Preferred Language
Articles
/
jpgiafs-791
Application of the excess cash margin model (ECM) to detect the Earning Management in the banking sector: Comparative study between commercial and Islamic banks
...Show More Authors

 

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management of profits in the financial statements and helps the regulators to reduce these practices and develop appropriate corrective measures and achieve the objectives of the users of the financial statements)). Analytical. The research has reached a set of conclusions, the most important of which is that all the research sample banks listed in the Iraq Stock Exchange have exercised the management of profits at different rates during the research period. Moreover, Islamic banks were higher than commercial banks in profit management, and the research recommended the need to rely on this model to minimize the impact of profit management practices.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Comparative Study Between The Levels of Adropin in Iraqi Women with Metabolic Syndrome and Diabetes
...Show More Authors

By measuring Adropin, fasting blood glucose (FBG), cholesterol, high-density lipoprotein (HDL), triglycerides (TG), low-density lipoprotein (LDL), and very low-density lipoprotein (VLDL) in the sera of Iraqi patients with MetS and type 2 diabetes mellitus (T2DM), the current study was designed to compare some crucial markers in metabolic syndrome (MetS) sera and diabetic patients (T2DM) with control. Twenty female subjects were divided into three groups: group I=40 with MetS and group II=40 with T2DM, and 40 healthy subjects were employed as a control group. Compared to the control group, Adropin levels in the Mets group and T2DM group decreased significantly (p < 0.05). In contrast, none of the patient groups (MetS and T2DM)

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Biology Textbook for Scientific Sixth Class in Iraq (A Comparative Study)
...Show More Authors

The textbook is the primary means of creativity and thinking, which has a major role in the development of the readership and mental abilities of the student. It is the basic tool in education in Iraq for the teacher and the student, which cannot be dispensed in any educational program. The current study aimed at the book of the biology of the sixth grade of science in Iraq (comparative study). It was compared to the book of biology for the twelve grade in the Kingdom of Jordan to identify the ratio of similarity and differences between them, in addition, to identify the weaknesses in the Iraq curriculum and developing appropriate solutions and suggestions to address them. The sample was represented with books of biology (six-science cla

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
Islamic Knowledge and its role in the Development of the Culture and Values of the Islamic Community
...Show More Authors

The human perception of science and knowledge is affected by the personal point of view, thus giving it its religious, mental and emotional dimensions to make that perception an effective tool for realizing the truth comprehensively in the delivery of knowledge to the depths of the human soul. The later is composed of multiple factors, which contributes to the human self-development with dimensions beyond the limits of mental logic and the perception of material and emotional situations. That knowledge in the perception of Islamic virtue, which must characterize each Muslim.
Human beings have been striving for knowledge and the understanding of the universe in which they live. For centuries, mankind has acquired knowledge directly an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Engineering
The Characters of the Form in the Vernacular Architecture A comparative study of the form's characters of facades of individual houses and commercial buildings in the City of Baghdad after 2003–Zayoona district as a case study
...Show More Authors

The characters of facades' form of the Iraqi building after 2003 have been changed, it has been described by many names. The problem of the research is that what are the features of the characters of the form in the façades of the buildings in Baghdad city after 2003? Are the façade of the individual houses or the commercial buildings is the heaviest in the visual weight? The research aims to answer those questions by choosing the vernacular architecture as a measurement tool. It is the informal image of the architecture, which is built by people informally and spontaneously, without official control and legislation to be organized. This is smellier to what has happened in Baghdad, after 2003 according to previous stud

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Constructing fuzzy linear programming model with practical application
...Show More Authors

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Comparison Study between Adipsin Levels in Sera of Iraqi Patients with Diabetes and Neuropathy
...Show More Authors

The current study was designed to compare some of the vital markers in the sera of diabetic and neuropathy patients via estimating Adipsin, Fasting blood Glucose(FBG), Glycated(HbA1c) hemoglobin, Homeostasis Model Assessment Index (Homa IR ), Cholesterol, High density lipoprotein (HDL), Triglycerides (T.G), Low-density, and lipoprotein (LDL), Very Low Density Lipoprotein (VLDL), in sera of Iraqi patients with diabetes and neuropathy. A total  of ninety  subjects  were divided into three groups: group I (30 diabetic with neuropathy males) and group II (30 diabetic males without neuropathy), and 30 healthy sujects were employed as control group. The results showed a significant decline in Adipsin levels (p>0.05) in neuropathy, T2DM g

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (4)
Scopus Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE PROBLEM OF RANDOMSLAUGHTER IN BAGHDAD AND THE POSSIBILITY OF APPLYING MOBILE SLAGHTERHOUSEES TO REDUCE THEM: THE PROBLEM OF RANDOMSLAUGHTER IN BAGHDAD AND THE POSSIBILITY OF APPLYING MOBILE SLAGHTERHOUSEES TO REDUCE THEM
...Show More Authors

One of the most important elements of achieving food security is livestock, which is an essential element in the agricultural sector, and is one of the state support sectors. Animal production (sheep) ranked an important position in this sector due to the economic advantages that are available when rearing. Moreover, the success and development of sheep breeding depend on several factors, including financial return and achieving profitability. The study aims to identify the phenomenon size of random slaughter as a problem, which spread in Baghdad and its causes and the factors that influencing its development. As well as, the possibility of applying the idea of a​​mobile slaughterhouse to reduce this phenomen

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 08 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Banking Compliance to Reduce Risks to Run
...Show More Authors

The importance of operational risks increases with the increase in technological development, the development of banking operations, the extent of banking compliance, and the attempt of many banks to achieve quality in banking services. And the extent of the position occupied by Iraqi banks for banking compliance and reducing operational risks. The Basel Committee (2) paid its attention to operational risks and the interest of international banks to follow policies that work to ensure banking compliance and cover operational risks, because of its role in reducing losses due to increased costs and achieving an increase in profits. Realizing and working to confront the best possible and traditional methods, that some risks Operational problem

... Show More
View Publication
Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Green Human Resources Management in Achieving Sustainable Development
...Show More Authors

The research aims at clarifying the role of green human resource management practices in achieving sustainable development. The research problem is that the health sector is less concerned with environmental aspects, specifically green human resource management practices, Which are reflected on sustainable development with their economic, environmental and social dimensions as well as reducing costs, waste minimization and recycling, And the research started from two main hypotheses to explore the correlation and influence between the variables of the research by analyzing the answers of the research sample, which included (136) employees of the Al-Imamein Al-kadhemein medical city, Data and information were collected using quest

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measure and evaluate the return and risk formulas of Islamic Finance: Empirical study of the state of Jordan Islamic Bank and Islamic Arab International Bank
...Show More Authors

    The study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing  importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with  Islamic formula to investigate of existence statistical significant  relationship between returns and risking Islamic bank , has been use of financial other statistical  measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehe

... Show More
View Publication Preview PDF
Crossref