The research aims to demonstrate the dual use of analysis to predict financial failure according to the Altman model and stress tests to achieve integration in banking risk management. On the bank’s ability to withstand crises, especially in light of its low rating according to the Altman model, and the possibility of its failure in the future, thus proving or denying the research hypothesis, the research reached a set of conclusions, the most important of which (the bank, according to the Altman model, is threatened with failure in the near future, as it is located within the red zone according to the model’s description, and will incur losses if it is exposed to crises in the future according to the analysis of stress tests

          The current study aimed to reveal the moral values available in the Arabic language textbook (Al-Mu’nes) for   grades eleven and twelve for post-basic education in the Sultanate of Oman. The researcher adopted the descriptive approach using the sentence as measuring unit in the analysis process. The five fields of moral values and their subcategories values represented the categories of the analysis. Iterations of values and the percentages of iteration were calculated in those textbooks. Moreover and the analysis and stability of the process were confirmed.

         After referring to previous studies, it was possible to de

Abstract

The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c

The human resources are considered to be the main pillar of the organizations , economic development and the foundation of moving wheels of individual growth. This is considered as the basic tasks for any productive and economic activity . The investment of the human resources is the economic pillar of production , but the most important element of the production . This research tried to access the method of resource investment and to identify the problems and training as key element in establishment of E –government . A questionnaire document have been distributed to the workers at different levels in the colleges and institutes. The research concluded the necessity of job description , continuous training of the workers , usi

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

Ankylosing spondylitis (AS) is a common, highly heritable inflammatory arthritis affecting primarily the spine and pelvis. This study was aimed to investigate the relationship between the rs27044 polymorphism in Endoplasmic reticulum aminopeptidase-1 (ERAP-1) with the susceptibility and severity of AS correlated with some biochemical markers such as hematological parameter (Erythrocytes sedimentation rate (ESR)) and immunological parameters (C-reactive protein (CRP), Human leukocyte antigen-B27 (HLA-B27), Interlukin-6 (IL-6) and Interlukin-23 (IL-23)), and oxidative stress parameters (Glutathione (GSH) and Malondialdehyde (MDA)) in a sample of Iraqi population. A total of 60 blood samples were collected from AS patients requited Rhe

This research aims to determine the extent of the contribution of organizational downsizing strategies to enhance the health of the researched organization represented by the Directorate of Education in Nineveh, and to achieve this goal, the study provided a simplified intellectual framework for the most important topics covered by writers and researchers for search variables, reinforced by an applied analytical framework for the opinions of (79) individuals responsible for the researched organization. The research adopted organizational downsizing as an independent variable that includes three dimensions represented by (reduction of human resources, job redesign, systemic strategy), while the organizational health represented th

Abstract

The space occupied by the dialogic imperative in the language is a very wide range, as it is present in most of the speeches received by the recipient, and this is not limited to dialogues. That the literary discourse is a dialogical and fulfillment imperative, as the implication is related to the implicit connotations, as if the implication covers the indirect actions of the speech act theory.