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Audit bank credit risk in accordance with international auditing standards: Applied research at Rafidain Bank, Public Administration - Baghdad
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This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance with international standards, including (the lack of a specialized electronic system, and the lack of Availability of a detailed database for each bank credit and recommendations, the most important of which is to work on applying international auditing standards in line with International Accounting Standard No. (9) For identifying and measuring the expected bank credit risks with a view to hedging them.

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Architectural formations in the works of potter Tariq Ibrahim: انعام خليل ابراهيم
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Artistic formation is an interconnected system of a group of elements and units interconnected with each other in an interwoven fabric, which in turn will be forms with ideas and contents that the artist is keen to convey to the recipient, the formative building includes various types of visual arts, and architecture is in turn a visual art, built from a group Elements and units that show their aesthetic value during the intersection of their building lines and the systems and models of building their external walls, which may be built with a system of incomes and projections or protrusions and pits in their walls, which creates different areas of shade and light during the fall of the sun's rays on them, so their aesthetic value increas

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Future Prospects for the Natural Gas Industry in Iraq and Investment Opportunities
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Abstract

  Natural gas is characterized by features that made from it a fuel and a raw material for many industries. Deepening its position as a favorite fossil supplier between other types of fossil fuel is the efficiency, diversity of its uses, low costs and compatibility with the environment which leads to increasing of its uses then increased global demand. So, the natural gas must take its place as an important resource in Iraq and participate the oil in the economic development process of building and financing of the general budget.

  Iraq is planning to continue of increasing the export capacity of raw oil to meet ambitious production targets emanating from the mai

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Aesthetic art of stained glass in the middle Ages Study (historical analysis)
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This paper deals with the role of the clergy in the Church and artists in the emergence of this art, which is represented by an atmosphere of spiritual, aesthetic, artistic, technical and engineering very magnificence and is located in two Find.Chapter One: the stages of stained glass in the Middle AgesThe Architects Goths to get rid of the walls gradually, based Baloctav plane, columns and beams strengthened with the vehicle, as previously mentioned, making the building looks like a glass of excessive use of colored windows building, this art has been known to the art of stained glass And the second chapter: the stages of stained glass in the Middle Ages Department of Winston (Winston) works of stained glass since its inception in the t

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Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Cutting Force in Turning Process by Using Artificial Neural Network
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Cutting forces are important factors for determining machine serviceability and product quality. Factors such as speed feed, depth of cut and tool noise radius affect on surface roughness and cutting forces in turning operation. The artificial neural network model was used to predict cutting forces with related to inputs including cutting speed (m/min), feed rate (mm/rev), depth of cut (mm) and work piece hardness (Map). The outputs of the ANN model are the machined cutting force parameters, the neural network showed that all (outputs) of all components of the processing force cutting force FT (N), feed force FA (N) and radial force FR (N) perfect accordance with the experimental data. Twenty-five samp

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The educational means used by teachers of art education in primary schools
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      Education varies in terms of form and content between verbal and abstract education through the delivery of knowledge and enriching experiences through verbal communication and ephemeral learning and based on sensory experiences that provide visual and audio visualizations that make it imperative to install and retain knowledge and experience. It is obvious that meanings And the concepts grow the more tangible sensory experiences that make the process of communication highly efficient, and the more the learner's acquisition of direct sensory experiences, ie the first source is the life situations and normal circumstances of the process of communication, but if these can not be available It is necessary to a

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Effective indicators of healthy cities in facing natural disasters (epidemics and diseases)
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The excessive and rapid urban growth witnessed by most cities in the world can be a cause of diseases and epidemics, especially those problems related to population, which include problems of transportation and increase in density in the centers, in addition to the lack of interest in planning and designing those cities to take into account the health aspect of the city and obtain The health well-being of the population, and each of these problems has negative effects on health in general and on human health in particular through its prevalence. Therefore, many concepts that serve as a tool for achieving public health and the physical health of the population have emerged, including the concept of city health, which is defined as cities

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Dilemmas in teaching human rights and democracy between the current realityand the difficulties in seeking to spread a culture of human rights
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In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Embossing technologies and their role in enhancing the aesthetic dimension of digital printing: رياض محسن حبيب الربيعي
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Publications are generally considered an effective visual artistic means that addresses the recipient (the audience), with the functional, aesthetic and expressive dimensions they carry that contribute to spreading a diverse cultural awareness, especially those publications that are concerned with their media, promotional and organizational performance, as well as specific cultural events at specific times, in pursuit Access to renewable and elaborate designs to achieve the functional and aesthetic purpose, as the completed design and construction process is subject to many variations, whether this diversity is intellectual or technical, internal or external, and all of them may overlap to obtain a comprehensive system of artistic format

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Publication Date
Thu Apr 30 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The use of physical exercises specialized for with aids of developing explosive power for arms and legs and their effect on free throw and jump shooting skills for advanced basketball players
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The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Synthesis and characterization of VO(II), Cr(III),Mn(II), Fe(II),Zn(II),Cd(II),Hg(II) and UO2(VI) complexes with ligands containing (ONO) and (ON) donor set atoms
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A new Schiff base o-hydroxybenzylidene-1-phenyl-2,3-dimethyl-4-amino-3-pyrazolin-5-on (HL) ,have been prepared and characterization.(HL) has been used as a chelating ligand to prepare a number of metal complexes VO(II) ,Cr(III) ,Mn(II),Fe(II),Hg(II) and UO2(II) .and mixed ligands complexes have been prepared between o-hydroxybenzylidene-1-phenyl-2,3-dimethyl-4-amino-3-pyrazolin-5-on and 8- hydroxy quinoline with VO(II),Zn(II),Cd(II), Hg(II) and UO2(II) the prepared complexes were isolated and characterized by (FT-IR)and (UV-Vis) spectroscopy. Elemental analysis (C.H.N) Chloride contents, Flame atomic absorption technique. in addition to magnetic susceptibility and conductivity measurement. Molar ratio measurement in solution gave comparabl

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