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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
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
A Pragmatic Analysis of Illocutionary Act in a Selected Presidential Speech on COVID-19
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     This paper aims at studying the illocutionary speech acts: direct and indirect to show the most dominant ones in a presidential speech delivered by the USA president. The speech is about the most critical health issue in the world, COVID-19 outbreak.  A descriptive qualitative study was conducted by observing the first speech delivered by president Trump concerning coronavirus outbreak and surveying the illocutionary acts: directive, declarative, commissive, expressive, and representative. Searle's (1985) classification of illocutionary speech acts is adopted in the analysis.

     What are the main types of the illocutionary speech acts performed by Trump in his speech?; Why does

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Best Proximity Point Theorem for α ̃–ψ ̃-Contractive Type Mapping in Fuzzy Normed Space
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The best proximity point is a generalization of a fixed point that is beneficial when the contraction map is not a self-map. On other hand, best approximation theorems offer an approximate solution to the fixed point equation . It is used to solve the problem in order to come up with a good approximation. This paper's main purpose is to introduce new types of proximal contraction for nonself mappings in fuzzy normed space and then proved the best proximity point theorem for these mappings. At first, the definition of fuzzy normed space is given. Then the notions of the best proximity point and - proximal admissible in the context of fuzzy normed space are presented. The notion of α ̃–ψ ̃- proximal contractive mapping is introduced.

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Time and Design Construction for Costumes in the Iraqi Theater Show: محمــود جبــاري حــافظ
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The theatre costume with the rest of the theatre show elements constitute a system of the meaning relations that produce a visual image that helps the recipient to decipher the theatre scene, let alone the manifestation of time in its levels (past, present, future) through the design construction of the theatre elements among which is the theatre costume. In order to know the way of manifesting time through the formulation of the theatre costumes, the research question has been put as follows:  how to manifest time through the design construction for the theatre costumes unit, from which the research objective is derived as follows: Revealing the possibility of the designing unit of the costumes in manifesting the levels of time wit

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Aljdhiran incision and rip and derivatives in the Qur'an: A statistical study morphological tag
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It is more beneficial science and created and the highest honor is the Koran Sciences, God has honored research in this fun science, came this research that shed the light on the radical incision, and Naughty derivatives as contained in the Koran, and illustrate the diversity of Saghma morphological, and fork them from derivatives what it entailed connotations, as well as the evacuation of cryptic in some of these verses from the biological secrets take minds newly exposed Anitrjt science under the name of scientific miracles.
The research methodology is revenue verse which included the word, and revenue lexical meaning and its meaning in the context of the Qur'an, and reflect the views of the commentators of the verse, and then the r

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the causal relationship between agricultural imports and some economic variables in Iraq
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Foreign trade receives a good deal of economists' attention for its active contribution to economic growth, and imports of goods and services that could not be produced locally constitute an important share of the local economy.  Agricultural imports constitute an important share of the total imports due to their role in fulfilling the needs of local markets; however, the agricultural sector in Iraq contributes no more than a limited share of the country's need, which has encouraged the import of a variety of fruits, vegetables and strategic crops and different types of red and white meat. For the sake of identifying the factors affecting the demand on agricultural imports in Iraq, the following factors has been analyzed: th

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The actor's Body Language and its significance in Iraqi Theatre Show: نوار علي محمد
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  The theatrical show has gone through a lot of changes where the actor was the most significant factor in all the theatrical shows since the very beginning of the art of acting by the Greeks until the present day. The actor went through many stages that employed his tools in different ways. The body in the theatre had a great importance because it is the perceived physical element that creates the communication between the actor and the audience in the theatrical show. The actor's body had a special language that carries different meanings and creates the communication between the actor and the audience in the theatrical show. The audience can decipher the codes of that body, thus, the researcher found the compatibility and differe

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
The Expressionistic Features in the Drawings of Artist Abdul Razzaq Yasser: محمد فهمي عباس
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To understand what the arts in general, and plastic arts in particular, have to do, it is necessary to know how they perform, not only that, but also to know their history, which we should understand at least in general terms. Which in turn gives an image of the standards of taste prevailing in each age, and some of the social and historical relationship of each era, and the cultural expression of that era, which is shown in the arts. We need to understand that the arts of each stage, although different from each other, yet remain interrelated in what we see through the effects that appear through the succession of times, which creates certain artistic traditions, inherited by one generation after the other. The research in this field de

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of green strategy formulation in green behavior for municipal corporations – Analytical study
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The research shows the importance of orientation towards the formulation of the green strategy and its effect in determining the behavior of the green municipal institution in Babel governorate. The research highlighted the formulation of the green strategy as an important variable, especially today, the trend towards protecting the environment and minimizing the damage resulting from the delivery of services, and through it also the type of green behavior or performance adopted by the municipal institution and the emergence of the need for a strategy that is not harmful to the environment. The research took the sample intentionally comprehensive size of 222 personnel of municipal institutions and some formations concerned with t

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
The Reality of the Artistic Direction of Illustrations in the Textbooks: امل ابراهيم محسن
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The images and drawings reduce the intellectual, symbolic and cognitive dimensions inside them that make them an intermediary that imposes itself on the educational method, as they have become responsive to all the needs of the student in the modern era unlike the previous periods. The artistic direction of the illustrations in the scientific books meets the educational and pedagogical needs of the learner and their frame in an illustrative educational method that contributes in developing the student's abilities to benefit from the scientific curricula in the age of scientific and cognitive development.

Here, the researcher finds that the artistic direction of the illustrations lacks the achievement of scientific and technical p

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Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Places between vanishing and appearing compass and sense in the Iraqi Kurdish poetry translator
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Longer Kurdish poetry translator important tributary of the tributaries of the Iraqi culture contemporary , and a wealth of knowledge rich experiences of an important segment of the Iraqi people , nicked culturally with the languages and cultures of the neighboring nations have , however, much of this potery under depends on the effect of the Arab form and complex , but suffered marginalization and loss as a result of repression by the governments of the country by successive throughout history , and tried to search that offers a vision on the theme of the place and its implications in the Kurdish poetry translator, through the election of a collection of poems and chisels, vertical than that of quantum poetic enormous , but thenature of

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