يهدف البحث الى تحليل الخيارات الاستراتيجية للاقتراض الخارجي في العراق لاستشراف افضل الخيارات الاستراتيجية المستقبلية في مجال الاقتراض الخارجي في دائرة الدين العام في وزارة المالية ، وقد استخدم الباحث منهج دراسة الحالة وباستعمال اسلوب تحليل خوارزمية ال K-Means لتشخيص كفاءة الاقتراض الخارجي لعينة البحث البالغة (81) قرضا التي اقترضتها وزارة المالية للفترة 2007-2020 . ولقد كان الغرض الرئيسي للبحث المساهمة في تمكين وزارة المالية من تحديد الخيارات الامثل للاقتراض الخارجي مستقبلا والمبني على اساس معياري الكلفة والتمايز من بين ثلاثة انواع من القروض حسب الجهة المقرضة (الثنائية ، متعددة الاطراف ، التجارية).وكانت ابرز النتائج التي توصلت إليها الدراسة هي مدى أهمية التصنيف الائتماني للعراق في تحديد اسعار الفائدة ومدة القرض واثر ذلك على تحديد الخيار الاستراتيجي. وان القروض التجارية في اغلب الاحيان تكون ذات كلف اجمالية عالية بالرغم من فترة السداد القصيرة وهذا يجعلها الاسوأ من حيث قيادة الكلفة والتمايز على عكس القروض الثنائية التي كانت في الغالب الاقل كلفة والاكثر تمايزا. وتحديدا في القروض الثنائية لتمويل المشاريع كما كانت القروض النقدية متعددة الاطراف ذات كلفة اقل وتمايز اكثر.
This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample
... Show MoreThe research depth and dimensions of the problem of environmental pollution resulting from the combustion of fuel used in electric power generators, especially in the summer and you are the national electric power supplied by almost non-existent state where this problem is a local phenomenon that has serious dimensions to human health, as well as the possibility of using a the tax system tools of b (environmental taxes) to reduce these pollutants, so the search is aimed at the types of gases emitted from burning fuel electric generators operating in the province of Baghdad and then measure the amount of environmental pollution as well as compared to the amount of some of these gases, which is more risk to humans with permitted by the Wor
... Show MoreThe research problem has crystallized and in light of these capabilities, the level of performance depends on the application of modern training methods based on actual experimentation, and those methods aim to develop the components of achievement in this competition, including the quantities of exerting the distinctive strength with speed for the arms and feet, which reflects on good skillful performance because the skill of shooting by jumping forward and high forms A major role in achieving goals during the competition that qualifies the team to win, and through the follow-up of the researcher in the field and academic field, I noticed that there is a weakness in some physical abilities, which affects performance and skill level
... Show MoreThe process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.
The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation
... Show MoreIt included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of
... Show MoreThe accuracy of the Moment Method for imposing no-slip boundary conditions in the lattice Boltzmann algorithm is investigated numerically using lid-driven cavity flow. Boundary conditions are imposed directly upon the hydrodynamic moments of the lattice Boltzmann equations, rather than the distribution functions, to ensure the constraints are satisfied precisely at grid points. Both single and multiple relaxation time models are applied. The results are in excellent agreement with data obtained from state-of-the-art numerical methods and are shown to converge with second order accuracy in grid spacing.
Abstract
Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible
for the process of granting agricultural loans to farmers bank.
The aim of the internal control in the agricultural banks to
... Show Morenatural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu
... Show More