Commercial banks represent the main pivot in financing national economic activity and its development. The capital represents safety margin to depositors and represents a defense line that protects bank work from dangers. Basel committee requirements represent protection and comprehensive supervision to bank activities for depositors, debtors and the bank. It provides trust in bank dealings and tackles activities of high dangers. The most prominent of these requirements are capital adequacy that concerns bank management and supervision and auditing bodies such as the central bank and protecting banks that suffer weakness in its vital important borrowing activity that reflects weakness in implementing borrowing policy .The purpose

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

Film and literature exchanges it’s influences since the early beginning of the motion pictures appearance .it was a phenomenon in other genres such as theatre ,short stories and novels .the film used out of this interaction with literature the content , themes and subjects whish were more attached to the society. based on that , the film gains it’s successes and wide spread of influences on it’s audiences who became more familiar with the motion picture style.Astrok , the French film critic wrote about “Camera the pain “ and called it as the a way of writing in the future .he was talking about the future’s role of the film .It is the importance of the film in the creation and documenting the life and its various fields.Becaus

Al-Dalmaj marsh and the near surrounding area is a very promising area for energy resources, tourism, agricultural and industrial activities. Over the past century, the Al-Dalmaje marsh and near surroundings area endrous from a number of changes. The current study highlights the spatial and temporal changes detection in land cover for Al-Dalmaj marsh and near surroundings area using different analyses methods the supervised maximum likelihood classification method, the Normalized  Difference Vegetation Index (NDVI), Geographic Information Systems(GIS),  and Remote Sensing (RS). Techniques spectral indices were used in this study to determine the change of wetlands and drylands area and of other land classes, th

التنظيم القانوني للمهني – دراسة مقارنة في نطاق الاعمال التجارية

اهمية البحث والحاجة اليه :

            في بداية ظهور التلفزيون كانت البرامج المقدمة تعتمد على المنوعات والمسرحيات المنقولة من المسرح . وقد استفاد التلفزيون من الفنون التي سبقته مثل المسرح فنرى ان :

" محطات التلفزيون بادرت بتسجيل المسرحيات المتعددة لتملأ بها ساعات الارسال " [1]

            وكذلك

عرفت النظم القانونية انواعا مختلفة من الشركات اذ تعتبر الشركة الوعاء القانوني الاكثر ملائمة لغرض توظيف اموال المستثمرين في مشاريع ذات اهمية والذي يحقق نفا لاصحاب رؤوس الاموال المستثمرة فضلا عن اثرها البالغ على اقتصاد الدول وقد كان للشركة القابضة نصيب من هذا الاهتمام منذ القدم لدى العديد من الدول ووضعت لها احكاما تفصيلية تتناسب مع الاهمية التي يحظى بها هذا النوع من الشركات كونها تجمع لعدة شركات فرعية تسيطر ع