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 climate is one of the natural factors affecting agriculture, and the success of the cultivation of any agricultural crop depends on the nature of the prevailing climate in the area of its cultivation. If the main elements of climate: temperature, rain and humidity, affect the various agricultural activities that can be practiced, and the stages of growth of agricultural crops and also determine the areas of spread. When the climatic requirements of any crop are well available, its cultivation is successful and comfortable. The research starts from the problem of spatial variation of date production spatially in the study area and the reason for choosing dates because of its economic importance, so the research will be based on
... Show MoreThe research aimed to achieve many objectives represented in two variables, which are the impacted factors and the aggregate planning alternatives of workforce in Educational Al- yarmouk Hospital , This research started from a problem focused on finding solutions to the demand’s fluctuation or the energy limitation while the study importance is emerged from diagnosis the suitable strategy and adopt the suitable alternatives due to their importance in meeting the demand for the health service submitted by the hospital .This study based on choosing assumptions of connection relationship and the impact among the mentioned variables in the(surgery and internal diseases) departments. The research is dependent on ch
... Show MoreThe current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group
... Show MorePraise be to God, and may blessings and peace be upon our master and Prophet Muhammad and those who follow him, and may God be pleased with him
Taha is my guardian and whoever follows their path until the Day of Judgment. And after... The book (The Treasure in the Ten Recitations), written by Abu Muhammad Abdullah bin Abd al-Wasiti, who died in the year 710 AH, is considered one of the important books in recitations: because it included the universal custom that it contained in the books Al-Taysir by Al-Dani and Al-Irshad by Al-Falanisi, as the first of them was specialized.
Satisfy the second with the ten readings
May God bless my time, through His grace and generosity, to achieve this treasure and to publish it
... Show MoreAfter the year 2003, Iraq went through multiple waves of violence and at different levels on the security, intellectual, political and social levels. Behind that stood several motives and incentives to enable violence that represented the first axis of research, the most important of which was the political motives that circulated an atmosphere that politics against society and transformed power into a field of political brutality against the individual and the group at once. There are also cultural, intellectual, media and economic motives such as weak cultural independence, poverty, marginalization, unemployment and want, and the absence of a media discourse that rejects violence but incites it, on the other ha
... Show MoreUrban Balance is one of the important indicators that leads to an assessment of the urbanization process in a particular country , province or even a city that is multi-centered. By examining the data related to Anba province, it was found that the value of this indicator is equal to 0.96, which is less than the absolute one, and therefore the urbanization in the province is distributed collectively
The development of a mathematical or statistical model for estimating urban growth is a complex process due to the overlap between indicators or variables that can be adopted to calculate estimate growth rates Al-Qaim city has been considered as an example to develop a statistical method by which changes
... Show MoreThe management of construction projects needs to complete the basics of system management and work. Starting from the idea and how to turn it into a full study and ended at the construction project completion arriving at the purpose prepared for it, so the projects need to control on its operation and integration system in order to succeed.
It is no secret for who concerned in construction projects field that the design stage is a very important stage in construction project because it determines the final features of the project through the requirements provided by the employer for the consultant to formulate it during this phase in the form of plans, drawings, and specifications, then translated on the ground as the shape of co
... Show MoreAbstract:
Thanks for people's God who brought the great book, prays and peace for
his prophet "Mohammad" the master of missioners to all people.
Allah created human being in it's best way and give him a soul thus ,
he will be a human with faith that has movement and life and the centre of his
soul is the sense which differentiate human from other animals. This
sensation generated from different senses that made the soul.
God had given him a protected heart, talkative tounge and clear seeing
to understand with consideration, so he will prevent himself of falling in wrong
by thinking and situation that he will pass by.
The significance and probability of sensation had talken our attention in
Qur'an . Hence
This study aimed at revealing the degree of availability of standards of word problems in mathematics books for the first three grades of the basic stage in Palestine. For this purpose, the researcher prepared an analysis tool and a list of criteria consisting of two areas: linguistic formulation and mathematical content. Every area had seven items. The results of the study showed that the third-grade mathematics book has the highest degree of availability of the standards with 85.75%, and then came the second-grade mathematics book with 83.12%. Finally, the first-grade mathematics book came with 80.13%. In the light of the previous results, the researcher recommended to develop the language of word problems, to take into account their i
... Show MoreThis study is concerned with organizational learning and its impact on total quality management in the education sector. Organizational learning is a process that provides the educational sector with the ability to adapt and respond rapidly to developments and changes in a better way according to its main dimensions (Mental Models, Personal Mastery, Team Learning, Shared Vision, System Thinking) by adopting the philosophy of Total Quality Management (TQM) in accordance with its basic dimensions (leadership, customer satisfaction, participation of workers, continuous improvement, training and education). The main purpose of this study is to know (the impact of the Senge model of organizational learni
... Show More