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The impact of the risks of foreign currency positions in the audit procedures : Applied research
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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.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of climatic fluctuations in the production of citrus in the province of Karbala
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The relationship between the elements of the climate and the productivity of citrus (kg
/ tree) in the province of Karbala has been determined through the use of simple correlation
coefficient of Pearson (rp) and (t) test. The result for each of oranges, limes and tangerine had
all shown moral and relevant statistical indications; except for relative humidity, which were
not linked to a moral relationship with productivity of tangerine, oranges and limes.As for the
relationship between climatic factors and yield of bitter orange were all not significant
statistically and very weak.
In order to determine the strength of the correlation between fluctuations in the
climatic elements and fluctuations in the productivi

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Effect of applying the CAMEL model to profitability of banks )An applied study on a number of Iraqi banks for the period 2010-2016(
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The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan

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Crossref
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Fulfilling Total Quality Standards by Applied Sciences Colleges in the University of Technology and Applied Sciences in Light of the National Strategy of Education 2040 in the Sultanate Of Oman.
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Abstract

The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of direct foreign investment on development of Iraqi oil industry for the period (2003-3010)
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Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

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Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the effect of foreign debt on the gross domestic product in Morocco for the period 1990-2017 using the ARDL Test
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The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

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Publication Date
Fri Dec 01 2017
Journal Name
Iraqi Postgraduate Medical Journal
The polycystic ovary syndrome as a cause of increase in inflammatory markers and metabolic risks
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BACKGROUND: Polycystic ovary syndrome(PCOS) is one of the most common endocrine disorder affecting women in reproductive age. No single etiologic factor fully accounts for the spectrum of abnormalities in the polycystic ovary syndrome. Different changes in hormonal, metabolism and the inflammatory markers as squealy of PCOS with adverse effect on the women life. OBJECTIVE: To study the relationship between polycystic ovary syndrome and levels of C-reactive protein, human interleukin and hormonal and metabolic alteration in women with PCOS PATIENTS AND METHODS: Thirty women with Polycystic Ovary syndrome (PCOS) and other thirty women without PCOS were included. Venous blood samples were taken in early follicular phase of menstrual cycle [day

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Using the foreign trade elasticities in policy of demand of imports of agricultural products in Iraq
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Scopus
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Iraq's foreign policy and the regional context, the input of instability and mechanisms of normalization
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Iraq has suffered since 1991 from international sanctions imposed on it by the dictatorial regime that existed at the time, invading Kuwait, which led to the decline of the status of Iraq and the isolation of international and regional (Arab) and clear Iraq as a strange entity living within its regional environment, after April 2003 did not change much In fact, there were no signs of détente before the Arab League summit in Baghdad in 2011, and the signs of a break in the stalemate in inter-relations over the past years have become evident. Disruption and refraction was not high (Islamic Republic of Iran, Turkey, Syrian Arab Republic, Hashemite Kingdom of Jordan, Saudi Arabia, Kuwait). Each side is governed by perceptions about Iraq, es

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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Public Relations Strategies in Building the State’s Reputation An analytical study of the publications of the website of the UAE Ministry of Foreign Affairs and International Cooperation
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The aim of this paper is to know the persuasive methods and public relations strategies in building the reputation of the United Arab Emirates, since the UAE is progressing among the international indicators in good reputation. The researcher used the survey method, using the content analysis tool, to analyze the publications of the UAE Ministry of Foreign Affairs and International Cooperation for the period from 10/1/2021 to 12/31/2021.The researcher reached a set of results, the most important of which are: The UAE Foreign Ministry relied on public relations strategies in order to build a good reputation for the country, as it focused on the media strategy and gave little importance to the consensus-building strategy, as well as focuse

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Transparency and Its Impact on Achieving The Organizational Reputation.
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 This research test the relationship and the effect of an explanatory variable transparency in the organizational reputation responder variable by senior management in the departments of the Ministry of Housing and Construction centrally funded, As well as come  out among other recommendations contribute to the achievement of organizational reputation of the organizations surveyed. Given the importance of the research topic for the public sector and the community and the environment in which they operate researcher designed questionnaire containing (30) items, and collected data from (92) respondents, representing the research community (eight establishments) exclusively and comprehensively, relying descriptive analytic

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