The research has focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate on this problem to be solved. Consequently, the research aims to prepare suggested framework of financial reporting for derivatives as instruments to hedge against marketing risks according to the international accounting standards, and its application in Bank of Baghdad.
This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion
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The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers . the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms .This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives. &nb
... Show MoreThe term “non-violence” is a means of political, social, and advocacy that excludes force in reaching its objectives, and lacks infringement of the rights of non-violence. The policy of non-violence is a beautiful logic of the whole of Islamic creation, in that it is an integral part of the whole structure of Islam and it is a policy of brilliant and brilliant saying in the Almighty: `` Neither level nor good or bad, pay what is better, If that between you and him enmity as if he were intimate guardian (Suratvsalat, verse: 34. Has According to the prophet of Islam, it means that God gives to kindness (kindness) what does not give to violence (Sunan Abu Dawood, 4/255). These terms accurately communicate what is meant by violence and n
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One of the important things provided by fuzzy model is to identify the membership functions. In the fuzzy reliability applications with failure functions of the kind who cares that deals with positive variables .There are many types of membership functions studied by many researchers, including triangular membership function, trapezoidal membership function and bell-shaped membership function. In I research we used beta function. Based on this paper study classical method to obtain estimation fuzzy reliability function for both series and parallel systems.
The Interests of British Military in Iraq was not based upon unified vision for the Iraqi identity ,it worked on breaking that identity and deal with the different ethnic and religious minorities and tried to bring it to its side and use it and its figures in the governmental position ,the aim was to make these minorities and here to the Britain to achieve its purposes and strategies in Iraq also vowed to provoked discord social conflicts between the components of Iraqi society.
However , the British military administration depended the portioning and deepen the cracks by depending on ethnic as well as religious minorities to achieve its plans in the future and plays on the string of these minorities under the pretext of defending it
Graph is a tool that can be used to simplify and solve network problems. Domination is a typical network problem that graph theory is well suited for. A subset of nodes in any network is called dominating if every node is contained in this subset, or is connected to a node in it via an edge. Because of the importance of domination in different areas, variant types of domination have been introduced according to the purpose they are used for. In this paper, two domination parameters the first is the restrained and the second is secure domination have been chosn. The secure domination, and some types of restrained domination in one type of trees is called complete ary tree are determined.
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It is not long time since globalization has started along with knowledge economy and, communication media and technical information control on the world. As a result serious events appeared like failure in businesses, financial corruption and shortage of administration and control.
In spite of the great efforts held by international organizations and foundations to find organizational frames that adopt independence, que
... Show Moreيتناول هذا البحث موضوع (( فعل الامر في صيغة المبني للمجهول في اللغة الاكدية )) وهو يتعلق بقواعد اللغة الاكدية , وقد تضمن هذا البحث مقدمة وشقين : صيغة المبني للمجهول وفعل الامر. اما ما يخص المقدمة فقد شملت تعريف الفعل وانقساماته حسب قوة احرفه , الجذر , المعنى , والفاعل , كما تضمنت المقدمة أيضا الحديث عن الصيغ الفعلية الرئيسة الأربعة التي يتألف الفعل الاكدي منها إضافة الى الصيغ الثانوية التي تتضمنها الصيغ الرئيسة . و
... Show MoreNatural convection in a trapezoidal enclosure with partial heating from below and symmetrical cooling from the sides has been investigated numerically. The heating is simulated by a centrally located heat source on the bottom wall, and four different values of the dimensionless heat source length, 1/5, 2/5, 3/5, 4/5 are considered. The laminar flow field is analyzed numerically by solving the steady, two-dimensional incompressible Navier-Stokes and energy equations. The Cartesian velocity components and pressure on a collocated (non-staggered) grid are used as dependent variables in the momentum equations discretized by finite volume method; body fitted coordinates are used to represent the trapezoidal enclosure, and grid generatio
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