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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
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Acoustic significance of the comma in the Qur'an Al-Jinn
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Interval lies at rest in the speech; so as to improve to speak out, which is how Evaln Koran by other speech, called separators; for the secession of Alkalaman then, as the last verse separation between it and its aftermath in the Al-Jinn had a comma significant impact on the statement of the case of gin, as portrayed interval Gin and like the distraught after hearing of the Koran
This Sura carried various types of repetition represent wordy repeat itself and repeat some of the votes as well as the repeated sound of a thousand who remained in Sura breaks Bhaa also repeat the voice of the shredder breaks
Linguistic sounds of Koranic breaks played a significant role in a statement carried by the linguistic meaning of these interludes

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Publication Date
Sat May 16 2009
Journal Name
Journal Of Planner And Development
Value Engineering and the Possibility of Its use in Architecture
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Value Engineering is an analytical study on projects or services using a specific procedure and a multidisciplinary working group, works for the identification and classification of the project functions; either for a better perfuming of these functions or to lessen the total project cost or the two together. Value Engineering main aim is on finding innovative alternatives, without effecting the basic requirements of the project, its methodology based on the functional balancing between the three elements of production "performance, quality and cost". This methodology based on the "functional analysis", had shown high possibilities in solving any problem facing the production procedure , achieve better investment for available re

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Visual Appeal and Reflection in the Design of the Advertising
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Advertising is an important and influential tool in various commercial operations, as it represents a means of communication that depends on influencing individuals or society as a whole, working on a link between the producer and the consumer, so the importance of advertising appears in two dimensions, the first is economic represented in its role in achieving economic growth for the facility, while the social dimension lies in its role By influencing the behaviors and ideas of individuals, and from here it appears to us the importance of formulating, organizing and designing the advertising message that advertising agencies resort to in their advertising campaigns. Orientation, definition, and raising the level of the advertising messa

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Crossref
Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The impact of the US military variable in reality Security in the Arab Gulf region after 2003
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The military presence in the Gulf region after the British withdrawal from it in 1971 was one of the most important pillars of the American strategy to climb the ladder of global leadership, as the geostrategic features that the region enjoyed provided factors of controlling energy sources and global trade routes. The United States of America guarantees Western Europe and Japan the process of access to energy sources and the exclusion of its opponents from the region, especially the Soviet Union, and the growing American military presence in the Gulf after the invasion of Iraq in 2003. On the other hand, the region experiences many contradictions, some of which threaten its security, such as the exacerbation of disputes between its count

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Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of sports marketing in achieving the competitive superiority of the organization: a case study in a sample of the Iraqi Premier League clubs
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The organization of sporting activities at the local and international levels requires a lot of money, which has increased interest in marketing in the sports field, as it is one of the modern topics that represent the basic knowledge needed by the sports marketer and which represents one of the basic concepts to enhance the benefits and returns of sports clubs. The research problem was the weak awareness of the members of the administrative body of Iraqi sports clubs of the role of sports marketing in the dimensions of competitive superiority and not exploiting them in the optimal way that enables clubs to achieve competitive superiority. The research aims to know the role of sports marketing in competitive superi

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Crossref
Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
A study and Evaluation of some of the variables in the Stubborn Child behavior in eating his food Between the ages of 3 to 6 years
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The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

 

  • The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
The Role of Social Media in Changing Media
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Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner.

So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; a

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Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Colonization and Civilization in Aimé Cesaire’s A Tempest
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This study deals with the concepts of Colonialism and Civilization in Aimé Cesaire’s A Tempest. The concern of this study is to discuss how postcolonial writers are continually re-writing the Western canonical works as a reaction to the European cultural hegemony. The Western representations of the black are products of specific moments and developments in history and culture. A Tempest reflects a certain historical moment in the decolonization process.

A Tempest is analysed to reveal the counter literary strategy used by Aimé Cesaire, and to disclose the reasons why re-writing and writing back are considered as vital and inescapable tasks. Shakespeare’s The Tempest, which deals with the

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Experimental Evidence of Chaotic Resonance in Semiconductor Laser
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In this paper, an experimental study has been conducted regarding the indication of resonance in chaotic semiconductor laser.  Resonant perturbations are effective for harnessing nonlinear oscillators for various applications such as inducing chaos and controlling chaos. Interesting results have been obtained regarding to the effect of the   chaotic resonance by adding the frequency on the systems. The frequency changes nonlinear dynamical system through a critical value, there is a transition from a periodic attractor to a strange attractor. The amplitude has a very relevant impact on the system, resulting in an optimal resonance response for appropriate values related to correlation time. The chaotic system becomes regular under

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Scopus (4)
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Publication Date
Wed Oct 01 2025
Journal Name
Journal Of Al-mamoon College
Subject Review: Toxic leadership in the workplace environment
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حضيت القيادة باهتمام كبير من قبل الباحثين ودورها الإيجابي في التأثير على الموظفين ونجاح المنظمات، في الآونة الأخير بدأت الدراسات تركز على الجانب المظلم للقيادة وتأثيرها على التابعين وبيئة العمل، وقد تم تحديد القيادة السامة بأنها أخطر الأساليب القيادية التي تتسبب بتكاليف مادية ومعنوية على المنظمات بمختلف جوانبها، ان القيادة السامة تأثر على دوافع المرؤوسين وقدرتهم على انجاز المهام، ورغبتهم في الاستمرار في

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