Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statement role of the financial statements of banks in achieving the banking supervision of the Central Bank of Iraq, and that through the presentation of the theoretical framework for the banking supervision and financial statement of banks, has also been a survey of the views of a sample of the research community, represented by (Iraqi Central Bank, Industrial Bank, North Bank for Finance and Investment) using the method of statistical analysis to get to the results.It was chosen as the time period of 2007-2012 to look for changes witnessed by the banking supervision through the insertion of camel system and make amendments to somePeriodic statements models.The search to find a set of conclusions, including: development of supervisory oversight mechanism by sending the financial statements of banks electronically to the Central Bank of Iraq will make it more effective and confidential.The search Find a set of conclusions to including: interest to the insertion of electronic information systems and related to the delivery of financial statements to the Central Bank of Iraq from banks, helping to increase the efficiency and accuracy and confidentiality of the work.
In the contemporary political history of Iraq, a unique protest broke out on October 1st, 2019. This protest reappeared on October 25th and lasted up to the following weeks making this protest as the most comprehensive and deepest one. It has the possibility of lengthening and the diversification of methods among all the social protesting movements during the century for Iraq. This desperate youth movement presents various images and methods to highlight the image of the protesting movement. The role of the Iraqi woman was clear, which was embodied through the mural paintings expressing her artistic and social role in conveying and expressing the goal of the protest. The aim of the current research is to identify the social artistic implica
... Show MoreA revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o
... Show MoreThe Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The study were getting to many results as bellow :the intellectual capital in the small and intermediate p
... Show MoreCompetencies topic in general , and Administrative competencies in specific, are considered as important subject in the contemporary administrative literature in all countries as well as in public and privet Organizations. For this reason, we have need to study those competencies in many Iraqi Organizations.
Two Organizations wer chosen for this research one of them is the Institution of taxation, and the other is the General company of Electric the data and information related to the research have been collected by desined questioner which has been given to a sample of (50) persions divided eqully between the two maintioned organizations.
The results of the study had differences
... Show MoreThe research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent
The main idea of this research stems from the challenges faced by managers working in service organizations, which are responsible for providing services to a large segment of the society. Therefore, they must use strategic intelligence to manage their performance and enhance their performance to serve the society. Organizational Performance The present study aimed to identify the concepts of strategic intelligence and its impact on organizational performance to raise awareness and awareness of the importance of the subject for the university. And to identify the perceptions of leaders about strategic intelligence and determine the nature of the relationship (impact and correlation) between strategic inte
... Show MoreThe transformational leaderships in all organizations consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.
The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached
... Show MoreAddressed the problem of the research is marked (technical openness in the formation of post-modernism - Pop Art an Example) the nature of the technical expansion of the output artifacts postmodern, and the nature of the raw materials taken as components of its sensual. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. From then select the search goal (revealed openness to hire technical material in the art of Pop Art), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indi
... Show MoreThe research aims to know the reverberation of the the electronica news bulletin of the ministry of higher education and scientific research in the newspapers of: (AL-Taakhi, AL-Zaman, ALAdala,AL-Sabah and Baghdad) for period from 2nd October 2011 to 1st November 2011 to explain its activity and advantage for the other newspapers and to show the importance which the newspapers showed for the study of the news subject in the bulletin, as well as,to show the proportional differences in which the newspapers interested in the subjects of the published news, and to reach to the results which lead us to good conclusions for the service of decision owner and open new horizons for the researchers to expanding in the s
... Show MoreThe makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve
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