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.
The research aims to identify the factors affecting the customer and their impact desire for market share in a competitive market National Insurance Company, where he was after the tremendous developments that have taken place in the insurance sector, crowded markets, private companies and the intensified competition among those companies on one side and public sector companies, including national insurance company on the other hand, increased attention and study in a big way the customer and the factors influencing the desire. As the national insurance company ascertains its targets once the sale of insurance documents only, but by knowing the tendencies and aspirations of current and prospective customers a way that helps to strengthen
... Show MoreWhen the digital technologies entered the world of cinema production, they boosted the ability of the cinematographic medium to implement various subjects with great accuracy, as the development included all the joints and stages of the cinematic film production whether it is a feature film or an animation. Therefore, the process of film manufacturing by the digital technologies reflects the spirit of the age and the development that humanity has attained. What motivated the researcher to determine the topic of the research, which combines between the sound effects and the animated films under the title (aesthetics of employing digital sound effects in animated films), is the work of the digital technologies. The researcher divide
... Show MoreIt is no doubt that dialogue is a behavior for human communication. It varies according to the place and occasion that requires it. Dialogues are of two types: positive purposeful and negative non-purposeful. The study aims to shed light on those patterns of dialogues contained in the Quranic stories represented by the characters and events participating in that dialogue activity. To expand the circle of social relations, and in order to make these relationships a success, there are several rules that must be adhered to.For instance, the dialogue should not be tolerant to a personal opinion, or prolonged, or should not deviate from its text. The expression of polite dialogue has been raised in recognition of these dialogue et
... Show MoreThe aim of this research is to calculate mass transfer coefficient, kd, during cathodic protection of low carbon steel in neutral seawater (3.5% W/V NaCl in distilled water with pH = 7). Two types of cathodic protection were used:
First: Sacrificial anode cathodic protection (SACP) were a pipeline of steel carrying seawater using zinc as a sacrificial anode and with variable temperatures ranged (0 – 45oC) and volumetric flow rate ranged (5 – 900 lit/hr). It was found that the kd increases with increasing temperature and volumetric flow rate of seawater, where kd ranged (0.24×10-6 – 41.6×10-6 m/s).
Second: Impressed current cathodic pr
... Show MoreStrangeness in design generally and in advertisement design specifically is manifested in various images and creative propositions and shapes that depart the traditional and conventional framework to elevate design to virtual intellectual worlds related to the inspirational and imaginative range of the creative designer, which makes the forms of strangeness a means for persuasion and astonishment which achieves the functional and aesthetic objectives of the advertisement. The two researchers identified the research question "what is the concept of strangeness in the commercial advertisements design? The research objective has been determined by identifying the concept of strangeness in the commercial advertisement design. Strangen
... Show MoreWhen we talk about the foresight in films, it is necessary to talk about dreams because foresight represents one of its distinct types. The Precognitive vision has become a possible material in dealing with as subjects in the film industry that adopt these ideas with their philosophical and scientific orientations, because they represent the imagination that predictors are specialized with. It can be invested through the introduction of a vision of another kind to achieve its goals and ambitions in the film industry and in particular the huge institutions of production as in Hollywood. The cinema works in the light of those concepts of production which found the prognostic dream (the foresight) as a distinctive genre in its films,
Th
Objective: This study aims to assess the level of nurse's knowledge regarding toxoplasmosis management
in pregnant women.
Methodology: A descriptive analytic study was carried out from January 2012 to March 2012. A sample of
(70)nurses who provide prenatal care to pregnant women at primary health care centers of AL-Adala,ALHindia,AL-Askary,AL-Jamea,AL-Ansar
and AL-Salam in AL-Najaf city. The questionnaire was self-completed
and included questions on sociodemographic characteristics and toxoplasmosis aspects.
Results: The findings of the study indicated that (44.3%) of nurses have moderate level of knowledge.
(32.9%) of nurses was with age ranging from 31-36 years. (74.3%) were male. (52.9%) were secondary
graduate
Address the current research study " Symbol Significances in Fakhir Mohammad Paintings " in an attempt to detect signs of the icon in the artist's fee . The research contains four chapters The first chapter of which the methodological framework for the search starting with the problem of the specific research and asking the following: Maaltold semantic code in fees Luxury Muhammad? As well as displaying the importance of research and the need for it and in order to search through ( you know the implications of the code in the fee Luxury Muhammad) and for the period of ( 1980-2010 ) in his works of art as well as identifying the search terms . In the second chapter , such as the theoretical framework , and contained three sections focus o
... Show MoreThe follower of the art of Arabic calligraphy accurately identifies three prominent dimensions that have framed the dimensions of this art, the functional dimension and the aesthetic dimension, the last of which is the expressive dimension, as it is an art that does not exhaust its aesthetic and indicative purposes because of its possibilities and characteristics that help it to form with any entity designed by calligrapher, with the expressive dimension of the most important of those The dimensions that can be studied within multiple variables, the most important of which are the significance of the text, the spatial and formal organization of the calligraphic functions and the power of the idea from which the calligraphic formation eme
... Show MoreI found that it does not meet some of the requirements, including browsing and organizing structural elements, which is something in which the researcher found a scope for research, and from here she can formulate the problem of her research with the following question: Is there an actual need to develop user interface designs in the websites of Iraqi colleges of fine arts? The research included four chapters (the first chapter - the research problem - the second chapter (theoretical framework), which included three sections, the first is to identify the user interface, the second topic is the structural elements, and the third topic includes the rules of interface design and the dimensions of interaction), as well as the third chapter i
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