remove copper and ferric ions from aqueous solutions, chemical modification temperature was 120°C and the time was 12 h. Parameters that affect the adsorption experiments were studied and found the optimum pH were 6 and 5 for copper and iron respectively and the time interval was 120 min and the adsorbent mass was 0.1 g. The values for adsorption isotherms parameters were determined according to Langmuir [qmax were 54.64 and 61.7 mg/g while b values were 0.234 and 0.22 mg/l] , Freundlich [Kf were 16.07 and 18.89 mg/g and n were 2.77 and 3.16], Temkin [B were 0.063 and 0.074 j/mol and At were 0.143 and 1.658 l/g] and for Dubinin-Radushkev

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
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In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
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In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
The Effectiveness of Teaching Program Based on The Theory of Multiple Intelligence in the Development of Literary Thinking Among Students
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The research aims to know the effectiveness of a training program based on multiple intelligence theory in developing literary thinking among students of the Arabic Language Department at Ibn Rushd School of Humanities and to achieve the goal of research, the Safaris Research Institute, and the research community of Arabic language students in the Faculty of Education the third section of Arabic Language: The research sample consists of (71) students. Divided into (35) students in the experimental group and (36) students in the control group, the researcher balanced between the two groups with variables (intelligence, testing of tribal literary thinking, and time age in months), and after using the T-test for two independent samples, the

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"Testing Caldor's Hypothesis to Estimate the Relationship between the Industrial Production and Growth in Gross Domestic Product in Iraq"
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The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework  and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent

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Crossref
Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF THE AUDIT COMMITTEE AND AUDIT TEAM CHARACTERISTICS ON THE AUDIT QUALITY: MEDIATING IMPACT OF EFFECTIVE AUDIT PROCESS
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Scopus (31)
Scopus
Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring of accounting conservatism practice in companies listed on Iraq stock exchange
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   The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

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Crossref (1)
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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
An Analysis on the Applicability of Meta-Heuristic Searching Techniques for Automated Test Data Generation in Automatic Programming Assessment
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Automatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t

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