The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended from 2017 to 2020. The research problem was in Audit procedures to verify and identify risks related to foreign currency positions within the banking activity. The research relied on financial indicators to measure the risks of foreign currency centers, and on the development of proposed audit procedures for auditing foreign currency centers and their application in the banks of the research sample, reinforced by statistical methods and programs represented by the (SPSS) program to test the research hypotheses, and the most important conclusions that he reached. Auditing foreign currency positions for non-trading purposes from the auditor helps reduce the impact of the risks of these positions (compliance risk, liquidity risk, and exchange rate change risks), as it needs audit procedures carried out by the auditor to discover its dangers, and the most important recommendations reached . Auditors should pay attention to auditing foreign currency positions for non-trading purposes because of their impact on banks, as it is possible to be guided by the procedures proposed by the researcher to audit foreign currency positions, as well as the proposed indicators to measure their risks, to know and identify the risks related to them well.
The message of the Kurdish tag tagged with(Mada alfay fi taqrir lays kamithlih shay) one of his most prominent scientific messages in the door of faith, especially in the matter of the unification of the divine self and its distancing from all analogies and representations and the importance of this message historically, due to its documentation of a stage in the development of Islamic speech thought, where the logical method was taken over the minds of the intellectuals of Islam, including the kurani, whether it is in understanding the quranic and modern meaning or as a way of convincing me towards the opponent.
The Kurd was able to use logical concepts to marginalize the difference between grammarians and interprete
... Show MoreThe energy consider generally and specifically the petroleum energy
from the prior requirement of the population and nations, and the basics of the
survival of mankind and all the challenges for the sake of continuum, so
without this energy the life of ankind being varied, so far the life is still as a
fact on the planet earth, and suppose the life may continue as the willing of
Allah ,that the events and the standards and the degree of development is still
as it is, in another word no any technical developments and no any
entertainment no transportation and also there is no demographic domination
for the whole lands belonging to Allah, certainly no way to talk more on what
we and the others knew, what is the g
It was a women's importance in ancient societies، especially Mesopotamia as they worship mother goddess first entrance religious belief، which is undoubtedly a reflection of the vision of the community it represents the natural fertility cycle and Ishtar but realistic image of women dual and contradictory and nature of the code it by a thin love compassionate and another treachery and betrayal side and hatred. As we have seen in the Epic of Gilgamesh
The wisdom of the Creator ensures the call of every prophet with a miracle that would be something beyond what is familiar from the customs.the prophet Mohammad (pbuh)whose miracle was the Qur’an in a clear Arabic tongue
This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax, phonemic (partial) symmetry and semantic difference
Find spins educational thought in the arguments of Imam Jafar Sadiq ( peace be upon him ), which is a valid approach to every age and generation , a fact the Lord's suitable for all ages, and a natural extension of the message the sky . Here was a project of Imam Sadiq ( peace be upon him ) for the breeding of individuals and the Islamic nation in general, so it was launched search to explain features of this educational thought when Imam Jafar Sadiq ( peace be upon him )
تعد الدبلوماسية متعددة الاطراف من اهم الطرق لحماية حقوق الانسان لا سيما في الوقت الراهن لما لديها من خيرات وطرق يمكن من خلالها ان يتم الوصول الى السلام الانساني
That art and poetic creativity is not associated with a certain time and place and that artistic inspiration is a gift from God loved to a group of individuals so that their experiences be simulated speaking to the insides of the human self and that the creativity of the artist poet lies in the purpose of what is familiar and accepted and mocked for this purpose to
Praise be to God, who is by His Power, righteous is done, and by His help to slaves who He likes, and God bless our Prophet Muhammad envoy mercy to the worlds, and upon his family and the good mates until Doomsday.After:
The fact that cursing is the far distance and expulsion from the mercy of God, curse has been proven by him - peace be upon him - for the many varieties in the Sunnah, with indication of a permit cursing the insurgents from the people of Qibla, either saying - peace be upon him -: (the believer never be as a curser ...), what is meant by those who do not deserve damnation of those not cursed God and His Messenger, and for this we must remove words cursing from the Dictionary of our words following the examp
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